Scottish Tax Rates 2025/26
£50,000 Salary in Scotland
On a £50,000 salary in Scotland, your take-home pay is £3,164.77/month. That's £128.53/month less than in England.
Gross Salary
£50,000
per year
Scotland Take Home
£3,164.77
per month
Scottish Tax
£9,028
per year
vs England
-£1,542
per year
Scotland vs England Tax Comparison
Scotland
Gross Salary£50,000
Income Tax-£9,028
National Insurance-£2,994
Take Home (Year)£37,977
Take Home (Month)£3,164.77
Effective Tax Rate24.0%
🏴
England
Gross Salary£50,000
Income Tax-£7,486
National Insurance-£2,994
Take Home (Year)£39,520
Take Home (Month)£3,293.30
Effective Tax Rate21.0%
You pay more tax in Scotland
£1,542/year
(£128.53/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% |