Precision Utility
Scottish Income Tax
Calculator
Tax Bands
6 Bands
Tax Year
2025/26
Calculate your Scottish income tax for 2025/26. Scotland has 6 tax bands from the 19% starter rate to the 48% top rate. Enter your salary to see your tax, National Insurance and take-home pay using Scottish Government rates. NI is calculated at UK-wide rates.
Your Income
Total Deductions
£0
Take-Home
£0
Monthly
£0
Effective Rate
0%
NI
£0
Scottish Tax
£0
National Insurance
£0
Personal Allowance
£12,570
Take-Home Pay
£0
How the Scottish income tax calculator works
Enter your annual income and Scottish tax code (starting with S). The calculator applies Scotland's 6-band tax system for 2025/26 to work out your income tax, then adds UK-wide National Insurance to show your total deductions and take-home pay.
Scotland's tax bands differ from the rest of the UK. The starter rate (19%) means lower earners pay slightly less, but the higher rate kicks in earlier at £43,663 compared to £50,271 in England, Wales and Northern Ireland.
The Personal Allowance of £12,570 is set by Westminster and applies equally in Scotland. It tapers above £100,000 in the same way, reaching zero at £125,140.
What you need to know about Scottish tax 2025/26
Since 2017/18, the Scottish Parliament sets its own income tax rates and bands. Scotland has 6 bands compared to 3 in the rest of the UK:
- Starter (19%): £12,571 – £14,876
- Basic (20%): £14,877 – £26,561
- Intermediate (21%): £26,562 – £43,662
- Higher (42%): £43,663 – £75,000
- Advanced (45%): £75,001 – £125,140
- Top (48%): Above £125,140
National Insurance is a UK-wide reserved matter and is identical in Scotland: 8% between £12,570 and £50,270, and 2% above £50,270.
For rUK tax rates, use our income tax calculator. For the latest Scottish rates, see the Scottish Government tax page.
Frequently asked questions
What are the Scottish income tax rates for 2025/26?
Scotland has 6 bands: Starter 19% (£12,571–£14,876), Basic 20% (£14,877–£26,561), Intermediate 21% (£26,562–£43,662), Higher 42% (£43,663–£75,000), Advanced 45% (£75,001–£125,140), Top 48% (over £125,140).
How is Scottish tax different from the rest of the UK?
Scotland has 6 bands vs 3 in rUK. The higher rate starts at £43,663 (vs £50,271) and the top rate is 48% (vs 45%). Lower earners may pay slightly less thanks to the 19% starter rate.
How do I know if I pay Scottish tax?
You pay Scottish tax if your main home is in Scotland. Your tax code will start with S (e.g. S1257L). HMRC determines this based on your address, not where you work.
Is National Insurance different in Scotland?
No. NI is UK-wide. Scottish taxpayers pay the same rates: 8% between £12,570 and £50,270, and 2% above £50,270.
Do I pay more tax in Scotland?
Below about £28,000 you pay slightly less. Above that, Scottish taxpayers generally pay more due to higher rates and lower band thresholds.
What is the Scottish Personal Allowance?
The Personal Allowance is set by Westminster at £12,570 for 2025/26 and applies equally in Scotland. It tapers above £100,000.