Scottish Take-Home Pay Calculator 2026/27
Calculate your net salary in Scotland using the Scottish Rate of Income Tax (SRIT) — six bands from 19% Starter rate to 48% Top rate. National Insurance, pension and student loan deductions use the same UK-wide rates as England.
Enter your salary to see the breakdown
Your take-home pay, income tax, and National Insurance will appear here as you type.
How Scottish income tax works in 2026/27
Scotland has controlled its own income tax rates since 2017 through the Scottish Rate of Income Tax (SRIT). For 2026/27 Revenue Scotland has set six bands. The Starter (19%) and Basic (20%) rates apply at lower incomes and are close to the rUK equivalents. The Intermediate rate (21%) kicks in at a lower threshold than the rUK basic rate ceiling, and the Higher rate (42%) is 2 percentage points above the rUK 40% rate. Most Scottish earners above approximately £27,500 pay more income tax than an equivalent earner in England.
The Personal Allowance (£12,570), NI rates, student loan thresholds and pension annual allowance are set by Westminster and apply identically across all four nations. Only income tax differs. For Wales and Northern Ireland in 2026/27, the effective income tax rates match England, so their take-home pay is the same as an equivalent English salary.
Frequently asked questions
- How are Scottish income tax rates different from England in 2026/27?
- Scotland uses the Scottish Rate of Income Tax (SRIT) with six bands, compared to three in England and Wales. Key differences: Scotland's Intermediate rate (21%) applies from £29,527; the Higher rate (42%) is significantly above England's 40% and kicks in at £43,663; Scotland has an Advanced rate (45%) between £75,000 and £125,140; and a Top rate (48%) above that. For most Scottish earners above £27,000, income tax will be higher than for an equivalent salary in England.
- What are the exact Scottish income tax bands for 2026/27?
- Starter rate 19%: taxable income £0–£3,967 (gross £12,571–£16,537). Basic rate 20%: taxable £3,967–£16,956 (gross £16,538–£29,526). Intermediate rate 21%: taxable £16,956–£31,092 (gross £29,527–£43,662). Higher rate 42%: taxable £31,092–£62,430 (gross £43,663–£75,000). Advanced rate 45%: taxable £62,430–£112,570 (gross £75,001–£125,140). Top rate 48%: all taxable income above £112,570. The Personal Allowance (£12,570) and National Insurance rates are the same as the rest of the UK.
- Does Scotland have its own National Insurance rates?
- No. National Insurance is a reserved matter and the same UK-wide rates apply in Scotland. Employees pay 8% NI on earnings between £12,570 and £50,270 per year, and 2% above the Upper Earnings Limit — identical to England, Wales and Northern Ireland.
- How do Scottish income tax and pension contributions interact?
- Under salary sacrifice your gross salary is reduced before Scottish income tax and NI are applied — saving you Scottish income tax plus NI. Under relief-at-source your provider claims 20% basic-rate relief from HMRC; if you pay Scottish tax at Intermediate (21%) or above, you must claim the extra relief via your Scottish Self Assessment return. Scottish higher-rate (42%) taxpayers save significantly more via pension contributions than their English counterparts due to the higher marginal rate.
Rates sourced from Revenue Scotland and HMRC for the 2026/27 tax year. For income tax in England, Wales or Northern Ireland see the main take-home pay calculator.