UK tax · Scotland
Scottish Income Tax calculator.
Six Scottish bands from 19% to 48%, set against the rest of the UK on the same income.
Inputs
Scotland vs rest of UK
Enter your figures.
What are the Scottish Income Tax bands for 2026-27?
Scotland sets its own rates and bands for non-savings, non-dividend income. For 2026-27, with a standard Personal Allowance of £12,570, GOV.UK lists: starter 19% to £16,537, basic 20% to £29,526, intermediate 21% to £43,662, higher 42% to £75,000, advanced 45% to £125,140 and top 48% above. The rest of the UK has 20% to £50,270, 40% to £125,140 and 45% above. The Personal Allowance is the same and tapers above £100,000 in the same way, and National Insurance is not devolved.
Worked example. On £45,000 Scottish tax is £6,882.05 and rest-of-UK tax is £6,486, so a Scottish taxpayer pays £396.05 more. At lower incomes, up to about £33,400, Scotland charges slightly less.
Frequently asked questions
What are the Scottish Income Tax rates for 2026-27?
Starter 19%, basic 20%, intermediate 21%, higher 42%, advanced 45% and top 48%, on income after the £12,570 allowance.
Do Scottish taxpayers pay more tax?
It depends on income. Lower earners generally pay slightly less and middle and higher earners pay more than the rest of the UK. Use the calculator for your own figure.
Is National Insurance different in Scotland?
No. National Insurance is UK-wide and the same everywhere.
Do Scottish rates apply to dividends and savings?
No. The Scottish bands apply to earnings, pensions and property income, not to savings or dividends. This tool covers earnings only.
Sources
Checked
- GOV.UK: Income Tax in Scotland
- GOV.UK: Income Tax rates and Personal Allowances
- GOV.UK: Rates and thresholds for employers 2026 to 2027
Figures are for the 2026-27 tax year. Runs entirely in your browser. Nothing you type is sent or stored.
Scope
A planning estimate using standard rates, not tax advice or an HMRC calculation. Your own position may differ. Check GOV.UK, your HMRC account or a qualified adviser before acting.