Scottish tax calculator 2026/27
Scotland sets its own income tax bands. Enter your salary to compare your Income Tax, National Insurance and take-home pay in Scotland against England, Wales and Northern Ireland — and see the exact annual difference.
Compare Scottish vs rUK tax →Scottish income tax rates 2026/27
For 2026/27, the Starter Rate band has been widened and the Top Rate threshold raised to £137,710 — lower earners benefit most from the changes.
| Band | Income range | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter Rate | £12,571 – £16,537 | 19% |
| Basic Rate | £16,538 – £29,526 | 20% |
| Intermediate Rate | £29,527 – £43,662 | 21% |
| Higher Rate | £43,663 – £75,000 | 42% |
| Advanced Rate | £75,001 – £137,710 | 45% |
| Top Rate | Over £137,710 | 48% |
National Insurance is not devolved, so NI is the same across the UK. The differences come entirely from Income Tax bands.
Frequently asked questions
Do I pay more tax in Scotland?
It depends on your income. Lower earners can pay slightly less thanks to the 19% Starter Rate, while middle and higher earners generally pay more — the Scottish Higher Rate is 42% from £43,663, compared with 40% from £50,271 in the rest of the UK.
Who pays Scottish income tax?
Scottish rates apply if your main home is in Scotland, indicated by an 'S' prefix on your tax code (for example S1257L). It is based on where you live, not where you work.
Is National Insurance different in Scotland?
No. National Insurance is set UK-wide, so only the Income Tax portion of your deductions differs in Scotland.