Scotland take-home pay calculator 2026/27
Estimate Scottish Income Tax alongside UK-wide employee National Insurance and Plan 4 or postgraduate-loan deductions.
A separate earned-income system
Scottish Income Tax bands for 2026/27
Scottish rates apply to non-savings, non-dividend income such as employment pay for Scottish taxpayers. National Insurance remains UK-wide.
| Band | Taxable income after allowances | Rate |
|---|---|---|
| Starter | Up to £3,967 | 19% |
| Basic | £3,968–£16,956 | 20% |
| Intermediate | £16,957–£31,092 | 21% |
| Higher | £31,093–£62,430 | 42% |
| Advanced | £62,431–£125,140 | 45% |
| Top | Above £125,140 | 48% |
What makes this different from the main calculator
This page starts with Scotland, shows the six-band structure directly and compares the result with applying England, Wales and Northern Ireland rates to the same inputs. The comparison is educational: taxpayer status is determined by HMRC rules, not by choosing the cheaper result.
Your address alone is not the whole test. HMRC determines whether you are a Scottish taxpayer for the tax year. A Scottish tax code normally starts with “S”, but payroll records and circumstances still matter.
Plan 4 and other deductions
Plan 4 is associated with borrowers from Scotland, but the correct student-loan plan depends on the loan record, not the Income Tax selector. A postgraduate loan can be deducted alongside one undergraduate plan.