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.
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.
Income tax
Everyone gets a tax-free Personal Allowance — £12,570 for 2026/27 — and pays income tax only on earnings above it. If you earn over £100,000 that allowance tapers away by £1 for every £2 of income, disappearing entirely at £125,140, which creates a well-known high effective rate in that band. Above the allowance, the rates and bands depend on where you live.
National Insurance
National Insurance is the same across the whole UK. For 2026/27 employees pay nothing up to £12,570, then 8% on earnings between £12,570 and £50,270, and 2% on everything above £50,270.
Pension (salary sacrifice)
This calculator models a salary sacrifice pension: your contribution comes out of gross pay before income tax and National Insurance are worked out. Because it lowers the income those are charged on, your take-home drops by noticeably less than the amount you put into the pension — which is what makes salary sacrifice efficient.
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 figures assume the standard Personal Allowance of £12,570, which the taper reduces above £100,000. Personal Allowance and the higher thresholds are frozen for several years, so pay rises gradually pull more income into higher bands — an effect known as fiscal drag.
Student loan repayment thresholds 2026/27
You repay 9% of everything you earn above your plan's threshold (6% for a Postgraduate Loan). You never repay a percentage of the whole salary — only the part above the threshold — and 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 |
Repayments are collected per pay period through PAYE, so a bonus month can trigger a larger deduction. Undergraduate and postgraduate loans stack, so someone with both can repay 9% + 6% across the band above both thresholds.
Frequently asked questions
How is take-home pay calculated?
It's your gross salary minus income tax, National Insurance, any pension contribution and any student loan repayment. Income tax and NI are worked out in bands — you only pay each rate on the portion of income inside that band, never on your whole salary.
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.
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 do student loan repayments work?
Above your plan's threshold you repay 9% of the excess (6% for a Postgraduate Loan). For 2026/27 the thresholds are £26,900 (Plan 1), £29,385 (Plan 2), £33,795 (Plan 4), £25,000 (Plan 5) and £21,000 (Postgraduate).
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. Other pension arrangements (relief at source, net pay) treat NI differently, so your payslip may vary slightly.
Is this financial advice?
No. It's an estimate for the common employee case and general information only. It doesn't cover non-standard tax codes, benefits in kind or multiple jobs. Check your payslip and speak to HMRC or a qualified adviser for your exact position.