Scottish Income Tax Calculator 2026/27
Work out your take-home pay with Scotland's six Income Tax bands, from the 19% starter rate to the 48% top rate, and compare it with the rest of the UK.
2026/27 rates · verified 11 October 2026
Pension, student loan and tax code options
Auto-enrolment minimum is 5% from you (including tax relief), usually on qualifying earnings.
Estimate for the whole 2026/27 tax year (6 April 2026 to 5 April 2027). Monthly and weekly figures are the yearly amount divided by 12 and 52.
Scotland vs England, Wales and NI
Same salary, same National Insurance, different Income Tax. Updates with the calculator above.
| Where you live | Income Tax | Take-home | Per month |
|---|
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% |
Take-home pay in Scotland on common salaries
| Salary | Scottish Income Tax | Take-home | vs rest of UK |
|---|---|---|---|
| £15,000 | £462 | £14,344 | £24 |
| £20,000 | £1,446 | £17,959 | £40 |
| £25,000 | £2,446 | £21,559 | £40 |
| £28,000 | £3,046 | £23,719 | £40 |
| £30,000 | £3,451 | £25,155 | £35 |
| £32,000 | £3,871 | £26,575 | £15 |
| £35,000 | £4,501 | £28,705 | −£15 |
| £38,000 | £5,131 | £30,835 | −£45 |
| £40,000 | £5,551 | £32,255 | −£65 |
| £45,000 | £6,882 | £35,524 | −£396 |
| £50,000 | £8,982 | £38,024 | −£1,496 |
| £55,000 | £11,082 | £40,807 | −£1,650 |
| £60,000 | £13,182 | £43,607 | −£1,750 |
| £70,000 | £17,382 | £49,207 | −£1,950 |
| £80,000 | £21,732 | £54,657 | −£2,300 |
| £90,000 | £26,232 | £59,957 | −£2,800 |
| £100,000 | £30,732 | £65,257 | −£3,300 |
| £120,000 | £44,232 | £71,357 | −£4,800 |
| £150,000 | £59,634 | £85,355 | −£5,931 |
Frequently asked questions
What are the Scottish tax bands for 2026/27?
Starter rate 19% (£12,571 to £16,537), basic 20% (£16,538 to £29,526), intermediate 21% (£29,527 to £43,662), higher 42% (£43,663 to £75,000), advanced 45% (£75,001 to £125,140) and top 48% (over £125,140).
Who pays Scottish Income Tax?
You pay Scottish Income Tax if you live in Scotland. It's based on where you live, not where you work, so someone living in Glasgow and working in Carlisle pays Scottish rates.
Is National Insurance different in Scotland?
No. National Insurance, student loans and the Personal Allowance are the same across the UK. Only Income Tax bands on earnings, pensions and rental income differ.
At what salary do Scots pay more tax?
From about £33,500. Below that, the 19% starter rate means up to £39.67 less tax a year than in England. On £50,000 a Scottish taxpayer pays £1,496.05 more.
Related calculators
All rates, thresholds and dates on this page come from official sources, including GOV.UK, HM Revenue and Customs, the Scottish Government, Revenue Scotland and the Welsh Government. Last verified 11 October 2026.