Scottish Salary Calculator — 2017/18
Explore the configured 2017/18 employment-income rules and historical take-home estimates. These are not current tax rates.
Scotland · S1150L · monthly payroll · no pension, loan, bonus or benefits by default. The reference tables stay on 2017/18; changing the calculator year changes only your interactive estimate.
Historical salary examples · 2017/18
Browse 2017/18 Scottish salaries · Tax rates and overview · Scottish calculator · Compare tax years
Personal Allowance · 2017/18
Standard allowance: £11,500. Reduction: £1 for every £2 of adjusted net income above £100,000. Standard code: 1150L. Age-related and marriage allowances are not modelled.
Income Tax bands · 2017/18
| Band | Taxable-income range | Rate |
|---|---|---|
| Basic rate | £0 to £33,500 | 20% |
| Higher rate | £33,500 to £150,000 | 40% |
| Additional rate | £150,000 to no upper limit | 45% |
Band limits are taxable income, not gross-salary thresholds. Allowances, pensions and tax codes can change the amount taxed in each band.
Scottish Income Tax · 2017/18
| Band | Taxable-income range | Rate |
|---|---|---|
| Basic rate | £0 to £31,500 | 20% |
| Higher rate | £31,500 to £150,000 | 40% |
| Additional rate | £150,000 to no upper limit | 45% |
Employee National Insurance · 2017/18
| Applies from | Primary threshold / month | Upper limit / month | Main rate | Upper rate |
|---|---|---|---|---|
| 2017-04-06 | £680 | £3,753 | 12% | 2% |
Payroll thresholds and pay dates matter. Estimates assume steady regular earnings, monthly tax-month-end pay or regular weekly-period ends, and one-off pay in the final period. Director annual NI and historical contracted-out rebates are not modelled.
Student-loan repayments · 2017/18
| Plan | Annual threshold | Repayment rate |
|---|---|---|
| Plan 1 | £17,775 | 9% |
| Plan 2 | £21,000 | 9% |
Only earnings above the relevant threshold count. Postgraduate repayments are separate. Payroll deductions are rounded down per pay period; monthly equivalents are not exact payslip forecasts.
Sources and scope
- HMRC tax rules and historical tables
- HMRC tax rules and historical tables
- HMRC National Insurance history
- Scottish Government rates
- Student Loans Company historical thresholds
Employment-income estimates, not a historical self-assessment return. Supplied benefit taxable values are used; the tool does not reconstruct historical vehicle valuations, optional-remuneration eligibility, pension annual allowances or minimum-wage eligibility. Calculation methods and limitations.
How the difference changes with salary
2017/18 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
| Annual salary | Scotland net / year | Rest of UK net / year | Difference / year |
|---|---|---|---|
| £20,000 | £16,879.20 | £16,879.20 | £0.00 |
| £30,000 | £23,679.20 | £23,679.20 | £0.00 |
| £40,000 | £30,479.20 | £30,479.20 | £0.00 |
| £50,000 | £36,375.60 | £36,775.60 | −£400.00 |
| £60,000 | £42,175.60 | £42,575.60 | −£400.00 |
| £70,000 | £47,975.60 | £48,375.60 | −£400.00 |
| £80,000 | £53,775.60 | £54,175.60 | −£400.00 |
| £90,000 | £59,575.60 | £59,975.60 | −£400.00 |
| £100,000 | £65,375.60 | £65,775.60 | −£400.00 |
| £110,000 | £69,175.60 | £69,575.60 | −£400.00 |
| £120,000 | £72,975.60 | £73,375.60 | −£400.00 |
| £130,000 | £78,175.60 | £78,575.60 | −£400.00 |
| £140,000 | £83,975.60 | £84,375.60 | −£400.00 |
| £150,000 | £89,775.60 | £90,175.60 | −£400.00 |
| £160,000 | £95,075.60 | £95,475.60 | −£400.00 |
| £170,000 | £100,375.60 | £100,775.60 | −£400.00 |
| £180,000 | £105,675.60 | £106,075.60 | −£400.00 |
| £190,000 | £110,975.60 | £111,375.60 | −£400.00 |
| £200,000 | £116,275.60 | £116,675.60 | −£400.00 |
Configured rule changes from 2016/17
| Rule | 2016/17 | 2017/18 |
|---|---|---|
| Personal Allowance | £11,000 | £11,500 |
| England / Wales / NI bands | Basic rate: 20% to £32,000 taxable income; Higher rate: 40% to £150,000 taxable income; Additional rate: 45% to no upper limit taxable income | Basic rate: 20% to £33,500 taxable income; Higher rate: 40% to £150,000 taxable income; Additional rate: 45% to no upper limit taxable income |
| Scottish bands | Basic rate: 20% to £32,000 taxable income; Higher rate: 40% to £150,000 taxable income; Additional rate: 45% to no upper limit taxable income | Basic rate: 20% to £31,500 taxable income; Higher rate: 40% to £150,000 taxable income; Additional rate: 45% to no upper limit taxable income |
| Employee NI | 2016-04-06: 12% / 2%; monthly thresholds £672 / £3,584 | 2017-04-06: 12% / 2%; monthly thresholds £680 / £3,753 |
| Student-loan rules | plan-1: £17,495 at 9%; plan-2: £21,000 at 9% | plan-1: £17,775 at 9%; plan-2: £21,000 at 9% |
View the full 2016/17 rules. The comparison uses nominal salaries; it does not adjust for inflation or purchasing power.
All historical tax years · Current tax rates · Methods and limitations