What is the SNP policy on Income Tax?

Scotland has the most progressive income tax system in the UK, with more than half paying less than they would if they lived in England, Wales or Northern Ireland.

The SNP’s tax policies continue to deliver a progressive approach in Scotland, while raising substantial revenue to support the delivery of our vital public services. We provide tax support for low and medium-income earners, with the majority of taxpayers in Scotland continuing to pay less income tax than in the rest of the UK.

Taking tax and social security choices together, over 60% of Scots in 2025-26 are set to be better off because they live in Scotland.

By asking those who with the broadest shoulders to pay a little bit more, we have also been able to invest more in public services and deliver a range of benefits, like free-prescriptions, free university tuition and concessionary bus-travel that are not all available elsewhere in the UK.

This enables Scotland to spend more on the things that matter most: protecting and improving our NHS, growing the economy, and lifting children out of poverty.