Scottish Income Tax Calculator

Scotland operates a fully devolved income tax regime for non-savings, non-dividend income — meaning your employment, self-employment, pension and rental income are taxed using rates and thresholds set by the Scottish Parliament rather than Westminster. For 2025/26 there are six bands stacked on top of the UK-wide £12,570 Personal Allowance: Starter at 19% (£12,571–£15,397), Basic at 20% (up to £27,491), Intermediate at 21% (up to £43,662), Higher at 42% (up to £75,000), Advanced at 45% (up to £125,140) and Top at 48% above that. This calculator works out your Scottish income tax bill band by band, shows the marginal and effective rates, and compares the result against what you would have paid in England, Wales or Northern Ireland on the same gross income. The single biggest divergence kicks in at £43,663 — when the Scottish Higher 42% rate starts — versus £50,270 in the rest of the UK. That £6,607 window costs middle earners hundreds of pounds more each year. The £100,000 Personal Allowance taper applies UK-wide and creates a 67.5% effective marginal rate between £100,000 and £125,140 for Scottish taxpayers (60% for rUK). You are a Scottish taxpayer if your main residence was in Scotland for most of the tax year — HMRC then issues an S-prefix tax code such as S1257L. National Insurance, dividend tax and savings interest tax remain UK-wide and are not covered by Scottish rates. Self-employed sole traders and landlords also pay Scottish income tax through Self Assessment. This tool does not cover NI (use the National Insurance calculator), student loan deductions (Plan 4 in Scotland — see the Student Loan calculator), salary-sacrifice pension planning, or Marriage Allowance interaction. It also assumes a standard Personal Allowance; if your code is K-prefix, BR, NT or carries restriction notices the bill will differ. For PAYE employees wanting a full payslip simulation, use the Take-Home Pay calculator with Scotland selected.