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Scottish Income Tax
Rates 2026/27

All six Scottish Income Tax bands, their thresholds, and how they compare to England. Set by the Scottish Parliament using devolved tax powers.

Scottish Income Tax Bands 2026/27

Rates set by the Scottish Parliament under the Scotland Act. Personal Allowance of £12,570 applies as in the rest of the UK.

BandScottish RateEngland RateIncome RangeNotes
Starter Rate19%—£12,570 – £15,397Marginally cheaper than England's 20% Basic Rate
Basic Rate20%20%£15,397 – £27,491Same rate as England in this income band
Intermediate Rate21%20%£27,491 – £43,6621% higher than England's Basic Rate
Higher Rate42%40%£43,662 – £75,0002% higher and starts £6,608 earlier than England
Advanced Rate45%40%£75,000 – £125,1405% higher than England — significant gap for high earners
Top Rate48%45%£125,140 – No limit3% higher than England's Additional Rate

Last updated: May 2026. Source: Scottish Government Tax Policy and GOV.UK Scottish Income Tax.

Calculate my Scottish take-home →Scotland vs England comparison

Why does Scotland have different income tax rates?

Under the Scotland Act 2016, the Scottish Parliament gained significant income tax powers — including the ability to set rates and thresholds for all income tax bands (except the personal allowance, which remains reserved to Westminster). The Scottish Parliament uses these powers to fund additional public services and social programmes.

Key differences from England in 2026/27

The most impactful differences are at the Higher Rate (42% in Scotland vs 40% in England) which begins £6,608 earlier in Scotland (£43,662 vs £50,270), and the Advanced Rate band (45% between £75,000 and £125,140) which has no equivalent in England.

What about National Insurance?

National Insurance is not devolved — it is set by the UK Parliament and is identical throughout Scotland, England, Wales, and Northern Ireland. Only income tax rates differ. In 2026/27, Class 1 employee NI is 8% between the Primary Threshold (£12,570) and the Upper Earnings Limit (£50,270), and 2% above that.

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