Do Scottish taxpayers pay more Income Tax?

It depends on income. Below around £28,000, Scottish taxpayers pay slightly less. Above £43,662 they pay more due to the 42% Higher Rate (vs 40%) and the 45% Advanced Rate. At £75,000 a Scottish taxpayer pays approximately £2,050 more per year than an equivalent English taxpayer.

How do I know if I'm a Scottish taxpayer?

You are a Scottish taxpayer if Scotland is your main place of residence on 6 April (the start of the tax year). HMRC adds an S prefix to your tax code (e.g. S1257L). It is based on where you live, not where you work.

Are National Insurance rates different in Scotland?

No. National Insurance is reserved to Westminster and applies at the same rates across the whole UK. Only Income Tax rates differ in Scotland. Scottish taxpayers pay the same 8% on earnings between £12,570 and £50,270, and 2% above.

Scottish Income Tax Rates 2026/27 | All 6 Bands

Scotland has its own Income Tax rates, set by the Scottish Parliament, with six bands compared to three in the rest of the UK. In 2026/27, Scottish taxpayers pay slightly less at lower incomes but significantly more above £43,662 — with a top rate of 48% above £125,140.

Scottish Income Tax Bands 2026/27

BandTaxable IncomeScottish RateEngland/Wales

Starter£0–£2,30619%20%

Basic£2,307–£13,99120%20%

Intermediate£13,992–£31,09221%20%

Higher£31,093–£62,43042%40%

Advanced£62,431–£125,14045%40%

TopAbove £125,14048%45%

Note: NI rates are the same across all UK nations. The Personal Allowance (£12,570) is also the same — taxable income is gross income minus this allowance.

Take-Home Comparison: Scotland vs England

SalaryEngland NetScotland NetDifference

£30,000£25,120£25,062−£58

£50,000£39,520£38,024−£1,496

£75,000£54,057£52,007−£2,050

£100,000£68,557£65,257−£3,300

How Your Tax Code Shows You're Scottish

Scottish taxpayers are identified by an S prefix on their tax code — for example, S1257L instead of 1257L. HMRC assigns this automatically based on where you live (not where you work) on 6 April each year. You do not need to register separately.

Calculate your take-home pay

Use PayKeep's free calculator for your exact figures — pension, student loan, tax code and all.

→ Calculate Scottish Tax

Scottish Income Tax Rates 2026/27 — All Six Bands

Scottish Income Tax Bands 2026/27

Take-Home Comparison: Scotland vs England

How Your Tax Code Shows You're Scottish

Calculate your take-home pay