Scottish Income Tax Calculator
Estimate what a Scottish employee keeps after Scottish income tax, UK National Insurance and optional student-loan PAYE for 6 April 2026 to 5 April 2027. This is not a renamed copy of the England, Wales and Northern Ireland take-home calculator — the income-tax table is a different statute.
Why this is its own page
The user job is “what do I take home if I pay Scottish income tax?” Removing Scotland from the question changes the tax. The UK take-home calculator applies the England, Wales and Northern Ireland 20% / 40% / 45% table and says so. National Insurance does not justify a second page — it is the same Class 1 schedule — but the six Scottish bands do. A city name pasted onto the rUK page would be a doorway. This page is not that.
2026/27 rates this page uses
Tax year 6 April 2026 to 5 April 2027. Bands below are the gross-income ranges published for someone with the full £12,570 personal allowance. The calculator applies those same slice widths to taxable income after the allowance, including when the allowance tapers.
Personal allowance
£12,570. Reduced by £1 for every £2 of income above £100,000. Zero from £125,140.
Scottish income tax — non-savings, non-dividend income
Starter 19% from £12,571 to £16,537
Basic 20% from £16,538 to £29,526
Intermediate 21% from £29,527 to £43,662
Higher 42% from £43,663 to £75,000
Advanced 45% from £75,001 to £125,140
Top 48% above £125,140
Employee Class 1 NI (category A) — same in every UK nation
0% up to £12,570 · 8% from £12,570 to £50,270 · 2% above £50,270
Optional student loan
Plan 4 is the usual Scottish undergraduate plan: 9% of monthly pay above £2,816, rounded down to the nearest pound.
Plan 1 £2,241 · Plan 2 £2,448 · Plan 5 £2,083 · postgraduate £1,750 at 6%.
Sources: GOV.UK — Income Tax in Scotland, mygov.scot current rates, and GOV.UK employer rates 2026 to 2027. Re-check those pages before you rely on a figure. Revenue Scotland does not collect this tax — Scottish income tax is collected by HMRC.
By Suhaib Hassan · Bands verified 23 Sep 2026 against GOV.UK and mygov.scot · Method v1.0-SCOT-TAKEHOME · How CalculatePilot verifies formulas
Worked examples (pre-computed)
No pension and no student loan, so the only difference versus England, Wales and Northern Ireland is income tax. National Insurance is identical. Figures use the same slices as the calculator.
1. £20,000 — Scotland pays less
Taxable £7,430. Starter £3,967 × 19% = £753.73. Basic £3,463 × 20% = £692.60. Scottish tax £1,446.33.
Rest of UK: £7,430 × 20% = £1,486.00. Scotland pays £39.67 less.
NI 8% × £7,430 = £594.40.
Scottish take-home £17,959.27 a year / £1,496.61 a month.
2. £35,000 — Scotland pays slightly more
Taxable £22,430. Starter £753.73 + basic £2,597.80 + intermediate £5,474 × 21% = £1,149.54. Scottish tax £4,501.07.
Rest of UK: £4,486.00. Scotland pays £15.07 more.
NI £1,794.40.
Scottish take-home £28,704.53 a year / £2,392.04 a month.
3. £60,000 — the higher-rate gap is large
Taxable £47,430. Starter, basic and intermediate £6,320.09 + higher £16,338 × 42% = £6,861.96. Scottish tax £13,182.05.
Rest of UK: £11,432.00. Scotland pays £1,750.05 more.
NI: 8% × £37,700 + 2% × £9,730 = £3,210.60.
Scottish take-home £43,607.35 a year / £3,633.95 a month.
Scottish income tax at common salaries
No pension and no student loan. The difference column is income tax only — National Insurance is the same UK Class 1 schedule. Take-home is salary minus Scottish income tax minus NI. These rows use the same slices as the calculator.
| Salary | Scottish tax | rUK tax | Scotland vs rUK | NI | Take-home / year | Take-home / month |
|---|---|---|---|---|---|---|
| £20,000 | £1,446.33 | £1,486 | £39.67 less | £594.40 | £17,959.27 | £1,496.61 |
| £25,000 | £2,446.33 | £2,486 | £39.67 less | £994.40 | £21,559.27 | £1,796.61 |
| £30,000 | £3,451.07 | £3,486 | £34.93 less | £1,394.40 | £25,154.53 | £2,096.21 |
| £35,000 | £4,501.07 | £4,486 | £15.07 more | £1,794.40 | £28,704.53 | £2,392.04 |
| £45,000 | £6,882.05 | £6,486 | £396.05 more | £2,594.40 | £35,523.55 | £2,960.30 |
| £60,000 | £13,182.05 | £11,432 | £1,750.05 more | £3,210.60 | £43,607.35 | £3,633.95 |
| £80,000 | £21,732.05 | £19,432 | £2,300.05 more | £3,610.60 | £54,657.35 | £4,554.78 |
| £100,000 | £30,732.05 | £27,432 | £3,300.05 more | £4,010.60 | £65,257.35 | £5,438.11 |
At £20,000 Scotland pays £39.67 less income tax. At £35,000 it pays £15.07 more. At £60,000 it pays £1,750.05 more. Dividends, savings interest and Class 4 NI are not in this table.
What this figure does not include
- England, Wales or Northern Ireland income tax. Use the UK take-home pay calculator.
- Dividends and savings interest. Scottish taxpayers pay the same UK rates on those. They are not forced through the starter-to-top table.
- Self-employed Class 4 National Insurance. This is an employed salary on PAYE.
- Tax codes other than a full personal allowance. Marriage allowance and Blind Person’s Allowance are not invented.
- High Income Child Benefit Charge, net-pay pensions, benefits in kind. Each changes the answer.
- LBTT on a house purchase. That is a different tax. The Scotland LBTT calculator does not belong inside a payslip.
Frequently asked questions
Is Scottish income tax the same as the rest of the UK?
No. Six bands from 19% to 48%, against three bands of 20%, 40% and 45% in England, Wales and Northern Ireland.
Does National Insurance change in Scotland?
No. Employee Class 1 NI is a UK rate. Only the income-tax line changes.
Which student loan plan should a Scottish employee pick?
Plan 4 is the usual Scottish undergraduate plan. The threshold is still a UK PAYE figure. Check your Student Finance account.
Who pays less tax, Scotland or the rest of the UK?
At £20,000 Scotland pays £39.67 less income tax. At £35,000 Scotland pays £15.07 more. At £60,000 Scotland pays £1,750.05 more. Those three cases are worked above with no pension and no student loan.
Is this exactly what PAYE will take this month?
No. Annualised bands, not a cumulative payroll run.
Next calculation
Estimate only. Scottish PAYE take-home · method v1.0-SCOT-TAKEHOME · last verified 23 Sep 2026 · GOV.UK Scottish Income Tax · sources and verification · who builds CalculatePilot · Embed this calculator