Scottish Income Tax Calculator 2026/27
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.
Enter Your Details
Your Take-Home Pay
£27,462.03
Where your salary goes
of £35,000.00 gross- Take-home pay£27,462.0378.5%
- Income tax£4,133.5711.8%
- National Insurance£1,654.404.7%
- Pension£1,750.005.0%
Detailed Breakdown
Cost to your employer
- Gross salary
- £35,000.00
- Employer's National Insurance
- £4,237.50
- Employer pension contribution
- £1,050.00
- Total employment cost
- £40,287.50
What your employer pays out in total. Ignores the Employment Allowance, which most employers with more than one employee can set against their NI bill.
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Scottish Income Tax Bands 2026/27
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 £16,537 |
| Basic Rate | 20% | £16,538 to £29,526 |
| Intermediate Rate | 21% | £29,527 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 Scotland's 19% starter rate — which for 2026/27 runs from £12,571 to £16,537 — means Scottish residents earning around £16,000 pay slightly less tax than their English counterparts.
However, from around £33,500 upwards, Scottish taxpayers generally pay more. The Scottish intermediate rate of 21% kicks in at £29,527, 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.