🇬🇧 Scotland
Net salary calculator Scotland 2026: Scottish income tax and National Insurance
Income tax on earnings is devolved to the Scottish Parliament, which votes its own rates and its own bands. The rest is not: the personal allowance and National Insurance are those of the whole United Kingdom. This page applies the Scottish scale to the salary you enter, for Edinburgh as for the rest of the country.
Scotland sets its own rates and bands on non-savings, non-dividend income. The personal allowance, its withdrawal above 100,000 and National Insurance are the same as in the rest of the UK.
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Tax breakdown by bracket
| Bracket | Rate | Amount | Tax |
|---|---|---|---|
| £0 – £12,570 | 0.0% | £12,570 | £0 |
| £12,570 – £16,537 | 19.0% | £3,967 | £754 |
| £16,537 – £29,526 | 20.0% | £12,989 | £2,598 |
| £29,526 – £43,662 | 21.0% | £14,136 | £2,969 |
| £43,662 – £75,000 | 42.0% | £6,338 | £2,662 |
| Income tax | £8,982 | ||
Social contributions breakdown
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Computed for your profile: 38,024 £ net in Scotland.
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This is an estimate for informational purposes. Actual taxes vary based on individual circumstances. Verify with local tax authorities for accurate calculations.
🇬🇧 United Kingdom
The scale applied here is the one the Scottish Parliament voted for 2026-27 in the Scottish Rate Resolution, agreed on 19 February 2026: six bands from 19% to 48%, in place of the three bands of England, Wales and Northern Ireland. Scottish rates are charged on non-savings, non-dividend income (Income Tax Act 2007, s. 11A). 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. The technical factsheet ASSUMES the higher, advanced and top thresholds are maintained in cash terms to the end of the Spending Review period in 2028-29, which is a budget projection and not a vote: each yearly Rate Resolution can move them. The starter and basic limits were raised for 2026-27, by 40.3% and 13.6% against an inflation figure of about 3.8%. The 125,140 threshold is the one figure that reads the same whether the scale is expressed in total income or in income above the personal allowance, since the allowance is already nil there.
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What the calculation reproduces, what it does not model
The scale applied here is the one the Scottish Parliament voted for 2026-27 in the Scottish Rate Resolution, agreed on 19 February 2026: six bands from 19% to 48%, in place of the three bands of England, Wales and Northern Ireland. Scottish rates are charged on non-savings, non-dividend income (Income Tax Act 2007, s. 11A). 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.
Two scales in one country
The two columns below carry the same tax, on the same base, with the same personal allowance of £12,570. Only the rates and the thresholds differ, and they differ by where the taxpayer lives, not by where the work is done.
England, Wales, Northern Ireland
| £0 to £12,570 | 0% |
| £12,570 to £50,270 | 20% |
| £50,270 to £125,140 | 40% |
| over £125,140 | 45% |
Scottish scale
| £0 to £12,570 | 0% |
| £12,570 to £16,537 | 19% |
| £16,537 to £29,526 | 20% |
| £29,526 to £43,662 | 21% |
| £43,662 to £75,000 | 42% |
| £75,000 to £125,140 | 45% |
| over £125,140 | 48% |
Class 1 National Insurance is identical on both sides: 8% on the slice of gross pay between £12,570 and £50,270 a year, then 2% above. The personal allowance falls by £1 for every £2 of income over £100,000 and is gone at £125,140, again on both sides.
The same scale, as the Resolution writes it
The table above gives thresholds in TOTAL income, allowance included, as the Scottish Government does. The Resolution the Parliament votes instead sets LIMITS measured on the income left once the allowance has been deducted. The two readings describe the same tax and differ by £12,570, except on the last one: the allowance is already nil there, so £125,140 holds in both.
| £0 to £3,967 | 19% |
| £3,967 to £16,956 | 20% |
| £16,956 to £31,092 | 21% |
| £31,092 to £62,430 | 42% |
| £62,430 to £125,140 | 45% |
| over £125,140 | 48% |
Common questions
Sources
Scottish Rate Resolution 2026-27, motion S6M-20844 (agreed 19 February 2026). Scottish Income Tax: rates and bands, 2026 to 2027. Rates and thresholds for employers 2026 to 2027 (HMRC). Personal allowance and its withdrawal: Income Tax rates and Personal Allowances. Scottish taxpayer status: Scotland Act 1998, sections 80D and 80E. · Tax year 2026-27 · Last updated September 2026