Answers · UK 2025/26

Do I take home less in Scotland than in England on the same salary?

Often yes above about GBP 28,000, because Scotland has more bands and higher upper rates (42%, 45%, 48%) than rUK's 40%/45%. On GBP 60,000 a Scottish taxpayer pays roughly GBP 14,158 Income Tax versus GBP 11,432 in England - about GBP 2,700 more - though lower earners can pay slightly less in Scotland.

Last updated: 10 June 2026Last reviewed: 10 June 2026How we verify

Full answer

Income Tax on earnings is devolved in Scotland, so a Scottish taxpayer (code prefix S) uses Scottish bands while England, Wales and Northern Ireland use the rUK bands. National Insurance is identical UK-wide. For 2026/27 Scotland has starter 19%, basic 20%, intermediate 21%, higher 42%, advanced 45% and top 48%; rUK has basic 20%, higher 40% and additional 45%, with the higher-rate threshold at GBP 50,270. The Personal Allowance (GBP 12,570) is the same. Worked example on GBP 60,000: in England, taxable income is GBP 47,430 - GBP 37,700 at 20% (GBP 7,540) plus GBP 9,730 at 40% (GBP 3,892) = GBP 11,432 Income Tax. In Scotland the same income passes through more bands and hits the 42% higher rate from a lower point, producing roughly GBP 14,158 - about GBP 2,700 more tax, so noticeably less take-home. At lower incomes the starter rate of 19% means a Scottish taxpayer on, say, GBP 20,000 pays marginally less than in rUK. The crossover sits a little above GBP 28,000, after which Scots generally pay more. NI is the same either way (8% between GBP 12,570 and GBP 50,270, then 2%). Your code's S prefix confirms Scottish rates apply, based on where you live, not where your employer is. Compare both with the Take-Home Pay and Scottish Income Tax calculators, and see official rates at gov.uk/scottish-income-tax.