Skip to content
Tax CalculatorUK
Calculate

Scottish Tax Calculator 2026/27

Scotland sets its own Income Tax rates and bands on earnings. There are six bands from 19% to 48%. National Insurance, the Personal Allowance and student loan rules are still UK-wide.

Tax year 2026/27 · Estimates, not personal tax advice

£
Pay frequency

Your results

Enter your salary to see take-home pay by year, month, week, day and hour.

Using 2026/27 rates (6 April 2026 to 5 April 2027). Nothing you enter is stored or sent anywhere.

Rates and rules used

Tax year 2026/27

Default year 2026/27 (6 April to 5 April). 2025/26 and 2024/25 figures are kept for comparison where the calculator offers a year choice.

Independent site, not affiliated with HMRC. Always check GOV.UK for the latest figures.

How this calculation works

  1. 01Start with your gross income and convert it to an annual figure.
  2. 02Take off salary sacrifice and net pay pension contributions.
  3. 03Apply your Personal Allowance, tapered above £100,000 or set by your tax code.
  4. 04Calculate Income Tax band by band using rates for your region.
  5. 05Calculate employee National Insurance on earnings after salary sacrifice.
  6. 06Deduct relief at source pension contributions at 80% of the gross amount.
  7. 07Apply student and postgraduate loan repayments above each threshold.
  8. 08Subtract everything to reach estimated net pay, then split it by period.

Real payroll can differ because tax and NI are worked out per pay period, and your tax code may include adjustments HMRC hasn't told you about. See our methodology.

How the Scottish bands work

The Personal Allowance is the same £12,570. Above it come the starter (19%), basic (20%) and intermediate (21%) rates, then higher at 42% from £43,663, advanced at 45% from £75,001 and top at 48% above £125,140.

Dividends and savings are still taxed at UK rates, even for Scottish taxpayers.

The NI mismatch

The Scottish higher rate starts at £43,663, but the NI upper earnings limit is £50,270. Between those two figures, a Scottish taxpayer pays 42% Income Tax plus 8% NI, a combined 50% marginal rate on salary.

Understanding your scotland tax calculator result

The calculation applies Scottish rates to employment and pension income while keeping UK-wide rules for National Insurance. The result can therefore differ from an English calculation even when gross salary is identical.

Checking an S tax code

Scenario: Choose Scotland and enter the annual pay and deductions from your payslip. Use the advanced tax-code field if an S-prefixed code is shown.

How to use the result: Compare the Income Tax result with the same income under England to see the regional difference. NI should not change simply because Scotland is selected.

Details to check before relying on the estimate

  • Scottish rates apply to earnings and pension income, not dividends or savings.
  • Your main home usually determines taxpayer status.
  • Check official guidance if you moved between UK nations during the year.

Putting the estimate into perspective

For a cross-border job comparison, keep salary and deductions unchanged while comparing regions. Then assess travel, housing and other employment costs separately.

Frequently asked questions

Do Scottish taxpayers pay more tax?

Below about £32,000 they pay slightly less than the rest of the UK. Above that they pay more, and the gap grows with income.

Check it on GOV.UK: Scottish Income Tax (opens GOV.UK in a new tab)

How do I know if I'm a Scottish taxpayer?

Your tax code starts with S. It's based on where you live, not where your employer is.

Check it on GOV.UK: Scottish Income Tax (opens GOV.UK in a new tab)

Does the Scottish calculator change National Insurance?

No. National Insurance is UK-wide. Only Income Tax on earnings and other non-savings, non-dividend income uses the Scottish rates and bands.

Check it on GOV.UK: Scottish Income Tax (opens GOV.UK in a new tab) · National Insurance rates and category letters (opens GOV.UK in a new tab)

Do Scottish rates apply to dividends and savings interest?

Scottish rates apply to earnings, but dividends and savings interest are taxed using UK-wide rates. This calculator focuses on earnings; use the dividend calculator for investment income.

Check it on GOV.UK: Scottish Income Tax (opens GOV.UK in a new tab) · Tax on dividends (opens GOV.UK in a new tab)

Related calculators

Related guides

  • UK Income Tax Bands 2026/27 — The 2026/27 Income Tax bands for England, Wales, Northern Ireland and Scotland, with worked examples showing how band-by-band tax is calculated.
  • Tax Codes Explained — What your tax code means, from 1257L to K codes, BR, D0, NT and emergency codes, and what to do if yours looks wrong.