Scottish Salary Calculator — 2019/20
Explore the configured 2019/20 employment-income rules and historical take-home estimates. These are not current tax rates.
Scotland · S1250L · monthly payroll · no pension, loan, bonus or benefits by default. The reference tables stay on 2019/20; changing the calculator year changes only your interactive estimate.
Historical salary examples · 2019/20
Browse 2019/20 Scottish salaries · Tax rates and overview · Scottish calculator · Compare tax years
Personal Allowance · 2019/20
Standard allowance: £12,500. Reduction: £1 for every £2 of adjusted net income above £100,000. Standard code: 1250L. Age-related and marriage allowances are not modelled.
Income Tax bands · 2019/20
| Band | Taxable-income range | Rate |
|---|---|---|
| Basic rate | £0 to £37,500 | 20% |
| Higher rate | £37,500 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 · 2019/20
| Band | Taxable-income range | Rate |
|---|---|---|
| Starter rate | £0 to £2,049 | 19% |
| Basic rate | £2,049 to £12,444 | 20% |
| Intermediate rate | £12,444 to £30,930 | 21% |
| Higher rate | £30,930 to £150,000 | 41% |
| Top rate | £150,000 to no upper limit | 46% |
Employee National Insurance · 2019/20
| Applies from | Primary threshold / month | Upper limit / month | Main rate | Upper rate |
|---|---|---|---|---|
| 2019-04-06 | £719 | £4,167 | 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 · 2019/20
| Plan | Annual threshold | Repayment rate |
|---|---|---|
| Plan 1 | £18,935 | 9% |
| Plan 2 | £25,725 | 9% |
| Postgraduate Loan | £21,000 | 6% |
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
2019/20 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 | £17,155.85 | £17,135.36 | +£20.49 |
| £30,000 | £23,905.29 | £23,935.36 | −£30.07 |
| £40,000 | £30,605.29 | £30,735.36 | −£130.07 |
| £50,000 | £35,991.29 | £37,535.36 | −£1,544.07 |
| £60,000 | £41,690.89 | £43,334.96 | −£1,644.07 |
| £70,000 | £47,390.89 | £49,134.96 | −£1,744.07 |
| £80,000 | £53,090.89 | £54,934.96 | −£1,844.07 |
| £90,000 | £58,790.89 | £60,734.96 | −£1,944.07 |
| £100,000 | £64,490.89 | £66,534.96 | −£2,044.07 |
| £110,000 | £68,140.89 | £70,334.96 | −£2,194.07 |
| £120,000 | £71,790.89 | £74,134.96 | −£2,344.07 |
| £130,000 | £76,465.89 | £78,934.96 | −£2,469.07 |
| £140,000 | £82,165.89 | £84,734.96 | −£2,569.07 |
| £150,000 | £87,865.89 | £90,534.96 | −£2,669.07 |
| £160,000 | £93,065.89 | £95,834.96 | −£2,769.07 |
| £170,000 | £98,265.89 | £101,134.96 | −£2,869.07 |
| £180,000 | £103,465.89 | £106,434.96 | −£2,969.07 |
| £190,000 | £108,665.89 | £111,734.96 | −£3,069.07 |
| £200,000 | £113,865.89 | £117,034.96 | −£3,169.07 |
Configured rule changes from 2018/19
| Rule | 2018/19 | 2019/20 |
|---|---|---|
| Personal Allowance | £11,850 | £12,500 |
| England / Wales / NI bands | 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 | Basic rate: 20% to £37,500 taxable income; Higher rate: 40% to £150,000 taxable income; Additional rate: 45% to no upper limit taxable income |
| Scottish bands | 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 | Starter rate: 19% to £2,049 taxable income; Basic rate: 20% to £12,444 taxable income; Intermediate rate: 21% to £30,930 taxable income; Higher rate: 41% to £150,000 taxable income; Top rate: 46% to no upper limit taxable income |
| Employee NI | 2018-04-06: 12% / 2%; monthly thresholds £702 / £3,863 | 2019-04-06: 12% / 2%; monthly thresholds £719 / £4,167 |
| Student-loan rules | plan-1: £18,330 at 9%; plan-2: £25,000 at 9% | plan-1: £18,935 at 9%; plan-2: £25,725 at 9%; postgraduate: £21,000 at 6% |
View the full 2018/19 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