Scottish Tax Rates 2025/26
£35,000 Salary in Scotland
On a £35,000 salary in Scotland, your take-home pay is £2,388.19/month. That's £5.11/month less than in England.
Gross Salary
£35,000
per year
Scotland Take Home
£2,388.19
per month
Scottish Tax
£4,547
per year
vs England
-£61
per year
Scotland vs England Tax Comparison
Scotland
Gross Salary£35,000
Income Tax-£4,547
National Insurance-£1,794
Take Home (Year)£28,658
Take Home (Month)£2,388.19
Effective Tax Rate18.1%
🏴
England
Gross Salary£35,000
Income Tax-£4,486
National Insurance-£1,794
Take Home (Year)£28,720
Take Home (Month)£2,393.30
Effective Tax Rate17.9%
You pay more tax in Scotland
£61/year
(£5.11/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% |