Scottish Income Tax Calculator 2025/26
Calculate your Scottish income tax with the unique Scottish bands: Starter (19%), Basic (20%), Intermediate (21%), Higher (42%), Top (45%), and Additional (48%). Compare against Rest of UK rates to see the difference.
UK Scottish Tax Calculator 2025/26 — Scottish Income Tax vs Rest of UK
Free Scottish income tax calculator. Compare Scottish tax rates (Starter 19%, Basic 20%, Intermediate 21%, Higher 42%, Top 45%, Additional 48%) against Rest of UK rates.
Scottish Tax by Band
Scottish income tax rates differ from the rest of the UK. For 2025/26: Starter (19%) on £12,571-£14,876, Basic (20%) on £14,877-£26,561, Intermediate (21%) on £26,562-£43,662, Higher (42%) on £43,663-£75,000, Top (45%) on £75,001-£125,140, and Additional (48%) above £125,140. The Personal Allowance (£12,570) and tax-free threshold are the same as RUK. National Insurance rates are the same across the UK.