Scottish Salary Calculator — 2018/19
Explore the configured 2018/19 employment-income rules and historical take-home estimates. These are not current tax rates.
Scotland · S1185L · monthly payroll · no pension, loan, bonus or benefits by default. The reference tables stay on 2018/19; changing the calculator year changes only your interactive estimate.
Historical salary examples · 2018/19
Browse 2018/19 Scottish salaries · Tax rates and overview · Scottish calculator · Compare tax years
Personal Allowance · 2018/19
Standard allowance: £11,850. Reduction: £1 for every £2 of adjusted net income above £100,000. Standard code: 1185L. Age-related and marriage allowances are not modelled.
Income Tax bands · 2018/19
| Band | Taxable-income range | Rate |
|---|---|---|
| Basic rate | £0 to £34,500 | 20% |
| Higher rate | £34,500 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 · 2018/19
| Band | Taxable-income range | Rate |
|---|---|---|
| Starter rate | £0 to £2,000 | 19% |
| Basic rate | £2,000 to £12,150 | 20% |
| Intermediate rate | £12,150 to £31,580 | 21% |
| Higher rate | £31,580 to £150,000 | 41% |
| Top rate | £150,000 to no upper limit | 46% |
Employee National Insurance · 2018/19
| Applies from | Primary threshold / month | Upper limit / month | Main rate | Upper rate |
|---|---|---|---|---|
| 2018-04-06 | £702 | £3,863 | 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 · 2018/19
| Plan | Annual threshold | Repayment rate |
|---|---|---|
| Plan 1 | £18,330 | 9% |
| Plan 2 | £25,000 | 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
2018/19 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 | £17,000.88 | £16,980.88 | +£20.00 |
| £30,000 | £23,740.88 | £23,780.88 | −£40.00 |
| £40,000 | £30,440.88 | £30,580.88 | −£140.00 |
| £50,000 | £36,191.28 | £37,015.28 | −£824.00 |
| £60,000 | £41,891.28 | £42,815.28 | −£924.00 |
| £70,000 | £47,591.28 | £48,615.28 | −£1,024.00 |
| £80,000 | £53,291.28 | £54,415.28 | −£1,124.00 |
| £90,000 | £58,991.28 | £60,215.28 | −£1,224.00 |
| £100,000 | £64,691.28 | £66,015.28 | −£1,324.00 |
| £110,000 | £68,341.28 | £69,815.28 | −£1,474.00 |
| £120,000 | £71,991.28 | £73,615.28 | −£1,624.00 |
| £130,000 | £76,932.78 | £78,675.28 | −£1,742.50 |
| £140,000 | £82,632.78 | £84,475.28 | −£1,842.50 |
| £150,000 | £88,332.78 | £90,275.28 | −£1,942.50 |
| £160,000 | £93,532.78 | £95,575.28 | −£2,042.50 |
| £170,000 | £98,732.78 | £100,875.28 | −£2,142.50 |
| £180,000 | £103,932.78 | £106,175.28 | −£2,242.50 |
| £190,000 | £109,132.78 | £111,475.28 | −£2,342.50 |
| £200,000 | £114,332.78 | £116,775.28 | −£2,442.50 |
Configured rule changes from 2017/18
| Rule | 2017/18 | 2018/19 |
|---|---|---|
| Personal Allowance | £11,500 | £11,850 |
| England / Wales / NI bands | 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 | Basic rate: 20% to £34,500 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 £31,500 taxable income; Higher rate: 40% to £150,000 taxable income; Additional rate: 45% to no upper limit taxable income | Starter rate: 19% to £2,000 taxable income; Basic rate: 20% to £12,150 taxable income; Intermediate rate: 21% to £31,580 taxable income; Higher rate: 41% to £150,000 taxable income; Top rate: 46% to no upper limit taxable income |
| Employee NI | 2017-04-06: 12% / 2%; monthly thresholds £680 / £3,753 | 2018-04-06: 12% / 2%; monthly thresholds £702 / £3,863 |
| Student-loan rules | plan-1: £17,775 at 9%; plan-2: £21,000 at 9% | plan-1: £18,330 at 9%; plan-2: £25,000 at 9% |
View the full 2017/18 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