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.
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