Scottish pay calculator. Take-home after tax, 2026/27.
See exactly what lands in your account after Scottish income tax, National Insurance, pension and student loan — using the proper Scottish tax bands, not an afterthought. Live in the rest of the UK? That's covered too. Updates as you type.
Salary sacrifice pension is taken before tax & National Insurance. Student loan plans are assessed independently.
| Gross salary | |
| Income tax | |
| National Insurance | |
| Pension | |
| Student loan | |
| Take-home |
Effective tax rate: 0% Marginal rate: 0%
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How your take-home pay is worked out
Your gross salary is what you're paid before any deductions. What actually reaches your bank account — your take-home or net pay — is what's left after four things come off: income tax, National Insurance, any pension contribution and any student loan repayment. This calculator applies each of them in the correct order for the 2026/27 tax year.
The single most important thing to understand is that tax is charged in bands. Moving into a higher band never means your whole salary is suddenly taxed at that rate — only the slice of income sitting inside each band is taxed at that band's rate. A pay rise that pushes you into a higher band always leaves you with more money overall, just not as much of the rise as you might hope.
2026/27 income tax bands
Scotland
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter | £12,571 – £16,537 | 19% |
| Basic | £16,538 – £29,526 | 20% |
| Intermediate | £29,527 – £43,662 | 21% |
| Higher | £43,663 – £75,000 | 42% |
| Advanced | £75,001 – £125,140 | 45% |
| Top | Over £125,140 | 48% |
England, Wales & Northern Ireland
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic | £12,571 – £50,270 | 20% |
| Higher | £50,271 – £125,140 | 40% |
| Additional | Over £125,140 | 45% |
The Personal Allowance tapers away by £1 for every £2 earned over £100,000, disappearing at £125,140. National Insurance is identical UK-wide: 8% between £12,570 and £50,270, then 2% above.
Student loan repayment thresholds 2026/27
You repay 9% of everything you earn above your plan's threshold (6% for a Postgraduate Loan) — never a percentage of the whole salary. Each plan you hold is assessed on its own.
| Plan | Who it's for | Threshold |
|---|---|---|
| Plan 1 | Started before Sept 2012 (England/Wales); NI students | £26,900 |
| Plan 2 | England/Wales, 2012–2023 | £29,385 |
| Plan 4 | Scottish students (SAAS) | £33,795 |
| Plan 5 | England, from Aug 2023 | £25,000 |
| Postgraduate | Master's / Doctoral loans | £21,000 |
Frequently asked questions
Why is take-home pay different in Scotland?
Scotland sets its own income tax rates and bands. For 2026/27 it has six bands from a 19% starter rate up to a 48% top rate, while England, Wales and Northern Ireland use 20%, 40% and 45%. Middle and higher earners in Scotland generally pay somewhat more income tax; National Insurance is identical across the UK. See the exact difference at your salary with the Scotland vs UK tool.
Does this use the 2026/27 tax year?
Yes — 2026/27 income tax bands, National Insurance thresholds and student loan thresholds, for both Scotland and the rest of the UK.
How does a pension contribution change my pay?
This tool models salary sacrifice, where the contribution leaves your gross pay before tax and NI. That reduces both, so your take-home falls by less than you contribute. Explore this properly in the salary sacrifice tool.
Is this financial advice?
No. It's an estimate for the common employee case and general information only. Check your payslip and speak to HMRC or a qualified adviser for your exact position.