Scottish Income Tax Calculator 2026/27
All six Scottish tax bands. Updated 17 April 2026.
Scotland's 6 income tax bands for 2026/27
Scotland sets its own income tax bands through the Scottish Budget, which is separate from the UK Budget. For 2026/27, the Scottish Parliament increased the top rate from 47% to 48%. The personal allowance of £12,570 is the same as in the rest of the UK and is set by Westminster, not Holyrood. The bands below apply to taxable income (your gross income minus the personal allowance).
| Band | Taxable income | Gross income (approx.) | Rate |
|---|---|---|---|
| Personal allowance | £0 | Up to £12,570 | 0% |
| Starter rate | £0 to £3,967 | £12,571 to £16,537 | 19% |
| Basic rate | £3,967 to £16,956 | £16,538 to £29,526 | 20% |
| Intermediate rate | £16,956 to £31,092 | £29,527 to £43,662 | 21% |
| Higher rate | £31,092 to £62,430 | £43,663 to £75,000 | 42% |
| Advanced rate | £62,430 to £112,570 | £75,001 to £125,140 | 45% |
| Top rate | Over £112,570 | Over £125,140 | 48% |
Source: mygov.scot/scottish-income-tax. Verified 17 April 2026.
How Scottish income tax interacts with National Insurance
This is a critical detail that many calculators either get wrong or fail to explain clearly. National Insurance is a reserved matter for Westminster and is not devolved to Scotland. Your NI contributions are calculated at exactly the same rates and thresholds whether you live in Edinburgh or Exeter.
For 2026/27, employee Class 1 NI is 8% on earnings between £12,570 and £50,270, and 2% on earnings above £50,270. These thresholds do not move when you switch to Scottish tax mode. Only the income tax calculation changes.
The practical effect is that a Scottish taxpayer earning £75,000 pays the same NI as an equivalent English taxpayer on £75,000, but pays £1,005 to £2,000 more in income tax depending on their exact salary. The calculator above shows both figures in the breakdown.
Scotland vs rest-of-UK: worked examples
The following figures assume a standard tax code (1257L), PAYE employment, and no student loan or pension contributions.
| Gross salary | rUK tax | Scottish tax | Difference | NI (both) | rUK take-home | Scottish take-home |
|---|---|---|---|---|---|---|
| £25,000 | £2,486 | £2,446 | -£40 | £994 | £21,520 | £21,560 |
| £30,000 | £3,486 | £3,451 | -£35 | £1,394 | £25,120 | £25,155 |
| £50,000 | £7,486 | £8,982 | +£1,496 | £2,994 | £39,520 | £38,024 |
| £75,000 | £17,432 | £19,482 | +£2,050 | £3,511 | £54,057 | £52,007 |
| £100,000 | £27,432 | £30,732 | +£3,300 | £4,011 | £68,557 | £65,257 |
"Difference" column shows the extra tax paid by a Scottish taxpayer compared to an equivalent taxpayer in England, Wales, or Northern Ireland. Negative means the Scottish taxpayer pays less.
Who counts as a Scottish taxpayer?
You are a Scottish taxpayer if your main place of residence is in Scotland for the majority of the tax year. The tax year runs from 6 April to 5 April, so if you live in Scotland for more than half of this period (183 days or more), HMRC will tax you at Scottish rates.
If you split your time between Scotland and the rest of the UK, HMRC uses the address you have registered for PAYE purposes. If your employer holds a Scottish address for you, you will be taxed at Scottish rates. It is your responsibility to notify HMRC if this changes.
Nationality, birthplace, and employer location do not determine which income tax rates apply. A person born in England who moves to Edinburgh and lives there permanently is a Scottish taxpayer from the tax year in which they establish residence. For full guidance, see gov.uk/scottish-income-tax.
Recent Scottish tax changes
- April 2026: Top rate increased from 47% to 48% on income over £125,140 (corresponding to taxable income over £112,570).
- April 2024: Advanced rate band introduced at 45% on income between £75,001 and £125,140. Higher rate reduced from 42% to apply only up to £75,000 gross.
- April 2023: Higher rate increased from 41% to 42%; top rate increased from 46% to 47%.
- April 2017: Scotland was first given power to set its own income tax rates and thresholds (excluding personal allowance).
Frequently asked questions
What are the Scottish income tax bands for 2026/27?+-
Scotland has six bands: starter rate 19% on taxable income from £0 to £3,967; basic rate 20% from £3,967 to £16,956; intermediate rate 21% from £16,956 to £31,092; higher rate 42% from £31,092 to £62,430; advanced rate 45% from £62,430 to £112,570; and top rate 48% above £112,570. The personal allowance of £12,570 applies before any band, so the first band starts at taxable income (income minus the allowance).
Is National Insurance different in Scotland?+-
No. National Insurance is a UK-wide tax and is not devolved to Scotland. Employee Class 1 NI rates and thresholds are identical whether you live in Scotland, England, Wales, or Northern Ireland. You pay 8% on earnings between £12,570 and £50,270 per year, and 2% above that.
Who counts as a Scottish taxpayer?+-
You are a Scottish taxpayer if Scotland is your main place of residence for the majority of the tax year. If you split your time between Scotland and the rest of the UK, HMRC uses the address on your PAYE records to determine which income tax rates apply. You do not need to be born in Scotland or hold a Scottish passport.
Do Scottish taxpayers pay more tax than those in England?+-
It depends on your income. At lower incomes (below approximately £27,000), Scottish taxpayers often pay slightly less tax due to the starter rate of 19%. At incomes above that, Scottish taxpayers pay more than those in England at the same gross salary. At £50,000, a Scottish taxpayer pays approximately £1,496 more income tax than someone in England on the same salary.