Scottish Tax Calculator 2026-27
Compare annual Scottish Income Tax with rest-of-UK Income Tax on the same salary. This tool does not calculate take-home pay.
Quick Comparison
Enter an annual salary from £0 to £10,000,000 to compare Scotland with England, Wales and Northern Ireland.
Annual Income Tax only
Assumes salary is your only income and applies the standard Personal Allowance, tapered from salary where applicable. It does not apply your tax code, other income, benefits, pension contributions, allowances or reliefs. National Insurance, Student Loans and take-home pay are excluded.
Use digits, optional commas and up to 2 decimal places, for example 50000.50 or 50,000.50.
Quick examples:
Scottish Tax Bands 2026-27
Scotland has 6 Income Tax bands compared with 3 across the rest of the UK.
| 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%
- • Basic rate: 20%
- • Intermediate rate: 21%
- • Higher rate: 42%
- • Advanced rate: 45%
- • Top rate: 48%
Rest of UK (3 bands)
- • Basic rate: 20%
- • Higher rate: 40%
- • Additional rate: 45%
Frequently Asked Questions
How do I know if I pay Scottish tax?
You pay Scottish Income Tax if Scotland is your main residence. If you're employed or receive a pension under PAYE, your tax code will usually start with "S" (for example, S1257L). Check your payslip or P60.
Is Scottish tax always higher?
Not always. With the standard Personal Allowance and salary as your only income, annual Scottish and rest-of-UK Income Tax are the same at approximately £33,493. Scottish tax is slightly lower between the Personal Allowance and that crossover, then generally higher above it.
What about National Insurance?
National Insurance rates are the same across the entire UK. Only income tax differs for Scottish residents.
Official sources and checks
Check the current rates and whether Scottish Income Tax applies to you.