Scottish Income Tax Rates and Bands

See how Scottish Income Tax applies to employment pay, with current and historical rates and calculated salary examples.

Open the Scottish Salary Calculator →

The interactive calculator is loading. Controls are disabled until it is ready; any figures below are reference estimates.The interactive calculator could not start. Its controls are unavailable; any figures shown below are reference estimates, not an updated calculation. Browse salary estimates or try reloading this page.

.calculator-loading{display:none}JavaScript is unavailable. Interactive calculator controls are disabled. Any figures below are reference estimates. Browse salary estimates.

Rates for 2026/27

Tax year for rates and examples

The standard Personal Allowance is £12,570. It reduces by £1 for every £2 of adjusted net income above £100,000, down to zero. The taper is UK-wide.

Scottish non-savings, non-dividend Income Tax · 2026/27
Band	Taxable-income slice	Rate
Starter rate	From £0 up to £3,967	19%
Basic rate	Above £3,967 up to £16,956	20%
Intermediate rate	Above £16,956 up to £31,092	21%
Higher rate	Above £31,092 up to £62,430	42%
Advanced rate	Above £62,430 up to £125,140	45%
Top rate	Above £125,140 with no upper limit	48%

These are taxable-income limits, after any allowance—not gross salary ranges. A higher rate applies only to the slice in that band. Pension relief and non-standard tax codes can change the applicable allowance or limits.

Calculated Scottish salary examples

Standard Scottish tax code for this year, monthly payroll, no pensions, loans, bonuses or benefits. Monthly and weekly values are equivalents of an annual estimate.

Default Scottish estimates · 2026/27
Salary	Scottish Income Tax	Employee NI	Annual take-home	Monthly equivalent
£30,000	£3,451.07	£1,393.92	£25,155.01	£2,096.25
£50,000	£8,982.05	£2,993.92	£38,024.03	£3,168.67
£60,000	£13,182.05	£3,210.00	£43,607.95	£3,634.00
£100,000	£30,732.05	£4,010.00	£65,257.95	£5,438.16
£120,000	£44,232.05	£4,410.00	£71,357.95	£5,946.50
£150,000	£59,634.35	£5,010.00	£85,355.65	£7,112.97

How the difference changes with salary

2026/27 reference examples use monthly payroll, standard tax codes and no pension, loans, bonuses or benefits. They do not use your customised deductions. Positive values mean higher estimated take-home in Scotland; negative values mean lower estimated take-home. These are calculations, not a judgement about either tax system.

View the comparison figures

Scottish take-home minus rest of UK · default assumptions · 2026/27
Annual salary	Scotland net / year	Rest of UK net / year	Difference / year
£20,000	£17,959.75	£17,920.08	+£39.67
£30,000	£25,155.01	£25,120.08	+£34.93
£40,000	£32,255.01	£32,320.08	−£65.07
£50,000	£38,024.03	£39,520.08	−£1,496.05
£60,000	£43,607.95	£45,358.00	−£1,750.05
£70,000	£49,207.95	£51,158.00	−£1,950.05
£80,000	£54,657.95	£56,958.00	−£2,300.05
£90,000	£59,957.95	£62,758.00	−£2,800.05
£100,000	£65,257.95	£68,558.00	−£3,300.05
£110,000	£68,307.95	£72,358.00	−£4,050.05
£120,000	£71,357.95	£76,158.00	−£4,800.05
£130,000	£75,355.65	£80,687.00	−£5,331.35
£140,000	£80,355.65	£85,987.00	−£5,631.35
£150,000	£85,355.65	£91,287.00	−£5,931.35
£160,000	£90,355.65	£96,587.00	−£6,231.35
£170,000	£95,355.65	£101,887.00	−£6,531.35
£180,000	£100,355.65	£107,187.00	−£6,831.35
£190,000	£105,355.65	£112,487.00	−£7,131.35
£200,000	£110,355.65	£117,787.00	−£7,431.35

How the calculation works

The calculator starts with taxable employment income after qualifying salary sacrifice and net-pay pension deductions. It applies the appropriate Personal Allowance or PAYE tax-code allowance, then taxes each slice at the selected year’s Scottish rate. NI, pensions and loan repayments remain separate deductions. UK-wide allowance taper uses adjusted net income, which can differ from salary.

Relief-at-source pensions receive provider relief at the UK basic rate. Extra Scottish relief may need to be claimed from HMRC; selecting that option in the comparison tools models an annual settlement, not an automatic payslip refund. Pension tax-relief rules.

Who pays Scottish Income Tax?

Scottish taxpayer status generally follows your main home and connection to Scotland during the tax year—not nationality, birthplace or employer location. Moving or multiple homes can require additional rules. We do not infer your location. Check HMRC’s Scottish taxpayer guidance.

Scottish rates apply to relevant non-savings, non-dividend income. Savings interest and dividends use UK-wide rates and are outside this salary calculator. National Insurance and student-loan plan selection do not change automatically with tax region.

Tax codes and limitations

S-prefixed codes select Scottish Income Tax; this site flags conflicting region selections. Standard codes use the statutory allowance taper. Other supported codes estimate PAYE using their code allowance or flat rate, not necessarily your final liability. Historical Scottish flat-rate codes use their meaning in the selected year. HMRC tax-code guidance.

The tool estimates steady employment income for a full year. It does not model residence changes, savings, dividends, multiple employments, age-related allowances or every Self Assessment adjustment. Earlier NI estimates also use the existing annual blended-rate model where rates changed within a year. Read the calculation methodology.