Scottish Income Tax Calculator, 2026/27
Enter your annual employment income to calculate Scottish income tax across all six bands, employee National Insurance and take-home pay, with the same salary in England shown alongside for a direct comparison.
The scottish income tax calculator runs on the rates and thresholds HMRC has published for the 2026/27 tax year, so the figures you see reflect the position your company is actually filing on rather than a historic set of bands. Change any input and the result recalculates immediately, with no sign-up and nothing sent anywhere.
If you are a director of a UK limited company, use it as a first look before a decision rather than as the decision itself. Applies the Scottish starter, basic, intermediate, higher, advanced and top rates to non-savings employment income after the personal allowance. Real company positions bring in other income, reliefs, group structures and prior year adjustments that a single page of inputs cannot see, which is why the workings are written out below under personal & self assessment tax. Read those, then check the numbers against your own accounts, and speak to us if anything looks materially different from what you expected.
Last reviewed 12 September 2026 for the 2026/27 tax year. Reviewed by Waqas Sagar, Member of ICAEW, Fellow of ACCA, Fellow of AAT.
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Result, 2026/27
England & Wales take-home pay
Income tax
Employee National Insurance
Annual take-home difference
Compared with the same employment income in EnglandIllustration only, figures are based on the rates you have selected and the information entered. Please check your own position with us before acting.
Estimates for the 2026/27 tax year using published GOV.UK rates. Switch between 2026/27 and 2025/26 above.
How this is calculated
Scottish employment income moves through six bands after the personal allowance: starter, basic, intermediate, higher, advanced and top. The calculator applies each rate only to the part of taxable pay inside that band, then calculates employee National Insurance separately using the UK-wide thresholds.
The England comparison holds salary, pension and National Insurance constant and substitutes the rest-of-UK basic, higher and additional income-tax bands. The annual difference is therefore the effect of the income-tax system alone.
Where Scotland and England cross over
Scottish taxpayers can pay slightly less income tax at lower earnings because of the 19% starter rate. The position changes as income enters the Scottish intermediate and higher bands, which begin at different points from the rest of the UK.
The exact crossover depends on taxable income and the personal allowance. Above £100,000 the allowance tapers away, so comparison becomes especially sensitive to pension relief and other taxable income.
What this means for your company
Treat the result as a planning figure for the 2026/27 tax year. If it changes what you were about to do, take a director's salary, a dividend, a large asset purchase or a filing decision, check it against your own accounts first. We can review the position with you and confirm the tax treatment before you commit.
Frequently asked questions
What are the six Scottish income tax bands?
They are the starter, basic, intermediate, higher, advanced and top rate bands. Each applies only to the slice of non-savings, non-dividend income within that band.
Is National Insurance higher in Scotland?
No. Employee and employer National Insurance rates and thresholds are UK-wide, so the comparison uses the same National Insurance figure for Scotland and England.
Are dividends taxed at Scottish rates?
No. Scottish income-tax bands apply to non-savings, non-dividend income. Dividend tax rates are set for the whole UK.
Why might my payslip differ from this estimate?
PAYE is calculated each pay period using your tax code. Benefits, prior pay, student loans, salary sacrifice and a non-standard tax code can all change the amount deducted.
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