2026/27 tax codes
Tax code SD3 explained
- S means you pay Scottish income tax rates.
- D3 means all pay from this job is taxed at the Scottish top rate (48%), with no allowance. Common on a second job.
How much tax SD3 takes
| Salary | Tax a year on SD3 | Tax a year on S1257L | Difference a month |
|---|---|---|---|
| £20,000 | £9,600 | £1,445 | +£679.62 |
| £30,000 | £14,400 | £3,449 | +£912.57 |
| £45,000 | £21,600 | £6,878 | +£1,226.81 |
| £60,000 | £28,800 | £13,178 | +£1,301.81 |
| £90,000 | £43,200 | £26,228 | +£1,414.33 |
Income tax through PAYE only, with no pension or benefits. Try your own salary with SD3.
Check another code
Common questions
What does tax code SD3 mean?
S means you pay Scottish income tax rates. D3 means all pay from this job is taxed at the Scottish top rate (48%), with no allowance. Common on a second job.
How much tax does SD3 take on £30,000?
On a £30,000 salary, code SD3 takes £14,400 of income tax a year through PAYE in 2026/27, compared with £3,449 on S1257L.
Is SD3 the right tax code for me?
Check your code in the HMRC app or your Personal Tax Account. If it does not match your situation, tell HMRC: overpaid tax is refunded and underpaid tax is usually collected through next year's code.
Official sources
Every rate and threshold on this page is checked against these official pages. How we calculate
- Tax codes (GOV.UK)
- Emergency tax codes (GOV.UK)
- PAYE Manual (HMRC)
- Check your Income Tax for the current year (HMRC)
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