Scottish Tax Rates 2025/26
£90,000 Salary in Scotland
On a £90,000 salary in Scotland, your take-home pay is £4,992.59/month. That's £237.19/month less than in England.
Gross Salary
£90,000
per year
Scotland Take Home
£4,992.59
per month
Scottish Tax
£26,278
per year
vs England
-£2,846
per year
Scotland vs England Tax Comparison
Scotland
Gross Salary£90,000
Income Tax-£26,278
National Insurance-£3,811
Take Home (Year)£59,911
Take Home (Month)£4,992.59
Effective Tax Rate33.4%
🏴
England
Gross Salary£90,000
Income Tax-£23,432
National Insurance-£3,811
Take Home (Year)£62,757
Take Home (Month)£5,229.78
Effective Tax Rate30.3%
You pay more tax in Scotland
£2,846/year
(£237.19/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% |