Scottish Income Tax Explained (2025/2026)
Why is Scottish Tax different?
Scotland has the power to set its own Income Tax rates and bands. Unlike the rest of the UK which has 3 main bands, Scotland has 6 tax bands. This calculator automatically applies these specific Scottish rates.
Scottish Tax Bands 2025/26
| Band Name | Tax Rate | Income Range |
|---|---|---|
| Personal Allowance | 0% | £0 - £12,570 |
| Starter Rate | 19% | £12,571 - £15,397 |
| Basic Rate | 20% | £15,398 - £27,491 |
| Intermediate Rate | 21% | £27,492 - £43,662 |
| Higher Rate | 42% | £43,663 - £75,000 |
| Advanced Rate | 45% | £75,001 - £125,140 |
| Top Rate | 48% | Over £125,140 |
National Insurance in Scotland
While Income Tax is different, National Insurance rates in Scotland are the same as the rest of the UK (Class 1 currently 8% on main earnings, dropping to 2% for higher earners).