Gross Salary
£0
Scottish Tax
£0
National Insurance
£0
Take Home (Year)
£0
Take Home (Month)
£0
Scottish Tax Breakdown
UK Tax (If Same Salary)
Difference (Scotland vs England)
£0
per year
Scottish Income Tax Rates & Bands 2025/26
Scottish Taxpayer? Your tax code will start with 'S' (e.g., S1257L). Check your payslip or P60 to confirm.
| Band | Taxable Income | Scottish Rate | UK Rate |
|---|---|---|---|
| Personal Allowance | £0 - £12,570 | 0% | 0% |
| Starter Rate | £12,571 - £14,876 | 19% | 20% |
| Basic Rate | £14,877 - £26,561 | 20% | 20% |
| Intermediate Rate | £26,562 - £43,662 | 21% | 20% |
| Higher Rate | £43,663 - £75,000 | 42% | 40% |
| Advanced Rate | £75,001 - £125,140 | 45% | 40% |
| Top Rate | Over £125,140 | 48% | 45% |
Note: The Personal Allowance reduces by £1 for every £2 earned over £100,000, reaching zero at £125,140.
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Scottish vs UK Tax Comparison
Who Pays More?
- Under ~£28,000: Scottish taxpayers pay slightly LESS (due to 19% Starter Rate)
- £28,000 - £43,662: Scottish taxpayers pay slightly MORE (21% Intermediate Rate)
- Over £43,662: Scottish taxpayers pay SIGNIFICANTLY MORE (42% vs 40% Higher Rate)
- Over £75,000: Scottish taxpayers pay EVEN MORE (45% Advanced Rate vs 40%)
- Over £125,140: Scottish taxpayers pay the most (48% Top Rate vs 45%)
Key Differences
| Salary | Scottish Tax | UK Tax | Difference |
|---|---|---|---|
| £25,000 | £2,323 | £2,486 | -£163 (Scotland saves) |
| £35,000 | £4,686 | £4,486 | +£200 (Scotland pays more) |
| £50,000 | £8,976 | £7,486 | +£1,490 (Scotland pays more) |
| £75,000 | £19,476 | £17,486 | +£1,990 (Scotland pays more) |
| £100,000 | £30,726 | £27,486 | +£3,240 (Scotland pays more) |
Frequently Asked Questions
What are the Scottish income tax rates for 2025/26?
Scotland has 6 tax bands: Starter 19% (£12,571-£14,876), Basic 20% (£14,877-£26,561), Intermediate 21% (£26,562-£43,662), Higher 42% (£43,663-£75,000), Advanced 45% (£75,001-£125,140), and Top 48% (over £125,140).
Do I pay Scottish or UK income tax?
You pay Scottish tax if Scotland is your main residence. Your tax code starts with 'S' if you're a Scottish taxpayer. Scottish rates only apply to earned income - dividends and savings are taxed at UK rates.
Is Scottish income tax higher than UK tax?
For most incomes above £28,000, yes. Higher earners pay significantly more. However, lower earners under £28,000 pay slightly less due to the 19% Starter Rate.
What does the 'S' in my tax code mean?
The 'S' prefix (e.g., S1257L) indicates you're a Scottish taxpayer. Your employer uses this to apply Scottish rates.
Do Scottish taxpayers pay different National Insurance?
No, NI rates are the same UK-wide. Scotland can only set different income tax rates, not NI. The Personal Allowance is also the same UK-wide.
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Last updated: January 2026 | Verified with latest UK rates
Expert Reviewed — This calculator is reviewed by our team of financial experts and updated regularly with the latest UK tax rates and regulations. Last verified: January 2026.
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