Scottish Income Tax Calculator (2026/27) — Scotland vs Rest of UK

Scotland operates 6 Income Tax bands set by the Scottish Parliament: Starter (19%), Basic (20%), Intermediate (21%), Higher (42% from £43,663), Advanced (45%), and Top (48% above £125,140). Compare your exact Scottish take-home pay against England, Wales & Northern Ireland.

Scottish Tax Band (2026/27)	Taxable Slice / Threshold	Tax Rate
Personal Allowance	Up to £12,570	0%
Starter Rate	First £2,306 taxable (£12,571 – £14,876)	19%
Scottish Basic Rate	Next £11,685 (£14,877 – £26,561)	20%
Intermediate Rate	Next £17,101 (£26,562 – £43,662)	21%
Scottish Higher Rate	Next £31,338 (£43,663 – £75,000)	42%
Advanced Rate	£75,001 – £125,140	45%
Top Rate	Over £125,140	48%

Frequently Asked Questions (2026/27 & 2027/28 UK Rules)

How do Scottish Income Tax bands differ from England in 2026/27?

Scotland uses 6 Income Tax bands: Starter (19%), Basic (20%), Intermediate (21%), Higher (42%), Advanced (45%), and Top (48%). Earners below roughly £28,850 pay slightly less Income Tax in Scotland than in England, while higher earners pay more.

Is National Insurance different in Scotland?

No. Class 1 National Insurance is reserved to HMRC across the whole UK at 8% (£12,570 to £50,270) and 2% above £50,270.

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