Scottish Income Tax Calculator (2026/27)
Scotland sets its own income tax bands — six of them, from the 19% starter rate to the 48% top rate. Enter your salary to see your Scottish tax, National Insurance and take-home pay, plus how it compares with the rest of the UK.
How it works
For 2026/27 Scottish taxpayers pay: 19% (starter, £12,571-£16,537), 20% (basic, to £29,526), 21% (intermediate, to £43,662), 42% (higher, to £75,000), 45% (advanced, to £125,140) and 48% (top, above that). The Personal Allowance (£12,570) and its taper above £100,000 are the same as the rest of the UK.
National Insurance is not devolved — Scottish employees pay the same 8%/2% Class 1 rates as everyone else. Savings and dividend income are also taxed at UK-wide rates, not Scottish rates.
Whether you are a Scottish taxpayer depends on where you live, not where you work. Lower earners pay slightly less than in England; from around £30,000 upwards Scottish taxpayers pay more, with the gap widening at higher salaries.
FAQ
What are the Scottish income tax bands for 2026/27?
Six bands apply to earned income: starter 19% (£12,571-£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 £125,140. The tax-free Personal Allowance of £12,570 is UK-wide.
Do I pay Scottish rates if I work in England but live in Scotland?
Yes — Scottish income tax follows your main place of residence, not your employer's location. If you live in Scotland for most of the tax year, HMRC gives you an "S" tax code and your employer deducts Scottish rates through PAYE automatically.
Is tax higher in Scotland than the rest of the UK?
It depends on income. Below roughly £30,000 Scottish taxpayers pay slightly less (thanks to the 19% starter rate). Above that, the 21% intermediate and 42% higher rates kick in earlier than the rest of the UK's 40%, so higher earners pay noticeably more — our calculator shows the exact difference for your salary.