Work out your Scottish Income Tax for 2026/27, band by band, and see how much more or less you pay than someone on the same salary in England, Wales or Northern Ireland.
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Scottish Income Tax bands 2026/27
| Band | Rate | Taxable income above the Personal Allowance |
|---|---|---|
| Starter | 19% | First £3,967 |
| Basic | 20% | £3,968 to £16,956 |
| Intermediate | 21% | £16,957 to £31,092 |
| Higher | 42% | £31,093 to £62,430 |
| Advanced | 45% | £62,431 to £125,140 |
| Top | 48% | Over £125,140 |
The £12,570 Personal Allowance is the same as in the rest of the UK, and falls by £1 for every £2 earned over £100,000. National Insurance isn’t devolved, so it’s the same everywhere.
Scotland vs the rest of the UK
| Salary | Scotland | Rest of UK | Difference |
|---|---|---|---|
| £25,000 | £2,446 | £2,486 | £40 less |
| £30,000 | £3,451 | £3,486 | £35 less |
| £40,000 | £5,551 | £5,486 | £65 more |
| £50,000 | £8,982 | £7,486 | £1,496 more |
| £80,000 | £21,732 | £19,432 | £2,300 more |
Lower earners in Scotland pay slightly less, while people earning over roughly £33,000 pay more, mainly because the 42% higher rate starts at a lower salary (£43,663) than the 40% rate elsewhere (£50,271).
Frequently asked questions
Who pays Scottish Income Tax?
Anyone whose main home is in Scotland. Your tax code starts with S.
What are the Scottish tax rates for 2026/27?
19%, 20%, 21%, 42%, 45% and 48%, applied in bands above the £12,570 Personal Allowance.
Is National Insurance different in Scotland?
No. NI rates and thresholds are the same across the UK.
Does it apply to savings and dividends?
No. Scottish rates apply to earnings, pensions and rental income. Savings and dividend income use UK rates.
Sources
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