Scottish Income Tax Calculator 2026/27
Scottish taxpayers pay six Income Tax rates on earnings in 2026/27, from the 19% starter rate to the 48% top rate. Enter your income to see the tax in each band.
(£45,000 income − £12,570 allowance) = £32,430 taxable, taxed band by band.
Breakdown
| Item | Amount |
|---|---|
| Total income | £45,000.00 |
| Personal Allowance | −£12,570.00 |
| Taxable income | £32,430.00 |
| Starter rate19% on £3,967.00 | −£753.73 |
| Basic rate20% on £12,989.00 | −£2,597.80 |
| Intermediate rate21% on £14,136.00 | −£2,968.56 |
| Higher rate42% on £1,338.00 | −£561.96 |
| Total Income Tax | −£6,882.05 |
Your income across the bands
- Personal Allowance (0%) (28%)£12,570
- Starter rate (19%) (9%)£3,967
- Basic rate (20%) (29%)£12,989
- Intermediate rate (21%) (31%)£14,136
- Higher rate (42%) (3%)£1,338
Total Income Tax ÷ total income.
Income Tax on your next £100 of earnings.
Assumptions
- Scotland taxpayer for 2026/27 — Scottish rates apply to earnings and other non-savings income; savings and dividends use UK rates.
- Personal Allowance reduced by £1 for every £2 of adjusted net income over £100,000.
- Allowances are set against earnings first, then savings, then dividends.
- Does not include Marriage Allowance, tax reliefs on losses, or foreign income.
How this was calculated
| Scottish band (income incl. £12,570 allowance) | Rate |
|---|---|
| Personal Allowance: up to £12,570 | 0% |
| Starter: £12,571 to £16,537 | 19% |
| Basic: £16,538 to £29,526 | 20% |
| Intermediate: £29,527 to £43,662 | 21% |
| Higher: £43,663 to £75,000 | 42% |
| Advanced: £75,001 to £125,140 | 45% |
| Top: over £125,140 | 48% |
The Personal Allowance is set by the UK Government and tapers above £100,000 in the same way as the rest of the UK. Savings interest and dividends are taxed at UK rates, but your Scottish earnings decide which UK band they fall into.
Worked example
£45,000 of salary leaves £32,430 taxable after the Personal Allowance:
- Starter rate: £3,967 × 19% = £753.73
- Basic rate: £12,989 × 20% = £2,597.80
- Intermediate rate: £14,136 × 21% = £2,968.56
- Higher rate: £1,338 × 42% = £561.96
Total Scottish Income Tax is £6,882.05, compared with £6,486.00 for someone on the same pay in England — a difference of £396.05. Scottish taxpayers earning less than about £33,500 pay slightly less than in the rest of the UK; above that they pay more.
Official sources
- Scottish Income Tax (opens in a new tab) — GOV.UK
- Income Tax rates and Personal Allowances (opens in a new tab) — GOV.UK
- Rates and thresholds for employers 2026 to 2027 (opens in a new tab) — HMRC
- Tax on dividends (opens in a new tab) — GOV.UK
- Tax on savings interest: how much is tax-free (opens in a new tab) — GOV.UK
Rule review
Results are estimates for general information, not personalised tax, legal or financial advice. See our methodology and disclaimer.
Related UK calculators
Continue the decision with the next tool.