Enter your salary to see your Scottish income tax, National Insurance and take-home pay for 2026/27, with the tax in each band.
£15 more income tax than in England, Wales and Northern Ireland (£4,486).
| Band | Rate | Income in band | Tax |
|---|---|---|---|
| Starter rate | 19% | £3,967.00 | £753.73 |
| Basic rate | 20% | £12,989.00 | £2,597.80 |
| Intermediate rate | 21% | £5,474.00 | £1,149.54 |
| Scottish income tax | £4,501.07 |
| Band | Salary | 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% |
2026/27 rates from GOV.UK, Income Tax in Scotland. The Personal Allowance falls by £1 for every £2 earned over £100,000. National Insurance is the same across the UK.
Full working for common salaries, compared with England: £20,000, £30,000, £40,000, £50,000, £60,000, or every salary from £15,000 to £150,000.
Scottish income tax applies to earnings for people who live in Scotland. After the £12,570 Personal Allowance, income is taxed in six bands from 19% to 48%. National Insurance is set by the UK government and is the same everywhere in the UK.
Up to a salary of £33,493 you pay slightly less income tax in Scotland than in England in 2026/27. Above that you pay more, and the gap grows quickly once the 42% higher rate starts at £43,663.
Scottish taxpayers have a tax code starting with S. With the standard Personal Allowance it is S1257L, which tells your employer to use the Scottish rates.
No. Plan 4 is the Scottish student loan, repaid at 9% of income over £33,795 a year in 2026/27. The full calculator includes it, and the student loan page has a table by salary.