2026/27 tax year (6 April 2026 to 5 April 2027).
Take-home pay compared
| Salary | England, Wales, NI | Scotland | Difference for Scotland |
|---|---|---|---|
| £15,000 | £14,320 | £14,344 | +£24 |
| £20,000 | £17,920 | £17,959 | +£40 |
| £25,000 | £21,520 | £21,559 | +£40 |
| £30,000 | £25,120 | £25,155 | +£35 |
| £35,000 | £28,720 | £28,705 | −£15 |
| £40,000 | £32,320 | £32,255 | −£65 |
| £50,000 | £39,520 | £38,024 | −£1,496 |
| £60,000 | £45,357 | £43,607 | −£1,750 |
| £80,000 | £56,957 | £54,657 | −£2,300 |
| £100,000 | £68,557 | £65,257 | −£3,300 |
No pension or student loan. Scottish taxpayers earning up to about £33,500 pay slightly less, at most £40 a year, thanks to the 19% starter rate. Above that, the 21% intermediate rate and the 42% higher rate, which starts at £43,663 instead of £50,271, mean Scotland pays more.
The Scottish bands for 2026/27
| Band | Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter | £12,571 to £16,537 | 19% |
| Basic | £16,538 to £29,526 | 20% |
| Intermediate | £29,527 to £43,662 | 21% |
| Higher | £43,663 to £75,000 | 42% |
| Advanced | £75,001 to £125,140 | 45% |
| Top | Over £125,140 | 48% |
Who counts as a Scottish taxpayer?
It depends on where you live, not where you work. If your main home is in Scotland, you pay Scottish Income Tax, even if you work in England. HMRC shows this with an "S" at the start of your tax code, such as S1257L.
A quirk at £50,270
National Insurance drops from 8% to 2% at £50,270 across the UK, but Scotland's 42% rate starts earlier at £43,663. So Scottish earners between those two figures pay 42% tax plus 8% NI: half of every extra pound.
Sources: Scottish Government, GOV.UK rates and thresholds 2026 to 2027.