Scottish Tax &
Payslip Guides
Scotland has its own income tax rates — set by the Scottish Parliament. With 6 bands instead of 3, a £50,000 earner in Scotland pays £1,542 more income tax than an equivalent English worker. Understand exactly where your money goes.
Scotland guides & calculators
Everything a Scottish taxpayer needs
Scottish Take-Home Pay Calculator
Calculate your net pay using Scottish Income Tax bands for 2026/27. Includes comparison with England.
Scotland vs England Tax Comparison
At £50,000 a Scottish worker pays £1,542 more. See the exact difference at any salary.
S Tax Code Explained
What the S prefix on your tax code means, who gets it, and what to do if it's wrong.
Scottish Tax Rates 2026/27
All 6 Scottish income tax bands: Starter (19%), Basic (20%), Intermediate (21%), Higher (42%), Advanced (45%), Top (48%).
Scottish Payslip Explained
What's different about a payslip when you're a Scottish taxpayer. Every line explained.
NHS Scotland Payslip
Scottish NHS workers pay different income tax rates. See how it affects your Band 5 or 6 take-home.
2026/27 rates
Scottish Income Tax Bands vs England
The Scottish Parliament sets Scottish Income Tax (SRIT) rates and bands independently. Below is a comparison of the 2026/27 rates. National Insurance rates are the same throughout the UK.
| Band | Scottish Rate | Income Range | England equivalent |
|---|---|---|---|
| Starter Rate | 19% | £12,570 – £15,397 | — |
| Basic Rate | 20% | £15,397 – £27,491 | 20% |
| Intermediate Rate | 21% | £27,491 – £43,662 | — |
| Higher Rate | 42% | £43,662 – £75,000 | 40% |
| Advanced Rate | 45% | £75,000 – £125,140 | 40% |
| Top Rate | 48% | £125,140 – Above | 45% |
Source: Scottish Government — Tax Policy and GOV.UK Scottish Income Tax.
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