Scottish income tax calculator 2026/27

Band-by-band Scottish income tax across all six rates – starter, basic, intermediate, higher, advanced and top – with a comparison against the rest of the UK.

Notes

Scotland’s six bands for 2026/27: 19 percent to £16,538, 20 percent to £29,527, 21 percent to £43,662, 42 percent to £75,000, 45 percent to £125,140 and 48 percent above. The personal allowance (£12,570, tapering above £100,000) is set UK-wide. These rates apply to earnings and most other income, but not to savings interest and dividends, which use UK rates even for Scottish taxpayers.

For the full deduction picture including NI, pension and student loan, use the Scottish take-home pay calculator.