Scotland has six income tax bands; England, Wales and Northern Ireland have three. Enter a salary to see both tax bills for 2026/27 and exactly what the difference is at your pay level.
✓ 2026/27 bands✓ Same NI both sides✓ Instant
🏴 Scotland
£0
take-home / year
Gross salary
Income tax
National Insurance
Pension
Student loan
Take-home
England / Wales / NI
£0
take-home / year
Gross salary
Income tax
National Insurance
Pension
Student loan
Take-home
The difference
£0
Where the crossover sits
Because of the 19% Starter rate, Scots on roughly £30,300 or less pay slightly less income tax than the rest of the UK. Above that the gap flips and widens: Scotland's Intermediate (21%), Higher (42% from £43,663), Advanced (45%) and Top (48%) rates all bite earlier or harder than their rUK equivalents. National Insurance, the Personal Allowance and its £100,000 taper are identical UK-wide, as are dividend and savings tax.
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.
Estimate only — not financial advice. Standard employee case for 2026/27 (standard tax code, under State Pension age, single employment). Doesn't model non-standard tax codes, benefits in kind or multiple jobs. Check your payslip; speak to HMRC or a qualified adviser for your exact position.