What are the Scottish income tax bands for 2026/27?

For 2026/27, the Scottish Government publishes these bands for non-savings, non-dividend income assuming the standard Personal Allowance: £12,571–£16,537 at 19%, £16,538–£29,526 at 20%, £29,527–£43,662 at 21%, £43,663–£75,000 at 42%, £75,001–£125,140 at 45%, and income above £125,140 at 48%.

What is the Starter Rate in Scotland?

For 2026/27 the Starter Rate of 19% applies to income between £12,571 and £16,537, assuming the standard Personal Allowance. It is slightly below the 20% basic rate that applies in the rest of the UK for this part of income.

What is the Intermediate Rate in Scotland?

For 2026/27 the Intermediate Rate of 21% applies to income between £29,527 and £43,662. This band has no equivalent in England, where comparable income remains within the 20% basic-rate band.

Do Scottish taxpayers pay more than English taxpayers?

It depends on income and reliefs. Scotland has a 19% starter rate, but its 21%, 42%, 45% and 48% bands begin at different points from the rest of the UK. Use this estimate for a comparison, then verify payroll-specific deductions and tax code with HMRC.

Is the personal allowance the same in Scotland?

Yes. The personal allowance of £12,570 is set by the UK government and applies equally across Scotland, England, Wales, and Northern Ireland. The personal allowance is tapered for incomes above £100,000, reducing by £1 for every £2 above that threshold, and disappears entirely at £125,140.

What is SRIT (Scottish Rate of Income Tax)?

SRIT stands for Scottish Rate of Income Tax. Since 2016, the Scottish Parliament has had the power to set income tax rates and bands for Scottish taxpayers on non-savings, non-dividend income. HMRC determines who is a Scottish taxpayer based on where their main home is. National Insurance is not devolved and remains the same across the UK.

How accurate is this Scotland tax calculator?

This calculator uses the published 2026/27 Scottish bands and standard UK National Insurance thresholds. It includes the Personal Allowance taper but does not cover marriage allowance, blind person's allowance, PAYE tax-code adjustments, multiple jobs, net-pay or relief-at-source pension arrangements, or other reliefs.

Scotland Income Tax Calculator 2026/27

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Scotland Income Tax Calculator · UKTax & Salary

Example result based on the prefilled values.

Calculation results
Result	Value
Net Annual	£27,462.03
Monthly	£2,288.50
Income Tax	£4,133.57
NI	£1,654.40
Effective Rate	16.54%

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Rates & sources2026/27

2026/27 Scottish rates and bands for non-savings, non-dividend income. National Insurance remains UK-wide.

Rates used for 2026/27
Band / figure	Rate
Starter (19%)	£12,571 – £16,537
Basic (20%)	£16,538 – £29,526
Intermediate (21%)	£29,527 – £43,662
Higher (42%)	£43,663 – £75,000

Source: Scottish Government — Scottish Income Tax rates and bands — source checked for 2026/27.

When to use this calculator

Before accepting a pay change, bonus, pension contribution, or salary-sacrifice option.
When you want to compare employed, self-employed, or dividend-based income scenarios.
When you need a simple take-home estimate before running payroll or filing returns.
When you are approaching the £100,000 income level and want to understand the personal allowance taper effect.
When you are planning a salary sacrifice arrangement and need to see the net pay impact before agreeing terms.

Worked example: £55,000 Scottish salary

Use these sample inputs as a quick scenario test, then change one variable at a time to compare outcomes.

Worked example: £55,000 Scottish salary
Input	Value
Gross salary	£55,000
Personal Allowance	£12,570
Starter (19%)	£754
Basic (20%)	£2,598
Intermediate (21%)	£2,969
Higher (42%)	£4,762
Total Scottish income tax	£11,082
Same in England (40% higher rate)	£9,432
Scottish premium	+£1,650

The 42% higher rate kicks in at £43,663 (not £50,270 like in the rest of the UK) — the main reason Scottish higher earners pay more.

How to read your results

Net Annual

Use this metric to compare scenarios side by side and understand how changes in the key inputs drive the final outcome. If the figure surprises you, isolate one variable at a time and rerun the calculation to identify which assumption is responsible.

Monthly

Income Tax

Review this figure alongside your gross income so you can understand the true cost of deductions and plan around any thresholds before the tax year closes. If the figure looks higher than expected, check whether any pension or gift-aid contributions could reduce your taxable income.

NI

Effective Rate

The effective rate lets you compare options on a true like-for-like basis rather than being misled by different compounding periods or fee structures. Use it to cut through headline marketing rates when shortlisting providers or products.

Method & assumptionsAuthoritative sources

This calculator applies Scottish Parliament income tax rates and bands as set for the current tax year, using the thresholds published by HMRC and the Scottish Government. It covers the starter, basic, intermediate, higher, advanced, and top rate bands, and deducts the standard personal allowance before applying each band in sequence.

The calculation covers employment and self-employment income only. Savings income and dividend income are excluded, as these remain subject to UK-wide rates regardless of Scottish residency. National Insurance is calculated on UK-wide Class 1 rates and is shown separately. The calculator assumes a single source of income with pension contributions entered as a percentage of salary reduce taxable pay before the bands are applied, gift aid, marriage allowance, or other reliefs that could alter your actual tax code. Figures are estimates — your payslip may differ.

Common mistakes

!Entering gross income when you really want take-home pay, or vice versa.
!Ignoring pension contributions, deductions, or local tax rules that change the result.
!Comparing monthly and annual figures without standardising them first.
!Overlooking the National Insurance threshold changes that apply mid-year when rates or bands are adjusted in a Budget.
!Assuming a salary sacrifice benefit reduces take-home pay by the full gross amount, rather than only the after-tax cost.

What to do next

Check the same scenario with related pay or deduction calculators to see the full picture.
Keep a copy of the assumptions you used so you can compare next tax year or pay period accurately.
Read the related guides below if you are choosing between multiple income or deduction options.
If you are self-employed, run the self-employment tax calculator alongside this result to compare the net position against employed income.
Check whether increasing your pension contribution by even one or two percent changes the take-home significantly — use the pension calculator next.

Go deeper — 1 guide reference this calculator

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Scotland Income Tax 2026/27: Six-Band Guide + Rates vs England
Scottish Income Tax for 2026/27 — all six bands from 19% starter to 48% top rate, who qualifies as a Scottish taxpayer, and how the gap vs England grows with income.

Frequently asked

Scotland has its own income tax rates and bands, set by the Scottish Parliament under Scottish Rate of Income Tax (SRIT) powers. While National Insurance and the personal allowance remain UK-wide, Scottish taxpayers pay different rates on non-savings, non-dividend income. Scotland currently has 6 tax bands compared to 3 in England, Wales and Northern Ireland, and higher earners generally pay more tax in Scotland.

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Scotland Income Tax Calculator