Scotland sets its own income tax rates, which differ from the rest of the UK (England, Wales, and Northern Ireland). National Insurance rates are the same across the UK.
Detailed guide to rUK rates, thresholds and practical salary planning.
Detailed guide to Scottish bands, thresholds and region-specific take-home effects.
At £50,000 salary, you take home £1,552.48 more in England/Wales/NI than in Scotland.
| Band | Rate | Threshold |
|---|---|---|
| Personal Allowance | 0% | Up to £12,570 |
| Basic rate | 20% | £12,571–£50,270 |
| Higher rate | 40% | £50,271–£125,140 |
| Additional rate | 45% | Over £125,140 |
| Band | Rate | Threshold |
|---|---|---|
| Personal Allowance | 0% | Up to £12,570 |
| Starter rate | 19% | £12,571–£14,732 |
| Basic rate | 20% | £14,733–£25,688 |
| Intermediate rate | 21% | £25,689–£43,662 |
| Higher rate | 42% | £43,663–£75,000 |
| Advanced rate | 45% | £75,001–£125,140 |
| Top rate | 48% | Over £125,140 |
Source: gov.uk/scottish-income-tax