Scotland Tax Calculator 2026/27
Work out your take-home pay in Scotland after Scottish income tax and National Insurance.
£28,673 / year take-home
Calculate your Scottish take-home pay
| Scottish income tax | - |
|---|---|
| National Insurance | - |
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Scottish income tax bands (2026/27)
| Starter Rate (19%) | £12,570 to £15,397 |
|---|---|
| Basic Rate (20%) | £15,397 to £27,491 |
| Intermediate Rate (21%) | £27,491 to £43,662 |
| Higher Rate (42%) | £43,662 to £75,000 |
| Advanced Rate (45%) | £75,000 to £125,140 |
| Top Rate (48%) | £125,140 and above |
National Insurance is the same across the UK. The personal allowance (£12,570) is tapered away above £100,000, exactly as in England, Wales and Northern Ireland.
How Scottish income tax works
Scotland sets its own income-tax bands through the Scottish Parliament, so take-home pay differs from the rest of the UK at most salary levels. There are six bands rather than three: a 19% Starter rate, 20% Basic, 21% Intermediate, 42% Higher, 45% Advanced and 48% Top rate. Lower earners pay slightly less than in England and Wales, while higher earners pay more. National Insurance is reserved to Westminster, so it is identical UK-wide. These 2026/27 figures are unchanged from 2025/26.
Scotland salary after tax pages
Pre-calculated take-home pay for common Scottish salaries:
- £20,000 after tax£17,948 take-home
- £25,000 after tax£21,548 take-home
- £30,000 after tax£25,123 take-home
- £35,000 after tax£28,673 take-home
- £40,000 after tax£32,223 take-home
- £45,000 after tax£35,492 take-home
- £50,000 after tax£37,992 take-home
- £55,000 after tax£40,776 take-home
- £60,000 after tax£43,576 take-home
- £65,000 after tax£46,375 take-home
- £70,000 after tax£49,176 take-home
- £75,000 after tax£51,976 take-home
- £80,000 after tax£54,626 take-home
- £85,000 after tax£57,275 take-home
- £90,000 after tax£59,926 take-home
- £95,000 after tax£62,576 take-home
- £100,000 after tax£65,225 take-home
- £105,000 after tax£67,876 take-home
- £110,000 after tax£70,526 take-home
- £115,000 after tax£73,175 take-home
- £120,000 after tax£75,826 take-home
- £125,000 after tax£78,476 take-home
- £130,000 after tax£80,980 take-home
- £135,000 after tax£83,480 take-home
- £140,000 after tax£85,980 take-home
- £145,000 after tax£88,480 take-home
- £150,000 after tax£90,980 take-home
Comparing with the rest of the UK?
See the rest-of-UK salary after tax pages or the main UK tax calculator to compare Scottish and rUK take-home side by side.