Scottish Salary Calculator

Calculate your take-home pay with Scotland's 2026/27 tax bands

Your Details (Scotland)

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Standard UK tax code for 2027/28

provisional, pending Scottish Budget and student loan uprating

Plan 5 threshold for 2027/28 is provisional (RPI uprating not yet published)

Plan 4 threshold for 2027/28 is provisional (RPI uprating not yet published)

Compare 2026/27 and 2027/28

2027/28 vs 2026/27

provisional, pending Scottish Budget and student loan uprating

Plan 5 threshold for 2027/28 is provisional (RPI uprating not yet published)

Plan 4 threshold for 2027/28 is provisional (RPI uprating not yet published)

Enter a salary to compare take-home for these tax years.

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Monthly Net Income

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Scottish Income Tax Bands 2027/28

Scotland sets its own income tax rates. For 2027/28, there are six tax bands (plus the personal allowance), compared to three for the rest of the UK.

provisional, pending Scottish Budget and student loan uprating

Plan 5 threshold for 2027/28 is provisional (RPI uprating not yet published)

Plan 4 threshold for 2027/28 is provisional (RPI uprating not yet published)

BandTaxable IncomeRate
Personal Allowance£0 – £12,5700%
Starter Rate£12,571 – £16,53719%
Basic Rate£16,538 – £29,52620%
Intermediate Rate£29,527 – £43,66221%
Higher Rate£43,663 – £75,00042%
Advanced Rate£75,001 – £125,14045%
Top RateOver £125,14048%

Scottish income tax has six bands above the Personal Allowance. National Insurance is the same as England: 8% on £12,570–£50,270, 2% above. Personal Allowance tapers from £100,000 and is withdrawn by £125,140.

Scotland Tax FAQ

Do I pay more tax in Scotland?
It depends on your salary. Earners below about £28,000 pay slightly less tax in Scotland due to the 19% starter rate. Above that, Scottish rates are generally higher, especially the 42% higher rate vs 40% in England.
How do I know if I pay Scottish tax?
You pay Scottish income tax if your main home is in Scotland. Your tax code will start with 'S' (e.g., S1257L). HMRC determines this based on your address.
Is National Insurance different in Scotland?
No. National Insurance is a UK-wide tax and is the same rate regardless of where you live: 8% on £12,570–£50,270, 2% above.