Scottish Income Tax Rates 2025/26 vs England
Compare Scottish and English income tax rates for 2025/26. See all 6 Scottish tax bands, calculate the difference, and find out which system you're on.
Last updated: February 2026
Scotland Has Its Own Income Tax
Since 2017, the Scottish Parliament has set its own income tax rates and bands. Scotland now has 6 tax bands compared to England's 3, with generally higher rates for middle and higher earners.
If you live in Scotland, your tax code starts with S (e.g., S1257L). HMRC determines this based on your registered address.
Scottish Tax Bands 2025/26
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter Rate | £12,571 – £15,397 | 19% |
| Basic Rate | £15,398 – £27,491 | 20% |
| Intermediate Rate | £27,492 – £43,662 | 21% |
| Higher Rate | £43,663 – £75,000 | 42% |
| Advanced Rate | £75,001 – £125,140 | 45% |
| Top Rate | Over £125,140 | 48% |
England, Wales & Northern Ireland Tax Bands 2025/26
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic Rate | £12,571 – £50,270 | 20% |
| Higher Rate | £50,271 – £125,140 | 40% |
| Additional Rate | Over £125,140 | 45% |
How Much More Tax Do You Pay in Scotland?
The difference depends heavily on your salary. Here's a comparison of annual income tax (excluding NI):
| Salary | England Tax | Scotland Tax | Difference |
|---|---|---|---|
| £20,000 | £1,486 | £1,457 | Scotland pays £29 less |
| £30,000 | £3,486 | £3,567 | Scotland pays £81 more |
| £40,000 | £5,486 | £5,767 | Scotland pays £281 more |
| £50,000 | £7,486 | £8,367 | Scotland pays £881 more |
| £60,000 | £11,432 | £12,567 | Scotland pays £1,135 more |
| £80,000 | £19,432 | £20,967 | Scotland pays £1,535 more |
| £100,000 | £27,432 | £29,967 | Scotland pays £2,535 more |
Note: Figures are approximate and exclude personal allowance taper above £100,000.
Key Takeaways
- Below about £28,000, Scottish taxpayers pay slightly less thanks to the 19% starter rate
- Above £28,000, Scottish taxpayers pay more, and the gap widens significantly
- At £50,000+, the difference becomes substantial due to Scotland's 42% higher rate vs England's continued 20% basic rate
What Determines If You Pay Scottish Tax?
You pay Scottish rates if Scotland is your main place of residence. HMRC uses the address on your tax records. It doesn't matter where your employer is based or where you physically work.
If you move to or from Scotland, HMRC will update your tax code. You should notify them of address changes at gov.uk/tell-hmrc-change-of-details.
National Insurance Is the Same
National Insurance rates and thresholds are identical across the UK — they're not devolved to Scotland. Only income tax differs.
Use our salary calculator with the Scotland toggle to compare your take-home pay under both tax systems.
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