Scotland vs England income tax
rates verified 24 Jul 2026 · next refresh after Autumn Statement
Direct answer
For 2026/27, a Scottish taxpayer pays less income tax than rUK below about £33,500, then more above. The gap is around £65 at £40,000, £1,496 at £50,000 and £5,679 at £150,000141.
How to read this
Scotland uses six bands; rUK uses four. Scotland's two extra bands (Intermediate 21% and Advanced 45%) and its lower Higher-rate threshold (£43,662 vs £50,270) drive most of the gap.
Decision points
- Below £33,500 – Scotland marginally cheaper; the 19% Starter rate saves up to around £40.
- £33,500 – £43,662 – Scotland increasingly more expensive due to the 21% Intermediate rate.
- £43,662 – £75,000 – Scotland's 42% kicks in below rUK's 40% threshold; gap widens fast.
- £75,000 – £125,140 – Scotland's 45% Advanced sits where rUK is still on 40%.
- Above £125,140 – Scotland's 48% Top rate is 3pp above rUK's 45% additional rate.