Scottish income tax 2026/27
If your main home is in Scotland, your salary is taxed with six Scottish bands instead of the three used in the rest of the UK. You pay a little less below about £33,500 and more above it.
Scottish income tax bands 2026/27
| Band | Salary range | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter | £12,571 to £16,537 | 19% |
| Basic | £16,538 to £29,526 | 20% |
| Intermediate | £29,527 to £43,662 | 21% |
| Higher | £43,663 to £75,000 | 42% |
| Advanced | £75,001 to £137,710 | 45% |
| Top | Over £137,710 | 48% |
Salary ranges assume the full Personal Allowance. Above £100,000 the allowance is withdrawn, so the bands start lower.
Scotland compared with England, Wales and Northern Ireland
| Salary | Income tax, rest of UK | Income tax, Scotland | Difference | Scotland take-home a month |
|---|---|---|---|---|
| £20,000 | £1,486 | £1,446 | −£40 | £1,497 |
| £25,000 | £2,486 | £2,446 | −£40 | £1,797 |
| £30,000 | £3,486 | £3,451 | −£35 | £2,096 |
| £35,000 | £4,486 | £4,501 | +£15 | £2,392 |
| £40,000 | £5,486 | £5,551 | +£65 | £2,688 |
| £45,000 | £6,486 | £6,882 | +£396 | £2,960 |
| £50,000 | £7,486 | £8,982 | +£1,496 | £3,169 |
| £60,000 | £11,432 | £13,182 | +£1,750 | £3,634 |
| £75,000 | £17,432 | £19,482 | +£2,050 | £4,334 |
| £100,000 | £27,432 | £30,732 | +£3,300 | £5,438 |
| £125,000 | £42,432 | £47,607 | +£5,175 | £6,074 |
| £150,000 | £53,703 | £59,634 | +£5,931 | £7,113 |
Income tax only, 2026/27, standard Personal Allowance. Our figures match the Scottish Government's own comparison table. Calculate your Scottish take-home pay.
Frequently asked questions
Do you pay more tax in Scotland than in England?
Only above about £33,500. Below that, Scottish taxpayers pay slightly less because of the 19% starter rate. On £50,000 a Scottish taxpayer pays £1,496 more income tax a year than someone in England.
Who counts as a Scottish taxpayer?
You are a Scottish taxpayer if you are UK resident and your main home is in Scotland for more of the tax year than anywhere else in the UK. It is your home that counts, not where your employer is.
Is National Insurance different in Scotland?
No. National Insurance, the Personal Allowance and student loan repayments are the same across the UK. Only income tax on earnings uses the Scottish bands.
Sources: GOV.UK: Scottish Income Tax, Scottish Parliament: Scottish Rate Resolution 2026-27 (S6M-20844), Scottish Government: Scottish income tax technical factsheet, Scotland Act 1998, section 80E (Scottish taxpayers).