Scottish Salary Calculator — 2025/26
Explore the configured 2025/26 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 2025/26; changing the calculator year changes only your interactive estimate.
Historical salary examples · 2025/26
Browse 2025/26 Scottish salaries · Tax rates and overview · Scottish calculator · Compare tax years
Personal Allowance · 2025/26
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 · 2025/26
| 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 · 2025/26
| Band | Taxable-income range | Rate |
|---|---|---|
| Starter rate | £0 to £2,827 | 19% |
| Basic rate | £2,827 to £14,921 | 20% |
| Intermediate rate | £14,921 to £31,092 | 21% |
| Higher rate | £31,092 to £62,430 | 42% |
| Advanced rate | £62,430 to £125,140 | 45% |
| Top rate | £125,140 to no upper limit | 48% |
Employee National Insurance · 2025/26
| Applies from | Primary threshold / month | Upper limit / month | Main rate | Upper rate |
|---|---|---|---|---|
| 2025-04-06 | £1,048 | £4,189 | 8% | 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 · 2025/26
| Plan | Annual threshold | Repayment rate |
|---|---|---|
| Plan 1 | £26,065 | 9% |
| Plan 4 | £32,745 | 9% |
| Plan 2 | £28,470 | 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
2025/26 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 | £17,948.35 | £17,920.08 | +£28.27 |
| £30,000 | £25,123.26 | £25,120.08 | +£3.18 |
| £40,000 | £32,223.26 | £32,320.08 | −£96.82 |
| £50,000 | £37,992.28 | £39,520.08 | −£1,527.80 |
| £60,000 | £43,576.20 | £45,358.00 | −£1,781.80 |
| £70,000 | £49,176.20 | £51,158.00 | −£1,981.80 |
| £80,000 | £54,626.20 | £56,958.00 | −£2,331.80 |
| £90,000 | £59,926.20 | £62,758.00 | −£2,831.80 |
| £100,000 | £65,226.20 | £68,558.00 | −£3,331.80 |
| £110,000 | £68,276.20 | £72,358.00 | −£4,081.80 |
| £120,000 | £71,326.20 | £76,158.00 | −£4,831.80 |
| £130,000 | £75,323.90 | £80,687.00 | −£5,363.10 |
| £140,000 | £80,323.90 | £85,987.00 | −£5,663.10 |
| £150,000 | £85,323.90 | £91,287.00 | −£5,963.10 |
| £160,000 | £90,323.90 | £96,587.00 | −£6,263.10 |
| £170,000 | £95,323.90 | £101,887.00 | −£6,563.10 |
| £180,000 | £100,323.90 | £107,187.00 | −£6,863.10 |
| £190,000 | £105,323.90 | £112,487.00 | −£7,163.10 |
| £200,000 | £110,323.90 | £117,787.00 | −£7,463.10 |
Configured rule changes from 2024/25
| Rule | 2024/25 | 2025/26 |
|---|---|---|
| Scottish bands | Starter rate: 19% to £2,306 taxable income; Basic rate: 20% to £13,991 taxable income; Intermediate rate: 21% to £31,092 taxable income; Higher rate: 42% to £62,430 taxable income; Advanced rate: 45% to £125,140 taxable income; Top rate: 48% to no upper limit taxable income | Starter rate: 19% to £2,827 taxable income; Basic rate: 20% to £14,921 taxable income; Intermediate rate: 21% to £31,092 taxable income; Higher rate: 42% to £62,430 taxable income; Advanced rate: 45% to £125,140 taxable income; Top rate: 48% to no upper limit taxable income |
| Student-loan rules | plan-1: £24,990 at 9%; plan-4: £31,395 at 9%; plan-2: £27,295 at 9%; postgraduate: £21,000 at 6% | plan-1: £26,065 at 9%; plan-4: £32,745 at 9%; plan-2: £28,470 at 9%; postgraduate: £21,000 at 6% |
View the full 2024/25 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