Pay & tax
Scotland salary calculator
Enter your salary, tax code and any bonus or pension details to see your Scotland take-home pay per day, week, month and year.
How it works
Scotland sets its own Income Tax bands, separate from the rest of the UK, with six bands instead of three — starter, basic, intermediate, higher, advanced and top rate, currently running from 19% up to 48%. The tax-free Personal Allowance is the same as the rest of the UK, but Scotland’s higher rates start at a lower income and the 48% top rate is higher than the rest of the UK’s 45% additional rate. National Insurance, student loan repayment and pension rules are UK-wide and unaffected by where in the UK you live.
Frequently asked questions
Why does Scotland have different tax bands?
The Scottish Parliament has the power to set its own Income Tax bands and rates, separate from the rest of the UK, and has used it to create six bands instead of three, with higher rates than the rest of the UK for many income levels.
Do I pay more tax in Scotland?
For many income levels above the starter and basic bands, yes — Scotland’s intermediate, higher, advanced and top rates generally apply from lower thresholds and reach a higher top rate (48% vs 45%) than the rest of the UK. At the lowest incomes, Scotland’s 19% starter rate can mean slightly less tax than the rest of the UK’s 20% basic rate.
Is National Insurance different in Scotland?
No. National Insurance, student loan repayment thresholds (including the separate Plan 4 for Scotland-domiciled students) and pension rules are set UK-wide and apply the same way in Scotland as elsewhere.
How accurate is this for Scotland specifically?
It uses Scotland’s published six-band Income Tax rates for the current tax year, alongside UK-wide National Insurance and student loan rules. See the main UK take-home pay calculator for the full method.
Method: published UK 2026/27 tax year rates. This is an estimate, not tax advice. How our calculators work.