Personal allowance: £12,570
The first £12,570 of your income is tax-free. For earnings above £100,000, the personal allowance reduces by £1 for every £2 earned above that threshold, disappearing entirely at £125,140.
Enter your salary and see exactly how much goes in income tax and National Insurance. Switch between Scottish and rest of UK rates to compare. Includes all six Scottish bands for 2026/27.
The first £12,570 of your income is tax-free. For earnings above £100,000, the personal allowance reduces by £1 for every £2 earned above that threshold, disappearing entirely at £125,140.
8% on earnings between £12,570 and £50,270. 2% on earnings above £50,270. NI is the same whether you pay Scottish or rest of UK income tax.
It does not account for pension contributions, salary sacrifice, benefits in kind, savings income, dividends, or other sources. Savings income and dividends are taxed at UK-wide rates regardless of where you live.