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%
🏴
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
| 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% |