Scottish Salary Calculator — 2021/22
Explore the configured 2021/22 employment-income rules and historical take-home estimates. These are not current tax rates.
Scotland · S1257L · monthly payroll · no pension, loan, bonus or benefits by default. The reference tables stay on 2021/22; changing the calculator year changes only your interactive estimate.
Historical salary examples · 2021/22
Browse 2021/22 Scottish salaries · Tax rates and overview · Scottish calculator · Compare tax years
Personal Allowance · 2021/22
Standard allowance: £12,570. Reduction: £1 for every £2 of adjusted net income above £100,000. Standard code: 1257L. Age-related and marriage allowances are not modelled.
Income Tax bands · 2021/22
| Band | Taxable-income range | Rate |
|---|---|---|
| Basic rate | £0 to £37,700 | 20% |
| Higher rate | £37,700 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 · 2021/22
| Band | Taxable-income range | Rate |
|---|---|---|
| Starter rate | £0 to £2,097 | 19% |
| Basic rate | £2,097 to £12,726 | 20% |
| Intermediate rate | £12,726 to £31,092 | 21% |
| Higher rate | £31,092 to £150,000 | 41% |
| Top rate | £150,000 to no upper limit | 46% |
Employee National Insurance · 2021/22
| Applies from | Primary threshold / month | Upper limit / month | Main rate | Upper rate |
|---|---|---|---|---|
| 2021-04-06 | £797 | £4,189 | 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 · 2021/22
| Plan | Annual threshold | Repayment rate |
|---|---|---|
| Plan 1 | £19,895 | 9% |
| Plan 4 | £25,000 | 9% |
| Plan 2 | £27,295 | 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
2021/22 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 | £17,282.65 | £17,261.68 | +£20.97 |
| £30,000 | £24,035.61 | £24,061.68 | −£26.07 |
| £40,000 | £30,735.61 | £30,861.68 | −£126.07 |
| £50,000 | £36,168.01 | £37,661.68 | −£1,493.67 |
| £60,000 | £41,841.21 | £43,488.88 | −£1,647.67 |
| £70,000 | £47,541.21 | £49,288.88 | −£1,747.67 |
| £80,000 | £53,241.21 | £55,088.88 | −£1,847.67 |
| £90,000 | £58,941.21 | £60,888.88 | −£1,947.67 |
| £100,000 | £64,641.21 | £66,688.88 | −£2,047.67 |
| £110,000 | £68,291.21 | £70,488.88 | −£2,197.67 |
| £120,000 | £71,941.21 | £74,288.88 | −£2,347.67 |
| £130,000 | £76,587.51 | £79,060.88 | −£2,473.37 |
| £140,000 | £82,287.51 | £84,860.88 | −£2,573.37 |
| £150,000 | £87,987.51 | £90,660.88 | −£2,673.37 |
| £160,000 | £93,187.51 | £95,960.88 | −£2,773.37 |
| £170,000 | £98,387.51 | £101,260.88 | −£2,873.37 |
| £180,000 | £103,587.51 | £106,560.88 | −£2,973.37 |
| £190,000 | £108,787.51 | £111,860.88 | −£3,073.37 |
| £200,000 | £113,987.51 | £117,160.88 | −£3,173.37 |
Configured rule changes from 2020/21
| Rule | 2020/21 | 2021/22 |
|---|---|---|
| Personal Allowance | £12,500 | £12,570 |
| England / Wales / NI bands | 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 | Basic rate: 20% to £37,700 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 £2,085 taxable income; Basic rate: 20% to £12,658 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 | Starter rate: 19% to £2,097 taxable income; Basic rate: 20% to £12,726 taxable income; Intermediate rate: 21% to £31,092 taxable income; Higher rate: 41% to £150,000 taxable income; Top rate: 46% to no upper limit taxable income |
| Employee NI | 2020-04-06: 12% / 2%; monthly thresholds £792 / £4,167 | 2021-04-06: 12% / 2%; monthly thresholds £797 / £4,189 |
| Student-loan rules | plan-1: £19,390 at 9%; plan-2: £26,575 at 9%; postgraduate: £21,000 at 6% | plan-1: £19,895 at 9%; plan-4: £25,000 at 9%; plan-2: £27,295 at 9%; postgraduate: £21,000 at 6% |
View the full 2020/21 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