Scottish Tax Calculator 2026-27
Scotland has 6 income tax bands with different rates to the rest of the UK. See how much how much tax you'll pay and compare with English rates.
Quick Comparison
Enter your salary to see the tax difference between Scotland and England.
Quick examples:
Scottish Tax Bands 2026-27
Scotland has 6 income tax bands compared to England's 3 bands.
| Band | Rate | Income Range |
|---|---|---|
| Personal Allowance | 0% | Up to £12,570 |
| Starter rate | 19% | £12,571 to £16,537 |
| Basic rate | 20% | £16,538 to £29,526 |
| Intermediate rate | 21% | £29,527 to £43,662 |
| Higher rate | 42% | £43,663 to £75,000 |
| Advanced rate | 45% | £75,001 to £125,140 |
| Top rate | 48% | Over £125,140 |
Scottish vs English Tax Rates
Key differences in the tax systems for 2026-27.
Scotland (6 bands)
- • Starter rate: 19% (unique to Scotland)
- • Intermediate rate: 21% (unique to Scotland)
- • Higher rate: 42% (vs 40% in England)
- • Advanced rate: 45% (unique to Scotland)
- • Top rate: 48% (vs 45% in England)
England, Wales, NI (3 bands)
- • Basic rate: 20% (£12,571 - £50,270)
- • Higher rate: 40% (£50,271 - £125,140)
- • Additional rate: 45% (over £125,140)
- • Simpler structure with fewer bands
- • Same personal allowance (£12,570)
Frequently Asked Questions
How do I know if I pay Scottish tax?
You pay Scottish income tax if Scotland is your main residence. Your tax code will start with "S" (e.g., S1257L). Check your payslip or P60.
Is Scottish tax always higher?
Not always. Lower earners (under ~£28,000) often pay slightly less due to the starter rate. Higher earners typically pay more due to the higher rates at 42% and 48%.
What about National Insurance?
National Insurance rates are the same across the entire UK. Only income tax differs for Scottish residents.