Scottish Income Tax 2026/27
Scotland has its own Income Tax rates set by the Scottish Parliament. Here's how they compare to the rest of the UK.
Scottish Income Tax Rates 2026/27
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | £0 - £12,570 | 0% |
| Starter | £12,571 - £14,876 | 19% |
| Basic | £14,877 - £26,561 | 20% |
| Intermediate | £26,562 - £43,662 | 21% |
| Higher | £43,663 - £75,000 | 42% |
| Advanced | £75,001 - £125,140 | 45% |
| Top | Over £125,140 | 48% |
Comparison: Scotland vs Rest of UK
| Salary | Scottish Tax | UK Tax | Difference |
|---|---|---|---|
| £30,000 | £3,833 | £3,486 | +£347 |
| £50,000 | £9,145 | £7,486 | +£1,659 |
| £75,000 | £19,657 | £15,432 | +£4,225 |
| £100,000 | £30,907 | £27,432 | +£3,475 |
Who Pays Scottish Tax?
You pay Scottish tax if you're a "Scottish taxpayer" - generally if Scotland is where you live.
Tax code will show S prefix (e.g., S1257L).
Related Calculators
- Scottish Tax Calculator - Calculate Scottish tax
- Take Home Pay Calculator - Full breakdown