How many income-tax bands does Scotland have?

Scotland has six bands: starter (19%), basic (20%), intermediate (21%), higher (42%), advanced (45%) and top (48%). This is different from the three-band system used in the rest of the UK.

Why does Scotland have different tax rates?

Income tax on non-savings, non-dividend income is devolved to the Scottish Parliament, which sets its own rates and bands. National Insurance, however, remains reserved to the UK government and is the same everywhere.

Does the personal allowance differ in Scotland?

No. The personal allowance of 12,570 is set UK-wide and is the same in Scotland. It still tapers away by 1 for every 2 of income above 100,000, which this calculator applies automatically.

Is National Insurance different in Scotland?

No. National Insurance is not devolved, so Scottish taxpayers pay the same Class 1 rates as the rest of the UK: 8% between the primary threshold and upper earnings limit, then 2% above it.

Are my figures sent anywhere?

No. All calculations run locally in your browser. Your salary is never uploaded, logged or stored.

Scotland Income Tax Calculator

Income tax on earnings is devolved to Scotland, so Scottish taxpayers use six bands rather than the three used elsewhere in the UK. This free calculator applies the 2024/25 Scottish rates and the UK-wide National Insurance rules to show your annual and monthly take-home pay — handy for anyone comparing net pay across the border.

How it works

The calculator first works out the personal allowance (12,570, tapered above 100,000) and subtracts it from gross salary to get taxable income. Taxable income is then split across the six Scottish bands:

Starter rate 19% on the first slice of taxable income
Basic rate 20% on the next slice
Intermediate rate 21% on the next slice
Higher rate 42% on the next slice
Advanced rate 45% on the next slice up to the top threshold
Top rate 48% on everything above

Each band is taxed only on the portion of income that falls within it. National Insurance is then added on top using the reserved UK Class 1 rates — 8% between the primary threshold and the upper earnings limit, and 2% above.

Notes

These are indicative figures. Pension salary sacrifice, student loan repayments and non-standard tax codes are not modelled and will change your real take-home. National Insurance is reserved and identical to the rest of the UK; only income tax differs. Everything runs locally — your salary never leaves your browser.