Scottish Budget 2027-28: Thursday 3 December 2026, and the Income Tax Bands Now

The draft Scottish Budget 2027-28 will be presented to the Scottish Parliament on Thursday 3 December 2026, according to a letter of 1 September 2026 from Jenny Gilruth, Deputy First Minister and Cabinet Secretary for Finance and Local Government. The Scottish Fiscal Commission (SFC) publishes its forecasts the same day. The 2027-28 income tax rates and bands are not yet announced, so this story sets out the 2026-27 bands, the tax each one produces at four salaries and the dates still to be fixed.

When is the Scottish Budget 2027-28?

Thursday 3 December 2026. Gilruth wrote to Clare Haughey, Member of the Scottish Parliament (MSP) and Convener of the Finance and Public Administration Committee: “On the basis of these considerations, I can confirm that I will present the draft Scottish Budget 2027-28 to Parliament on Thursday 03 December 2026.” The Scottish Parliament posted the letter on 3 September 2026. The Scottish Government’s own page says Gilruth was appointed to her post in May 2026.

The SFC’s “Forthcoming Publications - September 2026” page agrees. It says the Scottish Government is “to present its 2027-28 Budget on Thursday 3 December 2026” and adds: “We will publish our next forecasts – Scotland’s Economic and Fiscal Forecasts – at the same time as the Budget.”

The time of the statement is not announced. The Scottish Parliament had no business listing for 3 December when we checked, so we give no start time.

Scottish Budget dates still to be scheduled

Only the Budget day and the forecasts are confirmed. The table shows each step, with last year’s dates labeled as last year’s.

Step	2027-28 Budget cycle	Last year (2026-27 cycle)
Draft Budget presented	Thu., 3 December 2026	13 January 2026
SFC forecasts	3 December 2026, with the Budget	Not in our sources
Stage 1 of the Budget Bill	Not yet scheduled	Ended 12 February 2026
Scottish Rate Resolution (SRR) vote	Not yet scheduled	Agreed Thu., 19 February 2026
Stage 3 and final vote	Not yet scheduled	Bill passed 25 February 2026
Budget Act	Not yet scheduled	Became an Act on 31 March 2026
New tax year starts	Tue., 6 April 2027	6 April 2026

Last year’s figures come from the Scottish Government’s Budget 2026-27 guide and the Scottish Parliament’s page for the Budget (Scotland) (No. 5) Bill. Last year’s Scottish Rate Resolution was motion S6M-20844. It passed with 93 votes for, 29 against and 1 abstention, according to the Scottish Parliament. Those are 2026 results, not a forecast for this winter.

When would the 2027-28 Scottish rates start?

The Scottish Government’s explanatory note on last year’s resolution says “the motion for the SRR must be moved and agreed to before the start of the tax year to which it refers.” It also says the resolution must pass “before the commencement of Stage 3 proceedings for the Bill.” GOV.UK says the tax year runs “from 6 April to 5 April the following year.” Put together, the 2027-28 Scottish rates would apply from Tuesday 6 April 2027. That date is our reading of the rule, and no 2027-28 rate has been announced.

What are the Scottish income tax bands now?

These are the 2026-27 rates, from the Scottish Government’s “2026 to 2027 - Scottish Income Tax: rates and bands” page (updated 14 January 2026), which GOV.UK repeats. They assume the UK Personal Allowance of £12,570.

Band	Income	Rate
Starter	£12,571 to £16,537	19%
Basic	£16,538 to £29,526	20%
Intermediate	£29,527 to £43,662	21%
Higher	£43,663 to £75,000	42%
Advanced	£75,001 to £125,140	45%
Top	Over £125,140	48%

GOV.UK’s rates and allowances page (updated 6 April 2026) says the Personal Allowance goes down by £1 for every £2 of income above £100,000. All four salaries below sit under that limit, so each keeps the full £12,570.

How much Scottish income tax is that at £25,000 to £80,000?

We worked out the tax under the 2026-27 bands for four salaries. Method: subtract £12,570, then charge each slice of what is left at its band’s rate. The slices are £3,967 at 19% (£753.73), the next £12,989 at 20% (£2,597.80), the next £14,136 at 21% (£2,968.56) and the next £31,338 at 42% (£13,161.96), then 45% above that. The figures are income tax only, for a salary with no other income, and leave out National Insurance, pension contributions and any other allowances.

Salary	Taxable after £12,570	Income tax, 2026-27	Share of salary
£25,000	£12,430	£2,446.33	9.8%
£35,000	£22,430	£4,501.07	12.9%
£50,000	£37,430	£8,982.05	18.0%
£80,000	£67,430	£21,732.05	27.2%

The £25,000 line is £753.73 at 19% plus £1,692.60 on the next £8,463 at 20%. The £50,000 line is £6,320.09 across the first three bands plus £2,661.96 on £6,338 at 42%. Both tables use the 2026-27 bands, not 2027-28 ones.

Printable and calendars

The downloads below hold a one-page sheet with the Budget date, the same-day forecasts and the steps not yet announced; an A4 copy is included. Mark 3 December on our December 2026 printable calendar and 6 April on the April 2027 printable calendar. For the UK Parliament’s Budget, see our story on the UK Budget 2026 date and key dates, and for Scotland’s days off, the St Andrew’s Day 2026 story.