Scottish Income Tax Calculator 2025/26
Scotland uses six income-tax bands instead of the three used in England, Wales and Northern Ireland. Use this calculator to estimate Scottish income tax for 2025/26 — including the new 45% advanced rate and 48% top rate introduced in April 2024.
What is the Income Tax Calculator (Self-Employed)?
Scottish income tax is set by the Scottish Parliament and applies to non-savings, non-dividend income for residents of Scotland. For 2025/26 there are six bands: 19% starter, 20% basic, 21% intermediate, 42% higher, 45% advanced and 48% top — distinct from the UK rates that apply to savings, dividends and to residents of England, Wales and Northern Ireland.
Last reviewed: against HMRC rates for 2024/25 & 2025/26.
Scottish income tax bands — 2025/26
Worked example
Salary £50,000 in Scotland 2025/26: £0 on first £12,570 + £528 (19% × £2,827) + £2,419 (20% × £12,094) + £3,396 (21% × £16,170) + £2,663 (42% × £6,338) = £9,006 Scottish income tax (vs £7,486 under England/Wales rates).
Frequently asked questions
+How are Scottish income-tax bands different from England's?
Scotland has six bands (19%, 20%, 21%, 42%, 45%, 48%) instead of three. The higher rate kicks in at £43,663 in Scotland — over £6,000 below the £50,270 threshold used elsewhere — meaning many middle earners pay more income tax in Scotland.
+Who pays Scottish income tax?
If your sole or main residence is in Scotland for most of the tax year, HMRC issues you an 'S' tax code and you pay Scottish rates on earnings, pensions and self-employed profits. Savings interest and dividends still use UK rates regardless of where you live.
+What is the advanced rate of Scottish income tax?
The advanced rate is 45% on income between £75,000 and £125,140, introduced from 6 April 2024. It sits between the higher rate (42%) and the top rate (48%).
+Does Scottish NI differ from rest-of-UK NI?
No. National Insurance is reserved to Westminster, so the same employee Class 1 rates (8% main, 2% upper) apply across the whole of the UK regardless of where you live.
+Where do I find the official Scottish income tax rates?
On gov.scot, the Scottish Government's website. The bands and rates are confirmed each year through a Scottish Rate Resolution and apply from 6 April.