Scottish income tax calculator 2026/27
Scottish taxpayers have six income tax bands, from the 19% starter rate to the 48% top rate. Calculate your take-home pay and see the difference from the rest of the UK.
Scottish income tax bands 2026/27
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | up to £12,570 | 0% |
| Starter rate | £12,571 to £16,537 | 19% |
| Basic rate | £16,538 to £29,526 | 20% |
| Intermediate rate | £29,527 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | over £125,140 | 48% |
Scotland vs England: take-home pay
| Salary | Scotland | England | Difference a year |
|---|---|---|---|
| £20,000 | £17,959 | £17,920 | +£40 |
| £25,000 | £21,559 | £21,520 | +£40 |
| £30,000 | £25,155 | £25,120 | +£35 |
| £35,000 | £28,705 | £28,720 | −£15 |
| £40,000 | £32,255 | £32,320 | −£65 |
| £50,000 | £38,024 | £39,520 | −£1,496 |
| £60,000 | £43,607 | £45,357 | −£1,750 |
| £75,000 | £52,007 | £54,057 | −£2,050 |
| £100,000 | £65,257 | £68,557 | −£3,300 |
| £150,000 | £85,355 | £91,286 | −£5,931 |
On lower salaries the 19% starter rate means a Scottish taxpayer pays slightly less than in England. Once income passes the point where the 21% intermediate rate applies, Scottish take-home pay falls behind, and the gap widens in the 42% and 45% bands.
Who pays Scottish income tax?
You are a Scottish taxpayer if your main home is in Scotland, whoever your employer is and wherever you work. HMRC shows this with an S at the start of your tax code (for example S1257L).
Student loans in Scotland
Students who took out loans from SAAS repay under Plan 4: 9% of income over £33,795. Use the student loan calculator to compare plans.
FAQ
Is National Insurance different in Scotland?
No. National Insurance is a UK-wide tax, so the rates and thresholds are the same as in England.
Are dividends and savings taxed at Scottish rates?
No. Scottish rates apply only to earnings, pensions and property income. Savings interest and dividends are taxed at UK rates.
What does the S in my tax code mean?
It tells your employer to use the Scottish rates. If you live in Scotland and your code has no S, contact HMRC so your address is updated.