SCOTLAND
Payslips and pay in Scotland.
Scottish income tax has six bands (Starter, Basic, Intermediate, Higher, Advanced, Top) and Scottish-specific tax codes (S prefix). PayslipIQ uses the right rates automatically.
Educational estimates only. Not tax, legal, financial, payroll or employment advice. Verify with your employer's payroll team or HMRC.
Scotland city take-home pay
Common questions
Why are Scottish tax bands different?
The Scottish Parliament sets income tax rates and bands for non-savings, non-dividend income for Scottish residents. Rates and thresholds are typically more progressive than the rest of the UK, especially at higher earnings.
What are the Scottish income tax bands in 2026/27?
Starter rate 19 percent, Basic rate 20 percent, Intermediate rate 21 percent, Higher rate 42 percent, Advanced rate 45 percent, Top rate 48 percent. Thresholds change annually; check the current Scottish Budget for the latest figures.
How do Scottish tax codes work?
Scottish tax codes start with S, e.g. S1257L. The S tells your employer to apply Scottish rates. Codes without S use English / Welsh / NI rates.
Does Scotland use the same National Insurance?
Yes. NI is reserved to Westminster, so Scottish workers pay the same NI rates as the rest of the UK.
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Open the toolPayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension, benefits or employment advice. Always verify your payslip, tax code, deductions and take-home pay with your employer's payroll department, HMRC, your pension provider, a qualified accountant, tax adviser or another appropriately qualified professional.