Scottish Income Tax Calculator 2026/27
What does Scotland's six-band income tax mean for your pay? Enter your salary — the calculator works it out with Scotland's bands and shows the difference against England, Wales and Northern Ireland, side by side. Your salary never leaves your browser.
- Rates: GOV.UK — checked 5 Nov 2026
- Tested against HMRC worked examples
- Your salary never leaves your browser
Scottish codes start with S, e.g. S1257L. BR, D0, D1, 0T, NT and K codes work too.
The Scotland toggle is on by default on this page — untick it to see the same salary worked out for England, Wales and Northern Ireland. Tax year 2026/27.
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Scotland vs England — the difference
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—
| Scotland | England, Wales & NI | |
|---|---|---|
| Gross pay | — | — |
| Pension | — | — |
| Personal allowance | — | — |
| Taxable pay | — | — |
| Income tax | — | — |
| National Insurance | — | — |
| Student loan | — | — |
| Take-home pay | — | — |
| Take-home / month | — | — |
Scotland's bands at your salary
| Band | Rate | Tax in this band / year |
|---|
Band ranges and rates come from the 2026/27 rates file. National Insurance and student loan are UK-wide and identical in both columns above.
Rates checked 5 November 2026.
Every figure checked against HMRC's own examples.
Your salary never leaves your browser.
Rates re-checked by hand after every Budget.
Rates: GOV.UK — last checked 5 November 2026 See the official rates
How this is calculated
Your Scottish tax is worked out on the six Scottish bands (from the Scottish Budget 2026-27): 19% starter, 20% basic, 21% intermediate, 42% higher, 45% advanced and 48% top, on taxable pay above the same £12,570 personal allowance (tapered above £100,000, £0 by £125,140). The England column uses the 20% / 40% / 45% bands on the same allowance. National Insurance (8% to £50,270, then 2%) and student loan are UK-wide, so they match in both columns — the take-home difference is exactly the income-tax difference. All figures use the 2026/27 rates, last checked against GOV.UK on 5 November 2026. See the full method on How we calculate.
Examples — no pension, no student loan
| Salary | Scotland tax / year | England tax / year | Scotland pays | Scotland take-home / year | England take-home / year |
|---|---|---|---|---|---|
| £30,000 | £3,451.07 | £3,486.00 | £34.93 less | £25,154.53 | £25,119.60 |
| £50,000 | £8,982.05 | £7,486.00 | £1,496.05 more | £38,023.55 | £39,519.60 |
| £75,000 | £19,482.05 | £17,432.00 | £2,050.05 more | £52,007.35 | £54,057.40 |
Examples use tax code 1257L. The £50,000 row is checked against HMRC's worked example, reproduced to the penny. With the standard auto-enrolment pension the gap at £50,000 is £1,014.69 rather than £1,496.05, because the pension lowers taxable pay in both nations.
Related calculators & reading
- Take-home pay calculator — the full breakdown for your salary, with the Scotland toggle.
- Salary calculator — compare two salaries side by side.
- Student loan calculator — your loan repayment in the full payslip.
- Pension & salary sacrifice calculator — what a pension contribution really costs.
- UK tax rates 2026/27 — every band, threshold and allowance behind these figures.
Questions
Do I pay more tax in Scotland?
It depends on your salary. At £30,000 you pay £34.93 less income tax in Scotland than in England, Wales or Northern Ireland, because Scotland's 19% starter rate is below England's 20% basic rate. At £50,000 you pay £1,496.05 more, because Scotland's 42% higher rate bites much earlier — from £43,663, against England's 40% from £50,270. The calculator shows your exact figure at any salary.
What are Scotland's income tax bands for 2026/27?
Six bands on top of the same £12,570 personal allowance: starter 19% on £12,571–£16,537, basic 20% on £16,538–£29,526, intermediate 21% on £29,527–£43,662, higher 42% on £43,663–£75,000, advanced 45% on £75,001–£125,140, and top 48% above £125,140. National Insurance and student loan are UK-wide, so they are identical in both columns of the comparison.
Is my personal allowance the same in Scotland?
Yes — £12,570, with the same taper above £100,000 (£1 of allowance lost for every £2 earned, £0 by £125,140). Scottish tax codes start with S (for example S1257L); this calculator accepts S codes and still compares against England correctly.
Does National Insurance differ in Scotland?
No. National Insurance is UK-wide: 8% of pay between £12,570 and £50,270 a year, then 2% above. Only income tax differs, which is why the take-home difference in the comparison is exactly the income-tax difference.
Is my salary sent anywhere?
No. The calculator runs entirely in your browser. No salary figure is sent to a server, stored, or shared.
The rates behind this calculator: 2026/27 rates, sourced from GOV.UK.