The bands for 2026/27
Both systems share the £12,570 personal allowance. Bands apply to income above it.
| Scotland | Rate | Rest of UK | Rate |
|---|---|---|---|
| Starter rate to £16,537 | 19% | Basic rate to £50,270 | 20% |
| Basic rate to £29,526 | 20% | Higher rate to £125,140 | 40% |
| Intermediate rate to £43,662 | 21% | Additional rate | 45% |
| Higher rate to £75,000 | 42% | ||
| Advanced rate to £125,140 | 45% | ||
| Top rate | 48% |
Take-home pay compared
Employee with a standard tax code, no pension or student loan:
| Salary | England, Wales, NI | Scotland | Difference |
|---|---|---|---|
| £20,000 | £17,920 | £17,959 | +£40 |
| £30,000 | £25,120 | £25,155 | +£35 |
| £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 |
| £150,000 | £91,286 | £85,355 | -£5,931 |
Where the crossover is
Below about £33,500 a Scottish taxpayer takes home slightly more, thanks to the 19% starter rate. Above that, Scotland costs more, and the gap widens quickly once the 42% higher rate starts.
The sharpest difference is between £43,662 and £50,270: Scottish income tax is 42% while National Insurance is still 8%, a 50% marginal rate. In the rest of the UK it is 28% in that range.
What stays the same
National Insurance, the personal allowance, tax on savings and dividends, and student loan rules are set for the whole UK. You are a Scottish taxpayer if your main home is in Scotland, wherever your employer is based; your tax code then starts with S.