Scotland vs rest of the UK
rates verified 24 Jul 2026 · next refresh after Autumn Statement
Direct answer
For 2026/27, a Scottish taxpayer pays slightly less income tax than rUK up to about £33,500, then more at every salary above. The extra is small at first (around £65 at £40,000) but widens to about £1,496 at £50,000, £2,300 at £80,000, and £5,679 at £150,000141.
Income-tax gap at common salaries
| Gross salary | rUK income tax | Scottish income tax | Gap |
|---|---|---|---|
| £20,000 | £1,486 | £1,446 | −£40 |
| £30,000 | £3,486 | £3,451 | −£35 |
| £50,000 | £7,486 | £8,982 | +£1,496 |
| £80,000 | £19,432 | £21,732 | +£2,300 |
| £150,000 | £54,332 | £60,011 | +£5,679 |
NI is the same UK-wide
National Insurance is reserved. Class 1 employee NI is 8% to £50,270 and 2% above for everyone in the UK10.