Scottish Income Tax Calculator 2025/26
Calculate your take-home pay under Scottish income tax rates. Scotland has different tax bands to the rest of the UK — use this calculator to see your exact deductions.
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Your Take-Home Pay
£27,290.28
Detailed Breakdown
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Scottish Income Tax Bands 2025/26
Scotland operates six income tax bands, compared to three in the rest of the UK. The Scottish Parliament has consistently raised rates for higher earners since gaining tax powers in 2016.
| Tax Band | Rate | Taxable Income |
|---|---|---|
| Personal Allowance | 0% | Up to £12,570 |
| Starter Rate | 19% | £12,571 to £15,397 |
| Basic Rate | 20% | £15,398 to £27,491 |
| Intermediate Rate | 21% | £27,492 to £43,662 |
| Higher Rate | 42% | £43,663 to £75,000 |
| Advanced Rate | 45% | £75,001 to £125,140 |
| Top Rate | 48% | Over £125,140 |
How Does Scottish Tax Compare to England?
For lower earners, the difference is minimal. Both Scotland and England share the same personal allowance (£12,570) and the same starter income (£12,571 to ~£15,400 in Scotland at 19%) means Scottish residents earning around £15,000 pay slightly less tax than their English counterparts.
However, from around £27,491 upwards, Scottish taxpayers generally pay more. The Scottish intermediate rate of 21% kicks in at £27,492, compared to the UK basic rate of 20% which applies all the way to £50,270. The Scottish higher rate of 42% (vs 40% in England) and the earlier advanced and top rates all mean higher earners in Scotland have lower take-home pay.
The Scottish Government argues this is balanced by higher public spending per head in Scotland, including free prescriptions, no tuition fees for Scottish students, and more generous social care provision.