The point at which people start paying income tax is determined by the UK government.
Above that the Scottish government has three lower rates – starter, basic and intermediate.
Robison said she would raise the threshold of the basic and intermediate rates, meaning people will pay the lower 19% starter rate on more of their earnings.
The threshold for the basic (20%) rate, currently £15,398, will go up by 7.4% to £16,537.
The intermediate rate (21%), which currently starts at £27,492, will rise to £29,527.
However, the higher rate (42%) will continue to kick in at £43,663, and the advanced (45%) and top (48%) rates will also remain unchanged – meaning bigger earners will be dragged into higher bands as their wages increase.
Under the proposals, Scots earning more then £33,500 would pay slightly less income tax than elsewhere in the UK.
Robison said the changes would mean 55% of people would pay less in tax than elsewhere in the UK. However, no reference was made to income tax from property, raising concerns for landlords already operating on tight margins.
