Scottish income tax calculator 2026/27
Enter your salary to see your take-home pay with the six Scottish tax bands, UK National Insurance, pension and student loan.
Your result appears here as you type.
An estimate from the figures you entered. It is not financial advice.
Scottish income tax bands for 2026/27
Scottish taxpayers get the same £12,570 personal allowance as the rest of the UK, then pay six rates instead of three. The bands below are the gross salary figures for someone with the standard allowance.
| Band | Income | Rate |
|---|---|---|
| Personal allowance | Up to £12,570 | 0% |
| Starter | £12,571 to £16,537 | 19% |
| Basic | £16,538 to £29,526 | 20% |
| Intermediate | £29,527 to £43,662 | 21% |
| Higher | £43,663 to £75,000 | 42% |
| Advanced | £75,001 to £125,140 | 45% |
| Top | Over £125,140 | 48% |
If you earn over £100,000 your personal allowance shrinks by £1 for every £2 above that, and it's gone completely at £125,140.
How this is calculated
The calculator takes off your pension first if it is paid through net pay or salary sacrifice, because both reduce the pay you're taxed on. It then applies the personal allowance and charges each slice of the rest at its Scottish rate. National Insurance is worked out on your gross pay (or on your pay after the sacrifice, if you use salary sacrifice) at 8% between £12,570 and £50,270 and 2% above. Student loan repayments are 6% of pay over your plan's threshold, and 9% over £21,000 for a postgraduate loan.
It works on a full year at the same salary. Your monthly payslip can differ by a few pounds because payroll rounds each period separately.
Worked example: £35,000 in Glasgow
Aileen earns £35,000 and pays nothing into a pension.
- Starter rate: £3,967 at 19% = £753.73
- Basic rate: £12,989 at 20% = £2,597.80
- Intermediate rate: £5,474 at 21% = £1,149.54
- Income tax: £4,501.07
- National Insurance: £22,430 at 8% = £1,794.40
That leaves £28,704.53 a year, or about £2,392 a month. Someone on the same salary in England pays £4,486 income tax, so Aileen pays about £15 a year more.
Who counts as a Scottish taxpayer
You pay Scottish income tax if your main home is in Scotland. If you have homes in both Scotland and elsewhere in the UK, it's the one you live in most of the time. HMRC tells your employer through your tax code, which starts with S. If you've moved and your code hasn't changed, update your address with HMRC.
Questions people ask
What are the Scottish income tax bands for 2026/27?
After the £12,570 personal allowance: 19% starter rate to £16,537, 20% basic rate to £29,526, 21% intermediate rate to £43,662, 42% higher rate to £75,000, 45% advanced rate to £125,140 and 48% top rate above that. These were set in the Scottish Budget on 13 January 2026.
Do I pay Scottish income tax if I work in England?
It depends on where you live, not where you work. If your main home is in Scotland you are a Scottish taxpayer, even if your employer is in Newcastle or London. Your tax code should start with S.
Is National Insurance different in Scotland?
No. National Insurance is a UK-wide tax, so you pay 8% on earnings between £12,570 and £50,270 and 2% above that, wherever you live.
Does Scottish income tax apply to savings and dividends?
No. Scottish rates only apply to earnings, pensions and other non-savings income. Interest and dividends are taxed using the UK rates and bands.
Why do Scottish higher earners pay 42% between £43,663 and £50,270?
The Scottish higher rate starts at £43,663, but the point where National Insurance drops from 8% to 2% is set UK-wide at £50,270. In that gap you pay 42% tax plus 8% NI, so 50p of each extra pound goes in deductions.
Sources
- Scottish Income Tax rates and bands 2026 to 2027 (Scottish Government)
- Income Tax in Scotland (GOV.UK)
- National Insurance rates and categories (GOV.UK)
- Repaying your student loan (GOV.UK)
- Rates and thresholds for employers 2026 to 2027 (GOV.UK)
Rates and review
Uses rates for the 2026/27 tax year. Figures last checked against the sources on 25 October 2026.
Written by author to be named. Reviewed by qualified reviewer to be named.
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