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    Scottish Taxpayers

    Scottish Income Tax Calculator

    Scotland has its own income tax rates with 6 bands instead of 3. Calculate your Scottish income tax and compare with rest-of-UK rates.

    Guidance, not advice. This calculator runs the rules as published, it doesn't assess your circumstances. Your actual tax may be affected by factors it doesn't cover (allowances used elsewhere, reliefs, marriage allowance, scheme-specific adjustments). Always seek financial or tax advice from your accountant, or contact HMRC. Read our editorial scope →

    Quick Comparison

    Enter your gross income to see the difference

    £
    Scotland

    £0.00

    Income Tax

    🇬🇧Rest of UK

    £0.00

    Income Tax

    £0.00

    Same tax in both regions

    How to Check if You're on Scottish Rates

    Check Your Tax Code

    Scottish tax codes start with the letter S. You can find your tax code on:

    • Your payslip
    • P60 (end of year certificate)
    • HMRC online account
    • Coding notice from HMRC

    Example Tax Codes

    S1257L
    Scottish taxpayer
    1257L
    Rest of UK taxpayer

    Scottish Income Tax Bands 2025-26

    Scotland (6 Bands)

    Different rates set by Scottish Parliament

    Starter Rate(19.0%)
    Up to £15,397
    Basic Rate(20.0%)
    Up to £27,491
    Intermediate Rate(21.0%)
    Up to £43,662
    Higher Rate(42.0%)
    Up to £75,000
    Advanced Rate(45.0%)
    Up to £137,710
    Top Rate(48.0%)
    Over £137,710

    🇬🇧 Rest of UK (3 Bands)

    England, Wales & Northern Ireland

    Basic Rate(20%)
    Up to £37,700.00
    Higher Rate(40%)
    Up to £125,140.00
    Additional Rate(45%)
    Over £125,140.00

    Personal Allowance (£12,570.00) is the same across the UK

    Scotland vs Rest of UK: How Much Difference?

    Comparison of income tax on employment/self-employment income (before reliefs)

    Gross IncomeScotland TaxRest of UK TaxDifference
    £20,000.00£1,458.00£1,486.00-£28.00
    £30,000.00£3,808.00£3,486.00+£322.00
    £50,000.00£8,976.00£7,486.00+£1,490.00
    £75,000.00£19,201.00£17,432.00+£1,769.00
    £100,000.00£29,426.00£27,432.00+£1,994.00
    £150,000.00£53,676.00£52,432.00+£1,244.00

    Based on 2025-26 rates. Does not include National Insurance. Assumes no pension contributions or other reliefs.

    Scottish Tax FAQ

    Calculate Your Scottish Tax

    Our income tax calculator fully supports Scottish rates. Just select Scotland as your tax region.

    Open Calculator