Scottish Tax Bands 2026/27: Income Tax Rates in Scotland
If you live in Scotland, you pay Scottish income tax on your earnings and your tax code starts with S. For the 2026/27 tax year, from 6 April 2026 to 5 April 2027, it has six bands. Choosing Scotland in the salary calculator applies them to your pay.
Scottish income tax bands 2026/27
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 to £16,537 | 19% |
| Basic rate | £16,538 to £29,526 | 20% |
| Intermediate rate | £29,527 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
The ranges assume the standard £12,570 Personal Allowance (tax code S1257L).
Personal Allowance and the £100,000 taper in Scotland
The Personal Allowance of £12,570 is the same across the UK and follows the same taper as the UK tax bands: £1 less for every £2 of income over £100,000, until it is gone at £125,140.
In Scotland that income falls in the advanced rate band, so the effective rate between £100,000 and £125,140 is 67.5%.
Scottish and UK income tax on the same salary
National Insurance is the same everywhere in the UK, so take-home pay in Scotland differs from the rest of the UK through income tax alone. Income tax a year on the 1257L tax code:
| Salary | Scotland | England, Wales and NI | Scotland pays |
|---|---|---|---|
| £25,000 after tax | £2,446.33 | £2,486.00 | £39.67 less |
| £35,000 after tax | £4,501.07 | £4,486.00 | £15.07 more |
| £50,000 after tax | £8,982.05 | £7,486.00 | £1,496.05 more |
| £75,000 after tax | £19,482.05 | £17,432.00 | £2,050.05 more |
| £100,000 after tax | £30,732.05 | £27,432.00 | £3,300.05 more |