Tax Year 2025/26 · United Kingdom
Scotland Paycheck Tax Calculator 2025/26
Scotland sets its own income tax rates via the Scottish Parliament (Scottish Rate of Income Tax — SRIT). Rates differ from the rest of the UK: a 19% starter rate, 20% basic, 21% intermediate, 42% higher, 45% advanced, and 48% top rate. National Insurance rates are the same as the rest of the UK.
Pre-Tax Deductions (annual)
£—
Enter your salary to see take-home pay
Next Steps
Ready to optimize your taxes?
File your taxes free
File federal and state taxes at no cost with TurboTax Free Edition.
Start for free →Open a tax-advantaged 401(k)
Reduce your taxable income today with Betterment's automated portfolios.
Open account →Compare payroll services
Automated payroll, benefits, and compliance in one place with Gusto.
Compare plans →Get 2026 tax tips in your inbox.
Bracket updates, deduction strategies, and withholding guides — free. No spam.
Scotland Income Tax Brackets 2025/26
| Band | Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter Rate | £12,571 – £14,876 | 19% |
| Basic Rate | £14,877 – £26,561 | 20% |
| Intermediate Rate | £26,562 – £43,662 | 21% |
| Higher Rate | £43,663 – £75,000 | 42% |
| Advanced Rate | £75,001 – £125,140 | 45% |
| Top Rate | Over £125,140 | 48% |
National Insurance 2025/26
Employee Class 1 NI: 8% on earnings £12,570–£50,270 and 2% above £50,270. The same rates apply across all UK regions.
How to use this calculator
- Enter your gross annual salary or per-paycheck amount.
- Select your pay frequency — monthly is most common in the UK.
- Confirm Scotland is selected as your region.
- Add pension salary sacrifice contributions to see the NI and tax savings.
- Select your Student Loan plan if applicable.
Compare