Scotland has its own Income Tax bands for employment income. NI and student loan deductions are worked out separately.
Checked . Based on official GOV.UK guidance. About our calculators and content.
Explore Income Tax and NI tools
Check your taxpayer status
Where your employer is based does not, on its own, decide whether you are a Scottish taxpayer. Check your status and tax code with HMRC if you are unsure.
Choose the right year
Select Scotland and the tax year you need. The calculator shows the tax charged on each slice of taxable income under that year’s bands.
Compare the same details
Keep salary, hours, pension and loan settings the same when comparing countries. Savings, dividends, benefits and other income may need separate calculations.
Source: Read the original rules and guidance. Content checked 23 October 2026. General explanation, not personalised tax advice.