Scottish income tax calculator
See your full Scottish income-tax bill for any of the last three tax years, broken down across all six Scottish bands. It also works out your employee National Insurance, the taxable value of a company car, and UK-rate dividend tax stacked on top of your earned income.
Scottish band breakdown
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Dividend band breakdown
| Band | In band | Tax |
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Coming soonHow this is calculated
- We start with your total income: salary, the taxable value of any company car, and dividends.
- We work out your Personal Allowance (the amount you can earn before paying income tax) and reduce it by £1 for every £2 you earn over £100,000.
- We apply Scotland's six income-tax bands to your earned income (everything except dividends), filling each band in turn from starter to top.
- We apply the UK's dividend-tax rates to your dividends, stacked on top of your earned income within the UK band ladder. Scottish rates never touch dividends.
- We work out your Class 1 National Insurance, charged only on your salary, not on dividends or your company car.
- We subtract all the tax and National Insurance from your total income to give your take-home pay, and show the effective rate (total tax as a percentage of total income).
Frequently asked questions
What are the Scottish income tax bands for 2026/27?
Scotland has six bands: starter 19%, basic 20%, intermediate 21%, higher 42%, advanced 45% and top 48%. The starter and basic thresholds were uprated 7.4% for 2026/27; the higher, advanced and top thresholds are frozen.
Do Scottish tax rates apply to dividends?
No. Dividends are taxed at UK dividend rates using UK-wide bands, even if you live in Scotland. Only your earned income (salary, pension, benefits) is taxed at Scottish rates.
Why is my take-home pay lower in Scotland than in England?
Scotland's higher rate (42%) starts at £43,662 and is two percentage points above England's 40%, and Scotland adds advanced (45%) and top (48%) bands. Anyone earning above roughly £28,000 pays a little more than they would in the rest of the UK.
How does a company car affect my Scottish tax?
The taxable benefit (P11D value × CO₂ rate) is added to your earned income and taxed at your Scottish marginal rate. The calculator shows the extra tax the car costs you separately.
Is National Insurance different in Scotland?
No. National Insurance is set UK-wide. Only income tax is devolved to Scotland. NI here is charged on salary only, not on dividends or benefits in kind.
When do the 2026/27 rates take effect?
The Scottish 2026/27 income tax year runs from 6 April 2026 to 5 April 2027.
If you care enough to break your tax down band-by-band, a plain-English UK tax reference is worth having on the shelf.
This calculator is for general guidance only. It does not replace advice from a tax adviser or accountant on your personal circumstances.
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