Scottish Income Tax Calculator (2026/27).

Scotland has six bands of income tax on non-savings, non-dividend income: the starter rate of 19% up to £14,876, the basic rate of 20% up to £26,561, the intermediate rate of 21% up to £43,662, the higher rate of 42% up to £75,000, the advanced rate of 45% up to £125,140 and the top rate of 48% above that. The UK-wide £12,570 personal allowance still applies before the starter rate begins.

Scottish income tax is based on where your main home is, not where your employer is based. If your main residence is in Scotland for most of the tax year you are a Scottish taxpayer (HMRC tax code prefix "S") and pay Scottish rates on all employment, self-employment and rental income, regardless of where the work is physically carried out.

Scots start paying marginally more than rUK earners at about £27,850. The crossover is driven by the 21% intermediate rate kicking in at £26,561 in Scotland, while in England, Wales and Northern Ireland the 20% basic rate continues all the way to £50,270. Below the crossover, the Scottish starter rate of 19% means lower earners pay slightly less than they would in rUK.

Yes. The personal allowance is set by Westminster and applies UK-wide, including in Scotland. It tapers by £1 for every £2 of income above £100,000 and disappears entirely at £125,140, so high earners eventually lose it regardless of region.

No — National Insurance is reserved to Westminster and the rates and thresholds are identical across the UK. Only income tax on non-savings, non-dividend income differs in Scotland. Dividends and savings income are also taxed at UK-wide rates.