Scottish Income Tax bands 2026/27
Scottish taxpayers have six bands in 2026/27: 19% starter rate to £16,537, 20% basic to £29,526, 21% intermediate to £43,662, 42% higher to £75,000, 45% advanced to £125,140 and 48% top rate above.
Compare Scotland with the rest of the UK
Who pays Scottish Income Tax
You pay Scottish rates if you live in Scotland. Your tax code starts with an "S" (for example S1257L).
Band by band
The Personal Allowance is £12,570, the same as the rest of the UK.
- Starter: 19% up to £16,537
- Basic: 20% up to £29,526
- Intermediate: 21% up to £43,662
- Higher: 42% up to £75,000
- Advanced: 45% up to £125,140
- Top: 48% above £125,140
National Insurance is UK-wide
NI is not devolved: Scottish employees pay the same 8% / 2% rates as everyone else, with the upper limit at £50,270. That creates a band between £43,662 and £50,270 with a 50% combined marginal rate.
Methodology, assumptions and limitations
- Figures are the 2026/27 rates held in the same tax settings that power every calculator on this site.
- Assumes a standard 1257L tax code unless stated otherwise.
- General educational information, not regulated financial or tax advice.
- Your own position depends on your full circumstances — check GOV.UK or HMRC for your case.
- gov.scot — Scottish Income Tax rates and bands
- GOV.UK — Rates and thresholds for employers 2026 to 2027
UK Finance Planning provides calculation and planning tools for education and comparison. It is not a financial adviser, is not authorised by the Financial Conduct Authority, and is unconnected to any similarly named advice firm. All results are estimates.
Related tools and guides
- Scottish tax calculator — Scotland vs rest of UK.
- UK tax bands 2026/27 — Every rest-of-UK rate and threshold.
- Salary calculator — Gross to net pay for 2026/27.
- The £100k tax trap — Personal Allowance taper explained.