Scottish Income Tax Calculator 2026/27
On £40,000 a Scottish taxpayer takes home about £32,254.53 a year in 2026/27, £65.07 less than the same salary in England, because Scotland's 21% intermediate band and 42% higher band start lower. Below about £33,500 Scots pay slightly less tax than the rest of the UK.
- Every rate links to its official source
- Checked against official examples on every build
- Rates reviewed 25 October 2026
The six Scottish bands for 2026/27
| Band | Gross 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% |
The personal allowance, National Insurance, student loans and savings and dividend tax are set by the UK Parliament and are the same in Scotland. Only the rates and bands on earnings differ. Your tax code starts with S if HMRC has you as a Scottish taxpayer, which depends on where you live, not where you work.
Scotland versus England at a glance
Up to about £33,500 the 19% starter band makes Scots slightly better off (by at most £40 a year). From there the 21% band and the 42% rate from £43,663 (against 40% from £50,270 in England) cost more: about £65 a year more at £40,000, £1,500 more at £50,000, £1,750 more at £60,000 and £3,300 more at £100,000. Scottish higher rate taxpayers also face a 50% marginal rate between £43,663 and £50,270, where 42% tax meets 8% National Insurance.
Pensions and the Scottish rates
Relief-at-source pension schemes claim 20% for everyone. Scottish starter-rate taxpayers keep the extra 1% and intermediate, higher, advanced and top-rate taxpayers claim the extra 1%, 22%, 25% or 28% from HMRC. Net-pay and salary sacrifice schemes give the right relief automatically. Plan 4 student loans (threshold £33,795) apply to students who studied through SAAS.
The words on this page, in plain English
- Take-home pay
- The money that reaches your bank account after tax, National Insurance and other deductions. Also called net pay.
- Gross pay
- Your pay before anything is taken off. The salary in a job advert is gross pay.
- Personal allowance
- The first £12,570 you earn each year is not taxed. Earn over £100,000 and this allowance shrinks.
- Tax code
- A short code on your payslip, such as 1257L, that tells your employer how much untaxed pay you get. The numbers times 10 is your allowance.
- PAYE
- "Pay As You Earn": your employer takes tax and National Insurance out of each payslip and sends it to HMRC for you.
- National Insurance (NI)
- A second tax on earnings that pays for the State Pension and some benefits. Most employees pay 8% on earnings between £12,570 and £50,270, then 2%.
- Student loan plan
- Which repayment rules apply to your loan. It depends on when and where you studied. Plan 2 covers most English students who started after 2012. Plan 5 those who started after 2023.
- Salary sacrifice
- You give up part of your salary and your employer pays it into your pension instead. You pay less tax and less National Insurance on it.
- Scottish rates
- If you live in Scotland you pay income tax in six bands set by the Scottish Parliament instead of the three bands used in the rest of the UK.
Questions people ask
Do I pay Scottish income tax?
If your main home is in Scotland for most of the tax year, yes, wherever your employer is. HMRC gives you an S tax code.
How much more tax do Scots pay?
Nothing extra below about £33,500 (up to £40 less, in fact). About £65 more at £40,000, £1,500 more at £50,000, £1,750 more at £60,000 and £3,300 more at £100,000, compared with England, Wales and Northern Ireland.
Is National Insurance different in Scotland?
No. NI is a UK-wide tax: 8% between £12,570 and £50,270 and 2% above, for category A.
What is the 50% rate people talk about?
Between £43,663 and £50,270 a Scottish taxpayer pays 42% income tax and 8% National Insurance on the same pound, so each extra £1 keeps only 50p.
Sources
The calculator on this page reads its rates from the same file these links are listed in. If a rate changes, the source list changes with it.
- GOV.UK: Rates and thresholds for employers 2026 to 2027 (checked 25 October 2026)
- GOV.UK: Scottish Income Tax 2026 to 2027 (checked 25 October 2026)
- Scottish Government: Scottish Income Tax 2026 to 2027 factsheet (checked 25 October 2026)
These figures are estimates to help you plan. Your payslip is the final word: PAYE works month by month, so a single payslip can differ a little, but the yearly totals match. See how we calculate and the accuracy tests.
More UK calculators
Take-home pay, Hourly Wage Calculator, Pro Rata Salary Calculator, Bonus Tax Calculator, National Insurance Calculator, Student Loan Repayment Calculator, Pension Salary Sacrifice Calculator, VAT