Scotland vs England: tax and take-home pay 2026/27

In 2026/27, you take home slightly more in Scotland if you earn up to about £33,490 (at most £39.67 a year more). Above that you take home less in Scotland: £1,496 a year less on £50,000 and £3,300 less on £100,000.

Take-home pay: England vs Scotland at every salary

After Income Tax and National Insurance, with no pension or student loan. “England” also covers Wales and Northern Ireland.

Salary	England take-home	Scotland take-home	Difference a year	A month
£15,000	£14,320	£14,344	+£24	+£2.02
£20,000	£17,920	£17,959	+£40	+£3.31
£25,000	£21,520	£21,559	+£40	+£3.31
£30,000	£25,120	£25,155	+£35	+£2.91
£35,000	£28,720	£28,705	−£15	−£1.26
£40,000	£32,320	£32,255	−£65	−£5.42
£45,000	£35,920	£35,524	−£396	−£33.00
£50,000	£39,520	£38,024	−£1,496	−£124.67
£55,000	£42,457	£40,807	−£1,650	−£137.50
£60,000	£45,357	£43,607	−£1,750	−£145.84
£65,000	£48,257	£46,407	−£1,850	−£154.17
£70,000	£51,157	£49,207	−£1,950	−£162.50
£75,000	£54,057	£52,007	−£2,050	−£170.84
£80,000	£56,957	£54,657	−£2,300	−£191.67
£85,000	£59,857	£57,307	−£2,550	−£212.50
£90,000	£62,757	£59,957	−£2,800	−£233.34
£95,000	£65,657	£62,607	−£3,050	−£254.17
£100,000	£68,557	£65,257	−£3,300	−£275.00
£105,000	£70,457	£66,782	−£3,675	−£306.25
£110,000	£72,357	£68,307	−£4,050	−£337.50
£115,000	£74,257	£69,832	−£4,425	−£368.75
£120,000	£76,157	£71,357	−£4,800	−£400.00
£125,000	£78,057	£72,882	−£5,175	−£431.25
£130,000	£80,686	£75,355	−£5,331	−£444.28
£135,000	£83,336	£77,855	−£5,481	−£456.78
£140,000	£85,986	£80,355	−£5,631	−£469.28
£145,000	£88,636	£82,855	−£5,781	−£481.78
£150,000	£91,286	£85,355	−£5,931	−£494.28
£160,000	£96,586	£90,355	−£6,231	−£519.28
£180,000	£107,186	£100,355	−£6,831	−£569.28
£200,000	£117,786	£110,355	−£7,431	−£619.28

Why the numbers differ

Scotland sets its own Income Tax bands for wages. It has six bands (19%, 20%, 21%, 42%, 45% and 48%) where the rest of the UK has three (20%, 40% and 45%). The 19% starter rate helps lower earners a little. The 21% and 42% bands, which start much lower than England’s 40% band, cost middle and higher earners more.

See all the bands on the UK tax rates 2026/27 page, or try your own salary in the take-home pay calculator.

Use this data

You are welcome to quote these figures. Please credit PayPlainly with a link to this page. Figures are worked out from the official 2026/27 rates.

Frequently asked questions

Do you pay more tax in Scotland than in England?

It depends on your salary. In 2026/27, people earning up to about £33,490 pay slightly less Income Tax in Scotland. Above that, Scottish taxpayers pay more: about £1,496 a year more on £50,000 and £3,300 more on £100,000.

At what salary do you start paying more tax in Scotland?

At about £33,490 a year. Below that, the 19% starter rate makes Scottish tax a little lower (by up to £39.67 a year).

Is National Insurance different in Scotland?

No. National Insurance is the same across the UK. Only Income Tax on wages is different.

Who counts as a Scottish taxpayer?

Broadly, people whose main home is in Scotland. HMRC gives you a tax code starting with S.

Where our numbers come from

GOV.UK – Income Tax rates and allowances
GOV.UK – Rates and thresholds for employers 2026 to 2027
GOV.UK – National Minimum Wage and National Living Wage rates

Rates checked against official sources on 2026-09-28. Contains public sector information licensed under the Open Government Licence v3.0.