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
| 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 rates from the rest of the UK, but National Insurance is the same.
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 income earned by Scottish taxpayers.
- Different tax bands from the rest of the UK.
- Personal Allowance remains the same as the UK.
- National Insurance is not devolved — same UK-wide rates.
- Your tax code should start with "S" if you are a Scottish taxpayer.
- Dividend and savings income is taxed under UK-wide rules.
This calculator applies all Scottish tax bands to your employment income.
Scottish Income Tax Examples
- Starter + Basic rates
- Income Tax: ~£1,580
- NI applies separately
- Starter + Basic + Intermediate
- Income Tax: ~£6,200
- NI applies separately
- Higher + Intermediate + Basic
- Income Tax: ~£22,000
- NI applies separately
Frequently Asked Questions
This Scotland Income Tax Calculator uses the official Scottish Government 2025–26 tax bands and rates for employment income, pensions and rental profits.