The rates and thresholds proposed by the Scottish Government have been approved by the Scottish Parliament and will take effect from 6 April 2019.
The Scottish Parliament approved the 2019-20 Scottish Budget on 21 February 2019.
The personal allowance is determined by the UK government so will increase to £12,500.
The starter rate and basic rate thresholds are to increase by inflation, but the higher rate threshold is to remain frozen at £43,430.
* Assumes individuals are in receipt of the standard UK personal allowance.
** Those earning more than £100,000 will see their personal allowance reduced by £1 for every £2 earned over £100,000.
