For 2025/26 Scotland has six income tax bands above the £12,570 personal allowance: 19% starter, 20% basic, 21% intermediate, 42% higher (from £43,662), 45% advanced (from £75,000) and 48% top (above £125,140). Lower earners pay a little less than the rest of the UK; higher earners pay more, mainly because the 42% band starts at £43,662 instead of £50,270.
Who pays Scottish income tax
You pay Scottish rates if your main home is in Scotland — it’s based on where you live, not where your employer is. HMRC marks you with an S-prefixed tax code such as S1257L. Scottish income tax applies to earnings and pensions; savings and dividend income stay on UK-wide rules.
The six Scottish bands for 2025/26
| Band | Taxable income | Rate |
|---|---|---|
| Starter Rate | £12,570 – £15,397 | 19% |
| Basic Rate | £15,397 – £27,491 | 20% |
| Intermediate Rate | £27,491 – £43,662 | 21% |
| Higher Rate | £43,662 – £75,000 | 42% |
| Advanced Rate | £75,000 – £125,140 | 45% |
| Top Rate | £125,140+ | 48% |
The two rates that catch people out are the 42% higher rate, which starts at £43,662 — well before England’s £50,270 — and the 48% top rate above £125,140. Between them sits a 45% advanced rate from £75,000.
The difference in pounds, at £45,000
England, Wales or NI: income tax of £6,486.00.
Scotland: income tax of £6,913.80 — that’s £427.80 more a year, because part of this salary sits in Scotland’s 42% band that hasn’t been reached in England. National Insurance is identical either way, so the full difference in take-home is that £427.80.
Below about £29,000, the picture reverses: the 19% starter rate makes Scottish taxpayers slightly better off than the rest of the UK.
National Insurance is the same UK-wide
Only income tax is devolved. National Insurance rates and thresholds are identical across the UK, so the S prefix never changes your NI. Student loan thresholds are also UK-set. To see your own figures, switch our calculator to Scotland or browse the salary pages, which show a Scotland column on every band.
See your Scottish take-home
Switch the calculator to Scotland and it applies all six bands to your salary — and shows the difference against the rest of the UK.
Open the calculator