The Scottish tax year 2026/27 runs from 6 April 2026 to 5 April 2027. If you live in Scotland and are paid through PAYE, your take-home pay is affected by Scottish Income Tax (plus UK-wide deductions like National Insurance, pension contributions, and possibly student loans).
Want a personalised breakdown in seconds? Use: Scottish take-home pay, or compare against the rest of the UK with: UK take-home pay, Wales take-home pay, Northern Ireland take-home pay. You can also convert pay quickly: salary to hourly, hourly to salary, monthly to hourly.
💡 Quick note (important)
Scottish Income Tax applies to non-savings/non-dividend income. Savings/dividends are generally taxed using UK rates. If you’re not sure, the safest approach is to run your numbers in the Scotland take-home calculator.
1. Personal Allowance (still UK-wide)
The standard Personal Allowance remains £12,570 for most people. This is UK-wide and applies in Scotland too.
🔢 Pro tip
If you earn over £100,000, your Personal Allowance reduces by £1 for every £2 over £100,000. That can change your effective tax rate a lot — check your exact take-home here: Scotland Take-Home Pay.
2. Scotland Income Tax Bands (2026/27)
For 2026/27, Scotland keeps the same headline tax rates, but increases the thresholds for the Starter and Basic bands (which also shifts where the Intermediate band starts).
| Band | Rate | Taxable income |
|---|---|---|
| Personal Allowance | 0% | Up to £12,570 |
| Starter rate | 19% | £12,571 to £16,537 |
| Scottish basic rate | 20% | £16,538 to £29,526 |
| Intermediate rate | 21% | £29,527 to £43,662 |
| Higher rate | 42% | £43,663 to £75,000 |
| Advanced rate | 45% | £75,001 to £125,140 |
| Top rate | 48% | Over £125,140 |
⚠️ Don’t use the wrong calculator
If you live in Scotland, use the Scotland calculator. Using an “England” calculator can be noticeably wrong once you move above the Starter/Basic bands.
3. What changed vs 2025/26?
The big story for 2026/27 is that the Starter and Basic band limits increase by more than inflation, pushing the start of the Intermediate rate up as well. Meanwhile, the Higher, Advanced, and Top thresholds are held flat in cash terms.
| Band | 2025/26 taxable income | 2026/27 taxable income | Rate |
|---|---|---|---|
| Starter | £12,571 to £15,397 | £12,571 to £16,537 | 19% |
| Basic | £15,398 to £27,491 | £16,538 to £29,526 | 20% |
| Intermediate | £27,492 to £43,662 | £29,527 to £43,662 | 21% |
| Higher | £43,663 to £75,000 | £43,663 to £75,000 | 42% |
| Advanced | £75,001 to £125,140 | £75,001 to £125,140 | 45% |
| Top | Over £125,140 | Over £125,140 | 48% |
📌 Why this matters
Raising the Starter/Basic thresholds means more of your income is taxed at 19%/20% before hitting 21%. But holding Higher/Advanced/Top thresholds flat can create “fiscal drag” for people whose pay rises over time.
4. Longer comparison: 2024/25 and 2023/24
Scotland’s band thresholds have moved around over recent years, especially around the Starter/Basic/Intermediate cut-offs. Here’s a quick look-back for context.
2024/25 Scottish Income Tax bands
| Band | Rate | Taxable income |
|---|---|---|
| Personal Allowance | 0% | Up to £12,570 |
| Starter rate | 19% | £12,571 to £14,876 |
| Scottish basic rate | 20% | £14,877 to £26,561 |
| Intermediate rate | 21% | £26,562 to £43,662 |
| Higher rate | 42% | £43,663 to £75,000 |
| Advanced rate | 45% | £75,001 to £125,140 |
| Top rate | 48% | Over £125,140 |
2023/24 Scottish Income Tax bands
| Band | Rate | Taxable income |
|---|---|---|
| Personal Allowance | 0% | Up to £12,570 |
| Starter rate | 19% | £12,571 to £14,732 |
| Scottish basic rate | 20% | £14,733 to £25,688 |
| Intermediate rate | 21% | £25,689 to £43,662 |
| Higher rate | 42% | £43,663 to £125,140 |
| Top rate | 47% | Over £125,140 |
🧾 Planning a pay rise?
If you’re budgeting for next year (promotion, overtime, job move), run both scenarios: Scotland take-home pay and rest of UK take-home pay.
5. How 2026/27 changes affect take-home pay (real examples)
The Scottish Government’s technical factsheet summarises the expected impact across incomes. A key headline is: no taxpayer pays more Scottish Income Tax in 2026/27 than they did in 2025/26 on their current income, because the change is mainly higher thresholds (not higher rates).
The same factsheet also notes that many people (especially under the mid-£30k range) can be slightly better off compared to living elsewhere in the UK, while higher earners often pay more compared to the rest of the UK due to the 42%+ structure.
| Example income (Scotland, 2026/27) | Policy impact vs inflation uprating | Change vs 2025/26 | Position vs rest of UK (2026/27) |
|---|---|---|---|
| £15,000 | £0 | £0 | £24 |
| £20,000 | £10 | £11 | £40 |
| £20,350 (25th percentile) | £10 | £11 | £40 |
| £25,782 (Real Living Wage example) | £10 | £11 | £40 |
| £31,136 (Median income) | £25 | £32 | £24 |
| £35,000 | £25 | £32 | -£15 |
| £40,000 | £25 | £32 | -£65 |
| £45,000 | -£222 | £32 | -£396 |
| £46,300 (75th percentile) | -£222 | £32 | -£682 |
| £50,000 | -£222 | £32 | -£1,496 |
| £60,000 | -£222 | £32 | -£1,750 |
| £70,000 | -£222 | £32 | -£1,950 |
| £80,000 | -£293 | £32 | -£2,300 |
| £90,000 | -£293 | £32 | -£2,800 |
| £100,000 | -£293 | £32 | -£3,300 |
| £130,000 | -£435 | £32 | -£5,331 |
| £800,000 | -£435 | £32 | -£25,431 |
🎯 Get your exact number (not an estimate)
Tables are useful, but your take-home depends on pension %, tax code, student loans, and pay frequency. Use: Scotland Take-Home Pay.
6. Scotland vs the rest of the UK (why the comparison matters)
Scotland’s structure is designed so that many lower and mid earners pay slightly less than they would elsewhere in the UK, while higher earners pay more. As a rule of thumb, incomes around the low-to-mid £30k range are often where the comparison flips.
If you’re moving house, changing job location, or comparing offers across UK nations, run both calculations: Scotland vs England (and for completeness: Wales / Northern Ireland).
🎯 Key Takeaways
- The 2026/27 tax year runs from 6 April 2026 to 5 April 2027.
- Personal Allowance remains £12,570 for most people (UK-wide).
- Scotland keeps the same headline rates, but increases the Starter and Basic thresholds (shifting the start of Intermediate up too).
- Higher/Advanced/Top thresholds are held flat in cash terms — this can increase “fiscal drag” over time.
- Use the correct calculator: Scotland Take-Home Pay.
- Convert pay quickly: salary to hourly, hourly to salary, monthly to hourly.
7. Frequently Asked Questions
Do Scottish tax rates apply to everyone who works in Scotland?
Scottish Income Tax is based on where you live (your main residence), not where your employer is. If you live in Scotland, use the Scotland calculator.
Why can two people on the same salary have different take-home pay?
Differences usually come from tax codes, pension contributions, student loans, overtime/bonuses, and whether you are taxed under Scottish bands. Check your own numbers here: Scotland Take-Home Pay.
Do teachers and NHS staff in Scotland have different deductions?
The Income Tax rules are the same, but pension schemes and pay structures can change your final net pay. If you’re on a public sector scale, try: Teacher take-home or NHS take-home.
What’s the fastest way to compare Scotland vs England?
Use both calculators with the same salary: Scotland and England. For conversions, use salary to hourly or hourly to salary.
8. Final Thoughts
The 2026/27 Scottish update is mainly a threshold change: more income is taxed at 19% and 20% before moving into 21%. For many people, that means a small boost to take-home pay compared to last year — but higher earners can still feel the effect of frozen higher-rate thresholds over time.
For an accurate, personalised result (including pensions and student loans), use: Scottish Take-Home Pay Calculator.