Scottish Tax Rates 2025/26
£70,000 Salary in Scotland
On a £70,000 salary in Scotland, your take-home pay is £4,096.76/month. That's £166.36/month less than in England.
Gross Salary
£70,000
per year
Scotland Take Home
£4,096.76
per month
Scottish Tax
£17,428
per year
vs England
-£1,996
per year
Scotland vs England Tax Comparison
Scotland
Gross Salary£70,000
Income Tax-£17,428
National Insurance-£3,411
Take Home (Year)£49,161
Take Home (Month)£4,096.76
Effective Tax Rate29.8%
🏴
England
Gross Salary£70,000
Income Tax-£15,432
National Insurance-£3,411
Take Home (Year)£51,157
Take Home (Month)£4,263.12
Effective Tax Rate26.9%
You pay more tax in Scotland
£1,996/year
(£166.36/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% |