Scottish Income Tax
Scotland sets its own Income Tax bands. See every band for 2026/27, and how much more or less tax you pay than elsewhere in the UK at common salaries.
Scottish Income Tax bands 2026/27
Six bands from 19% to 48%. Each rate applies only to the pay inside its band. The bands start after your Personal Allowance of £12,570.
| Band | Rate | From | To |
|---|---|---|---|
| Starter | 19% | £12,571 | £16,537 |
| Basic | 20% | £16,538 | £29,526 |
| Intermediate | 21% | £29,527 | £43,662 |
| Higher | 42% | £43,663 | £75,000 |
| Advanced | 45% | £75,001 | £125,140 |
| Top | 48% | £125,141 | and above |
Scotland compared with the rest of the UK
Income Tax on the same salary in each region, with standard tax code and no other deductions. National Insurance is identical everywhere, so only Income Tax differs.
| Salary | England, Wales & NI | Scotland | Difference | Scottish take-home a month |
|---|---|---|---|---|
| £20,000 | £1,486 | £1,446 | -£40 | £1,497 |
| £25,000 | £2,486 | £2,446 | -£40 | £1,797 |
| £30,000 | £3,486 | £3,451 | -£35 | £2,096 |
| £40,000 | £5,486 | £5,551 | +£65 | £2,688 |
| £50,000 | £7,486 | £8,982 | +£1,496 | £3,169 |
| £60,000 | £11,432 | £13,182 | +£1,750 | £3,634 |
| £75,000 | £17,432 | £19,482 | +£2,050 | £4,334 |
| £100,000 | £27,432 | £30,732 | +£3,300 | £5,438 |
The break-even point. Scottish taxpayers pay a little less than elsewhere in the UK up to roughly £33,500, thanks to the 19% starter rate. Above that the 21% intermediate and 42% higher rates mean more tax, about £1,496 more at £50,000.
Work out your own Scottish take-home pay
Choose Scotland under “Where do you pay tax?” in the take-home pay calculator or the Income Tax calculator to see your bands, National Insurance, pension and student loan together. Scottish student loans are usually Plan 4, covered in our student loan guide.
Frequently asked questions
Who pays Scottish Income Tax?
Scottish rates apply to people who are Scottish taxpayers, which generally means Scotland is your main place of residence. If so, your tax code starts with the letter S. HMRC decides who counts as a Scottish taxpayer.
Is National Insurance different in Scotland?
No. National Insurance is set for the whole UK, so it is the same in Scotland as in the rest of the UK.
Do I pay more tax in Scotland on £50,000?
Yes, about £1,496 more a year in 2026/27, because the intermediate and higher rates are 21% and 42% (against 20% and 40% elsewhere in the UK).
Do I pay less tax in Scotland on a lower salary?
Slightly. The 19% starter band means Scottish taxpayers pay a little less on incomes up to roughly £33,500, after which the higher intermediate rate outweighs the saving.
Do the personal allowance and the £100,000 taper still apply?
Yes. The Personal Allowance is the same and the taper above £100,000 works the same way. Only the rates and bands above the allowance differ.
Where do the Scottish bands come from?
From the Scottish Government’s published 2026/27 rates and bands on gov.scot. Our methodology lists our sources.
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Disclaimer: This calculator gives estimates for general planning. Your real deductions depend on your tax code, pay period, employer pension scheme, benefits in kind (P11D) and student loan timing. See our methodology.