Scottish tax calculator
Scotland sets its own income tax on earnings, six bands against the rest of the UK's three, starting lower (19%) and ending higher (48%). Below about £33,500 a Scottish taxpayer pays slightly less than in England; above it, progressively more.
Scottish take-home on £40,000
£32,254.53 a year
£2,687.88 a month, £65.07 less than the same salary in England.
Your Scottish bands
| Starter rate (19%) | on £3,967.00 | £753.73 |
| Basic rate (20%) | on £12,989.00 | £2,597.80 |
| Intermediate rate (21%) | on £10,474.00 | £2,199.54 |
| Total income tax | £5,551.07 | |
National Insurance (£2,194.40) is identical across the UK, it was never devolved.
The six bands for 2026/27
| Band | Taxable income | Rate |
|---|---|---|
| Starter rate | First £3,967 | 19% |
| Basic rate | To £16,956 | 20% |
| Intermediate rate | To £31,092 | 21% |
| Higher rate | To £62,430 | 42% |
| Advanced rate | To £125,140 | 45% |
| Top rate | Above £125,140 | 48% |
Taxable income = income above the £12,570 personal allowance, which is set UK-wide and tapers above £100,000 exactly as in England.
The 50%+ zone nobody warns you about
Scottish higher rate (42%) starts at £43,662 of income, but National Insurance stays at its full 8% up to the UK-wide £50,270. In that overlap a Scottish earner keeps exactly half of each extra pound, a 50% marginal rate at a point where an English earner pays 28%. Our engine verifies this band in its test suite rather than assuming it.
Who counts as a Scottish taxpayer
It follows your main home, not your employer, working in Manchester from a flat in Glasgow makes you a Scottish taxpayer. Your tax code carries an S prefix (S1257L); check yours in the tax code checker.
2026/27 bands, checked 2026-08-28 against gov.scot. Method on the about page.