A new tax threshold has been created for high earners in Scotland, meaning anyone who earns more than £75,000 will pay a rate of 45%.
Scotland already had the highest tax band in the UK at 47% for people earning more than £125,000.
This will also rise by 1% next year to 48%.
The move was announced by deputy first minister and finance secretary Shona Robison as she unveiled the Scottish budget in a statement to the Scottish parliament on Tuesday.
In other areas of tax, the three lowest rates will see no increase to their rates while the starter and basic rate bands will increase by the level of inflation.
The changes will bring in another £1.5bn to Scotland’s finances next year, Ms Robison said.
This is Ms Robison’s first budget against a backdrop of a £1.5bn black hole in the country’s finances.
The Scottish government will fully fund its proposed council tax freeze, providing local government with the equivalent of a 5% rise.
