Scottish Income Tax Calculator 2025/26
Calculate your Scottish income tax across all 6 bands for 2025/26. Compare with England to see exactly how much more or less you pay, explore band thresholds, and get a full breakdown with NI, pension and student loan deductions.
Try another scenario
How to Use This Calculator
My Scottish Tax tab
Enter your annual salary, pension contribution percentage, and student loan plan. The calculator shows your income tax broken down by each of Scotland's 6 tax bands, total Scottish tax, National Insurance, pension deduction, student loan repayment, and take-home pay. It also shows your effective tax rate and marginal rate. Expand "More options" to apply Blind Person's Allowance or Marriage Allowance.
Scotland vs England tab
See a side-by-side comparison of your tax under Scottish rates versus England/Wales/NI rates. The calculator shows the full breakdown for both systems, the exact difference in tax, and how it affects your monthly take-home pay. Find out whether you pay more or less tax in Scotland at your salary level.
Band Explorer tab
Enter any income amount to see which Scottish tax band it falls in, your marginal rate, and how much headroom you have before crossing into the next band. Useful for salary negotiations, bonus planning, or understanding the band structure.
Share your result
Every input is encoded in the URL. Click Share to send your exact scenario to a colleague, accountant, or save it for later.
The Formula
Scottish income tax uses 6 bands (compared to England's 3). The tax is calculated progressively — you only pay the higher rate on income within each band:
Scottish Income Tax 2025/26:
Personal Allowance: £12,570 (0%)
Starter rate: 19% on £12,571 – £15,397
Basic rate: 20% on £15,398 – £27,491
Intermediate rate: 21% on £27,492 – £43,662
Higher rate: 42% on £43,663 – £75,000
Advanced rate: 45% on £75,001 – £125,140
Top rate: 48% above £125,140
England/Wales/NI Income Tax 2025/26:
Basic rate: 20% on £12,571 – £50,270
Higher rate: 40% on £50,271 – £125,140
Additional rate: 45% above £125,140
Employee National Insurance (UK-wide):
8% on earnings between £12,570 and £50,270/year
2% on earnings above £50,270/year
Student Loan Repayment:
Plan 1: 9% above £26,065/year | Plan 2: 9% above £28,470/year
Plan 4: 9% above £32,745/year | Plan 5: 9% above £25,000/year
Postgraduate: 6% above £21,000/year
The key difference: Scotland has the 19% starter rate (saving low earners money), but the 42% higher rate, 45% advanced rate, and 48% top rate are all higher than England's equivalents (40% and 45%). The crossover point where Scotland becomes more expensive is around £28,000.
Example
Fiona — Glasgow nurse earning £35,000 with Plan 4 student loan
Fiona lives in Glasgow, earns £35,000/year, and contributes 5% to her pension. She has a Plan 4 student loan from studying in Scotland. Her tax code is S1257L.
Step 1: Calculate taxable income
Step 2: Scottish income tax
In England, Fiona would pay £4,136.00 tax — so Scotland costs her approximately £29 more per year (about £2.40/month).
Step 3: Other deductions
Final result
Fiona takes home £2,257.28 per month. Her effective tax + NI rate is about 17.0%.