Scottish Tax Calculator
Scotland has its own income tax rates and bands. Calculate your take-home pay with the Scottish starter, basic, intermediate, higher, advanced and top rate tax bands.
Enter Your Salary
Calculate Scottish tax for 2025/26
- 19% Starter (£12,571-£14,876)
- 20% Basic (£14,877-£26,561)
- 21% Intermediate (£26,562-£43,662)
- 42% Higher (£43,663-£75,000)
- 45% Advanced (£75,001-£125,140)
- 48% Top (over £125,140)
Scottish Take-Home Pay
£35,000 gross salary
Scottish Income Tax Bands 2025/26
Scotland has 6 income tax bands, compared to 3 in England
| Band | Income Range | Rate |
|---|---|---|
| Personal Allowance | £0 - £12,570 | 0% |
| Starter Rate | £12,571 - £14,876 | 19% |
| Basic Rate | £14,877 - £26,561 | 20% |
| Intermediate Rate | £26,562 - £43,662 | 21% |
| Higher Rate | £43,663 - £75,000 | 42% |
| Advanced Rate | £75,001 - £125,140 | 45% |
| Top Rate | Over £125,140 | 48% |
Scotland vs England Tax Comparison
See how much more or less you pay in Scotland compared to England
| Salary | Scotland Net | England Net | Difference |
|---|---|---|---|
| £25,000 | £21,543 | £21,520 | +£23 |
| £30,000 | £25,108 | £25,120 | -£11 |
| £40,000 | £32,208 | £32,320 | -£111 |
| £50,000 | £37,977 | £39,520 | -£1,542 |
| £60,000 | £43,561 | £45,357 | -£1,796 |
| £75,000 | £51,961 | £54,057 | -£2,096 |
| £100,000 | £65,211 | £68,557 | -£3,346 |
| £125,000 | £72,465 | £78,057 | -£5,592 |
Negative values mean you pay more tax in Scotland
Key Differences: Scottish vs UK Tax
More Tax Bands
Scotland has 6 income tax bands compared to England's 3. This creates a more progressive system where higher earners pay proportionally more.
Higher Rates for Higher Earners
The Scottish higher rate is 42% (vs 40% in England) and the top rate is 48% (vs 45%), meaning high earners pay significantly more tax.
Same Personal Allowance
The Personal Allowance (£12,570) is set by Westminster and is the same across the UK. Only income tax rates differ in Scotland.
Same National Insurance
National Insurance contributions are identical across the UK. Scotland only has powers over income tax, not NI.
Frequently Asked Questions
Is Scottish income tax higher than England?
For most salaries above £28,000, Scottish taxpayers pay more income tax than those in England. Scotland has 6 tax bands including a 42% higher rate and 48% top rate, compared to England's 40% and 45% rates.
What are the Scottish tax bands for 2025/26?
Scotland has 6 income tax bands: Starter Rate (19%), Basic Rate (20%), Intermediate Rate (21%), Higher Rate (42%), Advanced Rate (45%), and Top Rate (48%). The thresholds differ from England.
Do I pay Scottish tax if I live in Scotland but work in England?
Your tax is based on where you live, not where you work. If you live in Scotland, you pay Scottish income tax rates regardless of where your employer is based.
Is National Insurance different in Scotland?
No, National Insurance rates are the same across the UK. Only income tax rates differ in Scotland. NI is 8% on earnings between £12,570 and £50,270, then 2% above that.