Scotland Salary Calculator 2025/26

Scotland has had the power to set its own income tax rates since April 2017. Scottish taxpayers now have 7 tax bands compared to 4 in the rest of the UK. The rates are more progressive - lower earners pay slightly less, but higher earners pay more than their counterparts in England, Wales and Northern Ireland.

You pay Scottish income tax if Scotland is where you live (your "main place of residence"). This applies even if you work elsewhere in the UK. Your tax code will start with 'S' if you're a Scottish taxpayer. Check your payslip or P60 to confirm.

It depends on your salary. Below about £28,000, you may pay slightly less tax in Scotland due to the 19% starter rate. Above this, you'll generally pay more. At £50,000, a Scottish taxpayer pays around £1,500 more than someone in England. The difference increases with higher salaries.

No, National Insurance is the same across the whole UK - only income tax rates are different in Scotland. NI is a reserved matter controlled by Westminster, so Scottish and English taxpayers pay the same NI rates (8% main rate, 2% upper rate).

The Scottish top rate of tax is 48% on income over £125,140. This is 3% higher than the UK additional rate of 45%. Combined with the 2% upper NI rate, high earners in Scotland have an effective marginal rate of 50% on income above £125,140.