Scottish income tax calculator
Scotland runs its own income tax bands, so the same salary is taxed differently north of the border. This shows your Scottish tax, your National Insurance and what actually reaches your account.
Where your money goes
| Band | On | Tax |
|---|---|---|
| Starter rate 19% | on £3,967 | £754 |
| Basic rate 20% | on £12,989 | £2,598 |
| Intermediate rate 21% | on £10,474 | £2,200 |
| National Insurance | 8% / 2% | £2,194 |
| Net pay | £32,255 |
How Scottish income tax works
Scotland has six income tax bands for 2026/27. The first £12,570 is your personal allowance and is tax-free, the same figure as the rest of the UK. Above that, the starter rate charges 19% up to £16,537, the basic rate 20% up to £29,526, and the intermediate rate 21% up to £43,662. Earnings then move into the higher rate at 42% up to £75,000, the advanced rate at 45% up to £125,140, and the top rate at 48% above that. Because the higher rate starts at £43,662 rather than £50,270, middle earners in Scotland cross into 42% sooner than the rest of the UK crosses into 40%.
National Insurance is not devolved. A Scottish taxpayer pays the same employee National Insurance as anyone else in the UK: 8% on earnings between £12,570 and £50,270, then 2% above. That is why the National Insurance figure above matches the England, Wales and Northern Ireland calculators.
Worked example
On a £40,000 salary, Scottish income tax works out at about £5,551. The same salary taxed under rest-of-UK rates would pay £5,486 in income tax, so a Scottish taxpayer pays roughly £65 more here. After National Insurance of £2,194, take-home is about £32,255 a year, or £620.28 a week.
Common questions
How is Scottish income tax different?
Scotland sets its own income tax bands and rates. For 2026/27 there are six bands: starter 19%, basic 20%, intermediate 21%, higher 42%, advanced 45% and top 48%. The rest of the UK uses three main rates of 20%, 40% and 45%. National Insurance is not devolved, so a Scottish taxpayer pays the same NI as everyone else.
How much income tax do I pay on £40,000 in Scotland?
A £40,000 salary in Scotland pays about £5,551 in income tax for 2026/27, which is around £65 more than the same salary in England. Take-home after National Insurance is about £2,688 a month.
Who counts as a Scottish taxpayer?
HMRC treats you as a Scottish taxpayer if your only or main home is in Scotland for most of the tax year. It is based on where you live, not where you work or where your employer is based. HMRC applies an S prefix to your tax code, for example S1257L.
Does Scotland tax savings and dividends differently?
No. Scottish rates apply to earnings, pensions and rental income. Savings interest and dividends are still taxed at the same rates across the whole UK, so this tool covers salary income.