Scotland, 2026/27
Scottish income tax 2026/27
Scotland sets its own income tax rates and bands on wages and pensions. National Insurance, the Personal Allowance and tax on savings and dividends are the same as in the rest of the UK.
Bands and rates
| Band | Rate | Salary (standard allowance) | Taxable income |
|---|---|---|---|
| Starter rate | 19% | £12,571 to £16,537 | £0 to £3,967 |
| Basic rate | 20% | £16,538 to £29,526 | £3,968 to £16,956 |
| Intermediate rate | 21% | £29,527 to £43,662 | £16,957 to £31,092 |
| Higher rate | 42% | £43,663 to £75,000 | £31,093 to £62,430 |
| Advanced rate | 45% | £75,001 to £125,140 | £62,431 to £125,140 |
| Top rate | 48% | over £125,140 | over £125,140 |
These bands were agreed by the Scottish Parliament on 19 February 2026 (Scottish Parliament: Scottish Rate Resolution 2026-27 (motion S6M-20844)). The starter and basic rate bands rose for 2026/27, so a Scottish taxpayer on £30,000 pays £31.75 less income tax than in 2025/26.
Who pays Scottish income tax
You pay Scottish income tax if you live in Scotland, which usually means your main home is there. Where you work does not decide it. Scottish taxpayers have a tax code starting with S, such as S1257L. Source: GOV.UK: Scottish Income Tax.
Scotland compared with the rest of the UK
| Salary | England, Wales & NI a month | Scotland a month | Difference a year |
|---|---|---|---|
| £20,000 | £1,493.30 | £1,496.61 | +£39.67 |
| £25,000 | £1,793.30 | £1,796.61 | +£39.67 |
| £30,000 | £2,093.30 | £2,096.21 | +£34.93 |
| £35,000 | £2,393.30 | £2,392.04 | −£15.07 |
| £40,000 | £2,693.30 | £2,687.88 | −£65.07 |
| £45,000 | £2,993.30 | £2,960.30 | −£396.05 |
| £50,000 | £3,293.30 | £3,168.63 | −£1,496.05 |
| £60,000 | £3,779.78 | £3,633.95 | −£1,750.05 |
| £80,000 | £4,746.45 | £4,554.78 | −£2,300.05 |
| £100,000 | £5,713.12 | £5,438.11 | −£3,300.05 |
Scottish taxpayers pay slightly less income tax up to about £33,500 a year, because the 19% starter rate saves more than the 21% intermediate rate costs, and more above that. Between £43,663 and £50,270 a Scottish taxpayer pays 42% income tax and 8% National Insurance, which is 50% of each extra pound.
Tax rates and thresholds are taken from HMRC, GOV.UK and Scottish Government publications. Contains public sector information licensed under the Open Government Licence v3.0.