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Scottish Tax Rates 2025/26

£100,000 Salary in Scotland

On a £100,000 salary in Scotland, your take-home pay is £5,434.26/month. That's £278.86/month less than in England.

Gross Salary
£100,000
per year
Scotland Take Home
£5,434.26
per month
Scottish Tax
£30,778
per year
vs England
-£3,346
per year

Scotland vs England Tax Comparison

Scotland

Gross Salary£100,000
Income Tax-£30,778
National Insurance-£4,011
Take Home (Year)£65,211
Take Home (Month)£5,434.26
Effective Tax Rate34.8%
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England

Gross Salary£100,000
Income Tax-£27,432
National Insurance-£4,011
Take Home (Year)£68,557
Take Home (Month)£5,713.12
Effective Tax Rate31.4%
You pay more tax in Scotland
£3,346/year
(£278.86/month)

Scottish Tax Bands 2025/26

BandIncome RangeRate
Personal Allowance£0 - £12,5700%
Starter Rate£12,571 - £14,87619%
Basic Rate£14,877 - £26,56120%
Intermediate Rate£26,562 - £43,66221%
Higher Rate£43,663 - £75,00042%
Advanced Rate£75,001 - £125,14045%
Top RateOver £125,14048%