This Scottish tax calculator shows your take-home pay as a Scottish taxpayer for 2026/27, using all six Scottish income tax bands. It includes National Insurance, workplace pension and student loan repayments, and compares your income tax with what you would pay elsewhere in the UK.
Scottish income tax bands 2026/27
| Band | Income | Rate |
|---|---|---|
| Personal allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 – £16,537 | 19% |
| Basic rate | £16,538 – £29,526 | 20% |
| Intermediate rate | £29,527 – £43,662 | 21% |
| Higher rate | £43,663 – £75,000 | 42% |
| Advanced rate | £75,001 – £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
These bands assume the standard personal allowance. National Insurance is set by the UK government and is the same in Scotland: 8% on earnings between £12,570 and £50,270, and 2% above that.
Who pays Scottish income tax?
You are a Scottish taxpayer if your main home is in Scotland, whatever country you work in. Your tax code will start with S, such as S1257L. Scottish rates apply to earnings, pensions and rental income, but savings and dividend income are taxed at UK rates.
Worked example
On a £40,000 salary with no pension or student loan, a Scottish taxpayer pays £5,551 in income tax and £2,194.40 in National Insurance, leaving about £2,687.88 a month. That is about £65 more income tax a year than someone on the same salary in England.
Student loan thresholds 2026/27
Plan 1: £26,900; Plan 2: £29,385; Plan 4 (most Scottish graduates): £33,795; Plan 5: £25,000; repaid at 9% above the threshold. Postgraduate Loans are repaid at 6% above £21,000.
Frequently asked questions
What are the Scottish tax bands for 2026/27?
After the £12,570 personal allowance: 19% starter rate to £16,537, 20% basic rate to £29,526, 21% intermediate rate to £43,662, 42% higher rate to £75,000, 45% advanced rate to £125,140 and 48% top rate above that.
Do I pay more tax in Scotland than in England?
People earning under about £33,500 pay slightly less income tax in Scotland, up to about £40 a year. Above that, Scottish taxpayers pay more, and the gap grows at higher incomes.
Is National Insurance different in Scotland?
No. National Insurance rates and thresholds are the same across the UK.
What student loan plan do Scottish graduates have?
Most students from Scotland who took out a loan with the Student Awards Agency Scotland are on Plan 4, with a 2026/27 threshold of £33,795.
Why does my tax code start with S?
The S prefix tells your employer to deduct tax at Scottish rates because HMRC records your main home as being in Scotland.
Related calculators
- UK Take-Home Pay Calculator
- UK Student Loan Repayment Calculator
- Pension Calculator
- Budget Calculator
Sources
Last reviewed: October 2026 against official government sources. This calculator gives estimates for education only and is not tax advice.