Scotland's First Minister John Swinney vows to keep income tax rates unchanged in next year's budget.
However, he did not confirm whether the income thresholds for each tax band will stay the same.
In the 2025 UK Budget, Chancellor Rachel Reeves introduced £26 billion in tax increases, including extending the freeze on tax thresholds.
This could be pushed into higher tax bands, paying more tax even without a real increase in income.
During First Minister's Questions, Scottish Tory leader Russell Findlay criticized the Chancellor, saying she is unfairly burdening taxpayers.
He added, "She's also borrowing even more money, leaving more debt to future generations. And she did all of this, all of this, despite saying that she would do none of it.
In Scotland, the Scottish government controls some powers over income tax and has created seven tax bands whereas the rest of the UK has only four bands.
Finance Secretary Shona Robinson said that the tax plans announced in January's budget will not change before next year's Holyrood election.
"But the finance secretary confirmed this morning that the Scottish government will not increase income tax rates or introduce any new bands," Swinney added.
Meanwhile, West Scotland MSP Russel Findlay called on John Swinney to use the government funds to reduce income tax bills.