Net salary in the United Kingdom

The scale applied here is the one of England, Wales and Northern Ireland: three bands from 20% to 45%. Scotland votes its own, six bands from 19% to 48% in 2026-27, carried by the sub-page under /net-salary/united-kingdom. Scottish taxpayer status has two cumulative conditions: being resident in the UK for income tax purposes for the year, and then meeting one of the three conditions of s. 80D of the Scotland Act 1998, the first of which is having the only or main place of residence in Scotland. The place of work enters none of them. National Insurance is the same across the whole United Kingdom: it is named among the illustrations of reserved matter F1 in Schedule 5 to the Scotland Act 1998, and HMRC publishes a single set of class 1 thresholds for every nation. Head F1 also carries exceptions that devolve other parts of social security to Scotland, disability and carer’s benefits among them: what is reserved is National Insurance, not social security as a whole. The personal allowance is withdrawn by 1 pound for every 2 pounds of income above 100,000, what remains being rounded up to the next whole pound, and is nil from 125,140; this calculation reproduces that withdrawal on the salary entered. Outside the calculation: savings interest and dividends, taxed on their own rates and bands, which are the same across the United Kingdom. Not modelled: the marriage allowance and the blind person’s allowance; pension contributions and Gift Aid payments, which both extend the basic and higher rate limits (ITA 2007, s. 10(6)) and lower adjusted net income, so they can also restore part of a withdrawn personal allowance; salary sacrifice; student loan and postgraduate loan repayments; and the tax code HMRC actually issues, which carries any of those adjustments and which HMRC’s own PAYE estimator uses instead of the statutory allowance.