Scottish Income Tax Calculator

Work out Scottish income tax and compare it with what you would pay elsewhere in the UK.

Your result

Scottish income tax per year£5,582.82
Per month£465.23
Same income in rest of UK£5,486.00
Difference£96.82

Updates as you type. Based on 2025/26 UK figures where relevant.

How this is worked out

Scottish taxpayers get the same £12,570 personal allowance, then pay starter (19%), basic (20%), intermediate (21%), higher (42%), advanced (45%) and top (48%) rates on the bands above it.

Tips

  • Check your tax code on every payslip. 1257L is the standard code for 2025/26; anything else deserves a quick look in your HMRC app.
  • Pension contributions and salary sacrifice reduce your taxable pay, which matters most if you're near a band threshold.
  • If your income is between £100,000 and £125,140, you lose personal allowance and face an effective 60% marginal rate. Pension contributions can bring it back.

Frequently asked questions

How does the scottish Income Tax Calculator work?

Scottish taxpayers get the same £12,570 personal allowance, then pay starter (19%), basic (20%), intermediate (21%), higher (42%), advanced (45%) and top (48%) rates on the bands above it.

When does the UK tax year start?

The UK tax year runs from 6 April to 5 April the following year. Most allowances and bands reset on 6 April.

Where can I check the official rates?

GOV.UK publishes all current income tax, National Insurance and student loan rates. Our figures are based on the tax year shown on each calculator.

Is this calculator a substitute for advice?

No. It gives a clear estimate for common situations. For complex cases such as multiple incomes, benefits in kind or residency questions, speak to an accountant or HMRC.

This calculator gives an estimate for general information. It isn't financial, tax, legal or medical advice. Check official figures on GOV.UK or NHS.uk, or speak to a qualified adviser.