Scottish Income Tax Brackets 2026/27: Scotland vs England Rates

If you live in Scotland (indicated by an 'S' tax code on your payslip), your earnings are taxed under Scotland's devolved 6-tier income tax system rather than the standard 3-tier English system.

2026/27 Scottish Tax Bands

• Personal Allowance: Up to £12,570 (0%)
• Starter Rate: £12,571 to £14,732 (19%)
• Basic Rate: £14,733 to £25,688 (20%)
• Intermediate Rate: £25,689 to £43,662 (21%)
• Higher Rate: £43,663 to £75,000 (42%)
• Advanced Rate: £75,001 to £125,140 (45%)
• Top Rate: Over £125,140 (48%)

Middle-to-high earners in Scotland pay moderately more income tax than their counterparts in England, Wales, and Northern Ireland.