Scotland Income Tax Calculator
Estimate your take-home pay after Scottish income tax and National Insurance for the 2025/26 tax year.
Estimates only — for guidance, not official financial advice.
Ready
| Breakdown | Annual (£) |
|---|---|
| Gross Salary | £0.00 |
| Pension | £0.00 |
| Income Tax | £0.00 |
| National Insurance | £0.00 |
| Net Income | £0.00 |
Scotland Income Tax Rates 2025–26
Explore more UK tax tools including Income Tax Calculator UK, VAT Calculator, Rental Income Tax Calculator and Capital Gains Tax Calculator.
| Tax Band | Income Range | Tax Rate |
|---|---|---|
| Personal Allowance | £0 – £12,570 | 0% |
| Starter Rate | £12,571 – £14,732 | 19% |
| Basic Rate | £14,733 – £25,688 | 20% |
| Intermediate Rate | £25,689 – £43,662 | 21% |
| Higher Rate | £43,663 – £125,140 | 42% |
| Top Rate | Over £125,140 | 47% |
Scotland uses different Income Tax bands from the rest of the UK. Official current rates are published by the Scottish Government.
How Scottish Income Tax Works
The Scottish Government sets its own Income Tax bands for non-savings, non-dividend income such as salaries, pensions and rental profits earned by Scottish taxpayers.
- Different tax bands from the rest of the UK.
- Personal Allowance remains the same as the UK.
- National Insurance is UK-wide with no Scottish variation.
- Your tax code should start with S if HMRC classifies you as a Scottish taxpayer.
- Dividend and savings income is taxed using UK-wide rules.
This calculator uses all current Scottish tax bands for accurate results.
Scottish Income Tax Examples
- Starter and Basic rates
- Estimated tax £1,580
- NI charged separately
- Starter, Basic and Intermediate
- Estimated tax £6,200
- NI charged separately
- Higher + Intermediate + Basic
- Estimated tax £22,000
- NI charged separately
Frequently Asked Questions
This Scotland Income Tax Calculator uses the latest Scottish Government 2025–26 tax bands and rates. View more tax tools using the TaxCalcUK Sitemap.