2026/27 calculator
Scottish income tax calculator
Scotland sets its own income tax rates on earnings, pensions and rental income. In 2026/27 there are six bands from 19% to 48%, and the starter and basic bands are wider than last year. People earning under about £33,500 pay a little less than in England, and people earning more pay more.
Enter your salary to see your Scottish take-home pay and how it compares with the rest of the UK.
Take-home pay
£2,810.65a month
£33,728 a year
- Income tax
- £6,579
- National Insurance
- £2,594
- Effective rate
- 20.4%
- Marginal rate
- 29%
- Into your pension
- £300/mo
- Student loan
- £0/mo
Scotland and England compared, 2026/27
| Scenario | Take-home a year | Income tax | National Insurance | Marginal rate |
|---|---|---|---|---|
| £25,000 in Scotland | £21,562 | £2,446 | £994 | 28% |
| £25,000 in England | £21,522 | £2,486 | £994 | 28% |
| £45,000 in Scotland | £35,528 | £6,882 | £2,594 | 50% |
| £45,000 in England | £35,922 | £6,486 | £2,594 | 28% |
| £80,000 in Scotland | £54,662 | £21,732 | £3,610 | 47% |
| £80,000 in England | £56,962 | £19,432 | £3,610 | 42% |
Scottish income tax bands 2026/27
| Band | Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter | £12,571 to £16,537 | 19% |
| Basic | £16,538 to £29,526 | 20% |
| Intermediate | £29,527 to £43,662 | 21% |
| Higher | £43,663 to £75,000 | 42% |
| Advanced | £75,001 to £125,140 | 45% |
| Top | Over £125,140 | 48% |
These figures assume the standard Personal Allowance. Only the starter and basic thresholds rose this year, by 7.4%. The higher, advanced and top thresholds are unchanged.
The 50% band between £43,663 and £50,270
National Insurance is set UK-wide, so the 8% main rate runs up to £50,270 everywhere. In Scotland the 42% higher rate starts at £43,663, so income between the two thresholds pays 42% tax and 8% NI: a 50% marginal rate. Above £50,270 NI drops to 2% and the combined rate falls to 44%.
67.5% between £100,000 and £125,140
The Personal Allowance taper applies in Scotland too. Because the advanced rate is 45%, losing £1 of allowance for every £2 earned creates an effective income tax rate of 67.5% in this band, or 69.5% with National Insurance. Pension contributions that bring adjusted net income down to £100,000 are especially valuable for Scottish taxpayers.
Savings, dividends and pensions
Savings interest and dividends are taxed at UK rates and bands, even for Scottish taxpayers. Pension relief at source is added at 20% by your provider. Starter rate taxpayers keep that 20% even though they only pay 19%, and intermediate, higher, advanced and top rate taxpayers can claim the extra relief from HMRC. Your tax code starts with S if HMRC treats you as a Scottish taxpayer, which depends on where your main home is.
Common questions
What are the Scottish income tax rates for 2026/27?
Starter 19% from £12,571 to £16,537, basic 20% to £29,526, intermediate 21% to £43,662, higher 42% to £75,000, advanced 45% to £125,140, and top 48% above that.
Do people in Scotland pay more tax than in England?
In 2026/27 people earning more than about £33,500 pay more income tax in Scotland, and those earning less pay slightly less. National Insurance is the same across the UK.
Why is there a 50% tax rate in Scotland?
Between £43,663 and £50,270 the Scottish higher rate of 42% overlaps with the 8% main rate of National Insurance, which only drops to 2% above £50,270.
Are dividends taxed at Scottish rates?
No. Dividends and savings interest are taxed at UK rates and bands for Scottish taxpayers.
How do I know if I am a Scottish taxpayer?
You are a Scottish taxpayer if your main home is in Scotland. Your tax code will start with S, for example S1257L.
What is the 67.5% tax trap in Scotland?
Between £100,000 and £125,140 the Personal Allowance is withdrawn while the 45% advanced rate applies, giving an effective rate of 67.5% income tax, or 69.5% with National Insurance.
Official sources
Every rate and threshold on this page is checked against these official pages. How we calculate
- Scottish Income Tax (GOV.UK)
- Income Tax rates and Personal Allowances (GOV.UK)
- National Insurance rates and categories (GOV.UK)
Related calculators
- 60% tax trapEarning between £100,000 and £125,140? See what the 60% tax trap costs you in 2026/27 and how much pension gets your allowance and childcare support back.
- Pay riseSee how much of a pay rise you actually keep in 2026/27 after income tax, National Insurance, student loan and the Child Benefit charge, at every salary band.
- Pension tax reliefCompare salary sacrifice, net pay and relief at source in 2026/27. See your real cost per £1 in your pension, higher rate relief to claim and annual allowance.
- Student loansSee your 2026/27 student loan repayments for Plan 1, 2, 4, 5 and Postgraduate loans, worked out per payday like payroll, and how salary sacrifice lowers them.
- Full take-home calculatorEvery deduction, every income source, with an AI assistant that uses your figures.
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