On a £60,000 salary, how much more Scottish income tax do I pay than someone in England in 2026/27?

Full answer

Both a Scottish and an English earner on £60,000 get the same UK-wide Personal Allowance of £12,570 (it only tapers above £100,000), leaving £47,430 of taxable income. The difference is entirely down to the bands and rates each government sets. In England, Wales and Northern Ireland, the calculation is straightforward: 20% on the basic-rate band from £12,570 to £50,270 (£37,700) gives £7,540, and 40% on the remaining £9,730 up to £60,000 gives £3,892. Total income tax is £11,432. In Scotland, income tax has six bands. The starter (19%), basic (20%) and intermediate (21%) rates apply across roughly £12,570 to £43,662, the higher rate is 42% from £31,092 to £62,430 of taxable income, the advanced rate is 45% from £62,430 to £125,140, and the top rate is 48%. On a £60,000 salary you pay the lower three rates on the first £31,092 above the allowance, then 42% on the income between about £43,662 and £60,000. That works out at roughly £13,380 in total. The result is that a Scottish taxpayer pays in the region of £1,950 more than an equivalent earner south of the border, driven by the 42% higher rate kicking in well before England's 40% band and by the extra penny on the intermediate rate. Wales sets the same rates as England for now (the Welsh Rates of Income Tax mirror the UK bands), and Northern Ireland follows the England/Wales/NI rates too, so only Scotland diverges. Note that National Insurance is the same UK-wide (8% then 2%), so it does not affect this comparison. Figures assume no pension contributions, salary sacrifice or other reliefs, which can reduce the bill in either nation.

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