Scottish Tax Calculator
See your take-home pay using Scotland's Income Tax bands for 2026/27, and compare it directly with what you'd pay under rest-of-UK rates.
Your results
That's £120 less per year than you'd take home under rest-of-UK rates on the same salary.
| Figure | Scotland | Rest of UK |
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Estimates only, based on standard tax codes and the 2026/27 thresholds. Not financial advice.
Scottish Income Tax bands
| Band | Rate | Taxable income |
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Bands apply to taxable income after your Personal Allowance (£12,570 for most people) has been deducted.
Frequently asked questions
Do I pay different Income Tax if I live in Scotland?
Yes. The Scottish Government sets its own Income Tax rates and bands for Scottish taxpayers, which currently has more bands than the rest of the UK, including a starter rate below the basic rate and extra higher bands.
Is the Personal Allowance different in Scotland?
No. The tax-free Personal Allowance (£12,570 for most people) is set UK-wide and is the same in Scotland as in the rest of the UK — only the rates and bands applied above it differ.
Why might Scottish take-home pay be lower even though the Personal Allowance is the same?
Scotland's Income Tax bands include more, and in places higher, rates than the rest of the UK — for example a 42% higher rate compared with 40% elsewhere. National Insurance is unaffected and is the same UK-wide.