Scottish Salary Calculator — 2023/24
Explore the configured 2023/24 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 2023/24; changing the calculator year changes only your interactive estimate.
Historical salary examples · 2023/24
Browse 2023/24 Scottish salaries · Tax rates and overview · Scottish calculator · Compare tax years
Personal Allowance · 2023/24
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 · 2023/24
| Band | Taxable-income range | Rate |
|---|---|---|
| Basic rate | £0 to £37,700 | 20% |
| Higher rate | £37,700 to £125,140 | 40% |
| Additional rate | £125,140 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 · 2023/24
| Band | Taxable-income range | Rate |
|---|---|---|
| Starter rate | £0 to £2,162 | 19% |
| Basic rate | £2,162 to £13,118 | 20% |
| Intermediate rate | £13,118 to £31,092 | 21% |
| Higher rate | £31,092 to £125,140 | 42% |
| Top rate | £125,140 to no upper limit | 47% |
Employee National Insurance · 2023/24
| Applies from | Primary threshold / month | Upper limit / month | Main rate | Upper rate |
|---|---|---|---|---|
| 2023-04-06 | £1,048 | £4,189 | 12% | 2% |
| 2024-01-06 | £1,048 | £4,189 | 10% | 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 · 2023/24
| Plan | Annual threshold | Repayment rate |
|---|---|---|
| Plan 1 | £22,015 | 9% |
| Plan 4 | £27,660 | 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
- HMRC tax rules and historical tables
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
2023/24 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 | £17,681.86 | £17,660.24 | +£21.62 |
| £30,000 | £24,488.74 | £24,510.24 | −£21.50 |
| £40,000 | £31,238.74 | £31,360.24 | −£121.50 |
| £50,000 | £36,657.76 | £38,210.24 | −£1,552.48 |
| £60,000 | £42,232.30 | £44,038.78 | −£1,806.48 |
| £70,000 | £47,832.30 | £49,838.78 | −£2,006.48 |
| £80,000 | £53,432.30 | £55,638.78 | −£2,206.48 |
| £90,000 | £59,032.30 | £61,438.78 | −£2,406.48 |
| £100,000 | £64,632.30 | £67,238.78 | −£2,606.48 |
| £110,000 | £68,132.30 | £71,038.78 | −£2,906.48 |
| £120,000 | £71,632.30 | £74,838.78 | −£3,206.48 |
| £130,000 | £75,909.90 | £79,367.78 | −£3,457.88 |
| £140,000 | £81,009.90 | £84,667.78 | −£3,657.88 |
| £150,000 | £86,109.90 | £89,967.78 | −£3,857.88 |
| £160,000 | £91,209.90 | £95,267.78 | −£4,057.88 |
| £170,000 | £96,309.90 | £100,567.78 | −£4,257.88 |
| £180,000 | £101,409.90 | £105,867.78 | −£4,457.88 |
| £190,000 | £106,509.90 | £111,167.78 | −£4,657.88 |
| £200,000 | £111,609.90 | £116,467.78 | −£4,857.88 |
Configured rule changes from 2022/23
| Rule | 2022/23 | 2023/24 |
|---|---|---|
| England / Wales / NI bands | 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 | Basic rate: 20% to £37,700 taxable income; Higher rate: 40% to £125,140 taxable income; Additional rate: 45% to no upper limit taxable income |
| Scottish bands | Starter rate: 19% to £2,162 taxable income; Basic rate: 20% to £13,118 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 | Starter rate: 19% to £2,162 taxable income; Basic rate: 20% to £13,118 taxable income; Intermediate rate: 21% to £31,092 taxable income; Higher rate: 42% to £125,140 taxable income; Top rate: 47% to no upper limit taxable income |
| Employee NI | 2022-04-06: 13.25% / 3.25%; monthly thresholds £823 / £4,189; 2022-07-06: 13.25% / 3.25%; monthly thresholds £1,048 / £4,189; 2022-11-06: 12% / 2%; monthly thresholds £1,048 / £4,189 | 2023-04-06: 12% / 2%; monthly thresholds £1,048 / £4,189; 2024-01-06: 10% / 2%; monthly thresholds £1,048 / £4,189 |
| Student-loan rules | plan-1: £20,195 at 9%; plan-4: £25,375 at 9%; plan-2: £27,295 at 9%; postgraduate: £21,000 at 6% | plan-1: £22,015 at 9%; plan-4: £27,660 at 9%; plan-2: £27,295 at 9%; postgraduate: £21,000 at 6% |
View the full 2022/23 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