Income tax calculator for Scotland, 2026-27
Type your income. The page shows your income tax in each band. The numbers are for 2026-27 and for Scotland.
The pension comes off your pay before income tax.
Income tax in a year, Scotland
£6,878.27
| Pay before tax | £45,000.00 |
|---|---|
| Pension | £0.00 |
| Personal allowance | £12,570.00 |
| Income tax | £6,878.27 |
| Average tax rate | 15.29% |
| Marginal tax rate | 50% |
| Band | Rate | Taxed at this rate | Tax |
|---|---|---|---|
| Starter rate | 19% | £3,967.00 | £753.73 |
| Basic rate | 20% | £12,989.00 | £2,597.80 |
| Intermediate rate | 21% | £14,136.00 | £2,968.56 |
| Higher rate | 42% | £1,329.00 | £558.18 |
| Advanced rate | 45% | £0.00 | £0.00 |
| Top rate | 48% | £0.00 | £0.00 |
The bands start after your tax-free pay of £12,579. Your personal allowance is £12,570. Payroll adds £9 to it, from your tax code. This is an estimate for 2026-27.
The 2026-27 income tax bands for Scotland
| Pay | Band | Rate |
|---|---|---|
| Up to £12,570 | Personal allowance | 0% |
| £12,571 to £16,537 | Starter rate | 19% |
| £16,538 to £29,526 | Basic rate | 20% |
| £29,527 to £43,662 | Intermediate rate | 21% |
| £43,663 to £75,000 | Higher rate | 42% |
| £75,001 to £125,140 | Advanced rate | 45% |
| Over £125,140 | Top rate | 48% |
The personal allowance goes down by £1 for every £2 of pay over £100,000. It is zero at £125,140.
How to use the calculator
- Choose where you live. Scotland has its own income tax.
- Type your income for the year.
- Type your pension payments, if you have any.
- Read your tax, your tax rates and the tax in each band.
Questions
How much income tax do I pay on £30,000 in Scotland?
In 2026-27, income tax on £30,000 in Scotland is £3,449.18. This is 11.5% of your pay.
How much income tax do I pay on £60,000 in Scotland?
In 2026-27, income tax on £60,000 in Scotland is £13,178.27. This is 21.96% of your pay. The tax on your next pound is 44%, with National Insurance.
What are the 2026-27 income tax rates in Scotland?
The rates for Scotland are: 19% from £12,571 to £16,537; 20% from £16,538 to £29,526; 21% from £29,527 to £43,662; 42% from £43,663 to £75,000; 45% from £75,001 to £125,140; 48% over £125,140. The personal allowance is £12,570.
Why does the personal allowance go down?
The allowance goes down by £1 for every £2 of pay over £100,000. At £110,000 it is £7,570. It is zero at £125,140. On £110,000, the tax and National Insurance on your next pound is 69.5%.
What is the difference between the marginal and the average rate?
The average rate is your income tax divided by your pay. The marginal rate is the tax on your next pound. The marginal rate is usually higher, because each band has a higher rate.