Scotland Take-Home Pay Calculator
Scottish income tax has six bands, not three. See exactly what you take home, and how much more or less that is than someone in England on the same salary.
More options — tax code, bonus, overtime, benefits
Your numbers at a glance
Scotland against England
What the difference actually costs you
Same salary, same National Insurance, same student loan. Only the income tax changes.
The crossover sits around £29,000
Below it, a Scottish taxpayer keeps a little more than someone in England, because of the 19% starter rate. Above it they keep less, and the gap opens sharply at £43,663 where Scotland’s 42% higher rate begins — nearly £7,000 earlier than England’s 40% band.
Breakdown
Where your money goes
Every line your payroll would deduct, in the order it is taken.
Income tax
How your Scottish tax is worked out
Your income is taxed in slices. Only the part inside each band is charged at that band’s rate.
Every period
Your pay, every way
Compare
Nearby salaries
What a raise would actually be worth after Scottish tax.
The rates
Scottish income tax bands 2026/27
Six bands set by the Scottish Parliament. The Personal Allowance is still set by Westminster and is the same across the UK.
| Band | Income | Rate | England equivalent |
|---|---|---|---|
| Personal Allowance | Up to £12,570 | 0% | 0% |
| Starter rate | £12,571 to £16,537 | 19% | 20% |
| Basic rate | £16,538 to £29,526 | 20% | 20% |
| Intermediate rate | £29,527 to £43,662 | 21% | 20% |
| Higher rate | £43,663 to £75,000 | 42% | 20% then 40% |
| Advanced rate | £75,001 to £125,140 | 45% | 40% |
| Top rate | Over £125,140 | 48% | 45% |
Three things Scotland does not change
What stays the same wherever you live
National Insurance
Set by Westminster. 8% between £12,570 and £50,270, then 2%. Identical in Scotland.
Personal Allowance
£12,570, and it tapers away above £100,000 exactly as it does in England.
Dividends and savings
Taxed at UK-wide rates. Scottish rates apply only to earned and pension income.
Student loans
Plan 4 is the Scottish plan
If you studied in Scotland your loan is almost certainly Plan 4, which has the highest threshold of any plan.
| Plan | Who it applies to | Threshold | Rate |
|---|---|---|---|
| Plan 4 | Studied in Scotland | £33,795 | 9% |
| Plan 1 | Started before Sept 2012, or Northern Ireland | £26,900 | 9% |
| Plan 2 | Sept 2012 to July 2023, England and Wales | £29,385 | 9% |
| Plan 5 | Started Aug 2023 or later, England | £25,000 | 9% |
| Postgraduate | Master’s or doctoral loan | £21,000 | 6% |
Plan 4 starts £6,895 later than Plan 5
On a £35,000 salary a Plan 4 borrower repays about £108 a year. Someone on Plan 5 earning the same repays roughly £900. Choose the right plan above or the figure will be badly wrong.
Tax codes
Your code should begin with S
HMRC decides you are a Scottish taxpayer by where you live, not where you work.
S1257L
The standard Scottish code. Same £12,570 allowance as 1257L, but Scottish bands applied to what is left.
SBR, SD0, SD1, SD2, SD3
Flat-rate codes for second jobs and pensions, charging 20%, 21%, 42%, 45% and 48% on everything.
Living in Scotland is what counts
Commute from Carlisle to Glasgow and you pay English rates. Live in Glasgow and work remotely for a London employer and you pay Scottish rates. If your code has no S and you live in Scotland, tell HMRC.
Questions
Common questions
Do I pay more tax in Scotland?
It depends on your salary. Below roughly £29,000 you pay slightly less than in England, thanks to the 19% starter rate. Above that you pay more, and the difference grows once you pass £43,663 where the 42% higher rate starts. Enter your own salary above and the comparison card shows the exact figure.
Is National Insurance different in Scotland?
No. National Insurance is set by the UK government and is identical everywhere: 8% on earnings between £12,570 and £50,270, and 2% above that.
What makes me a Scottish taxpayer?
Where your main home is for most of the tax year. Not your employer’s address and not where you work. If you move, tell HMRC so your tax code is updated.
Which student loan plan do I have?
If you studied in Scotland and borrowed from SAAS, it is Plan 4. Plan 4 has the highest threshold at £33,795, so a Scottish graduate repays less than an English one on the same salary.
Are Scottish rates applied to my savings and dividends?
No. Scottish rates apply only to earned income, pensions and rental profits. Savings interest and dividends are taxed at UK-wide rates wherever you live.
All figures use 2026/27 Scottish rates and are an estimate for guidance, not tax advice. Sources: HMRC rates and thresholds 2026 to 2027, Scottish Government income tax, Repaying your student loan. Last reviewed 16 September 2026.