Scotland Take-Home Pay Calculator 2026/27
Estimate your 2026/27 take-home pay in Scotland with the six Scottish Income Tax bands, National Insurance and student loans, with every rate shown and editable.
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About the Scotland Take-Home Pay Calculator
The Scotland Take-Home Pay Calculator estimates your take-home pay as a Scottish taxpayer for the 2026/27 tax year, from 6 April 2026 to 5 April 2027. Enter your gross salary per year or per pay period, choose a student loan plan if you have one, and add a workplace pension. The result shows net pay per year, per month and per pay period, and a breakdown where every line carries its scope, the 2026/27 tax year and its rate.
Scotland sets its own Income Tax bands and rates on earnings, while National Insurance and student loans are the same across the United Kingdom. If you pay tax in England, Wales or Northern Ireland, use the UK Take-Home Pay Calculator instead.
Scottish Income Tax
Personal allowance
The first £12,570 is tax free, as in the rest of the UK. The allowance falls by £1 for every £2 of adjusted net income above £100,000 and is gone at £125,140. The pension lowers adjusted net income.
Six bands
The 2026/27 Scottish bands are the starter rate of 19% from £12,571 to £16,537, the basic rate of 20% to £29,526, the intermediate rate of 21% to £43,662, the higher rate of 42% to £75,000, the advanced rate of 45% to £125,140 and the top rate of 48% above. The calculator applies them to taxable income after the allowance, so the starter band covers the first £3,967 of taxable income.
National Insurance and student loans
Employee Class 1 National Insurance (category A) is 8% between £12,570 and £50,270 and 2% above, on gross pay. Student loans repay 9% above the plan threshold (Plan 1 £26,900, Plan 2 £29,385, Plan 4 £33,795, Plan 5 £25,000), or 6% above £21,000 for the Postgraduate loan. Most Scottish graduates repay under Plan 4.
Pensions under net pay
The pension is modelled as a net pay arrangement: it lowers Income Tax, but not National Insurance or the student loan.
Worked example
£50,000 a year in Scotland
Taxable income is 50,000 − 12,570 = 37,430. Income Tax is 753.73 at 19% plus 2,597.80 at 20% plus 2,968.56 at 21% plus 6,338 × 42% = 2,661.96, so £8,982.05. National Insurance is £2,994.40, and net pay is £38,023.55 a year. With Plan 4, the repayment is 16,205 × 9% = £1,458.45.
What the estimate leaves out
The estimate assumes tax code S1257L with no other allowances, one student loan at most, and no high-income child benefit charge, savings or dividend income. Savings and dividends are taxed at UK rates, not the Scottish ones. Payroll works per pay period and rounds student loan deductions down to whole pounds, so a payslip can differ slightly.
Sources
The bands come from GOV.UK's Scottish Income Tax 2026 to 2027 page and the Scottish Government's technical factsheet; National Insurance and student loan thresholds come from GOV.UK's Rates and thresholds for employers 2026 to 2027.
Edit and reset the rates
All six Scottish rates, both National Insurance rates and the chosen plan's repayment rate are fields in the Tax rates panel. Reset to 2026/27 defaults restores them all.
Privacy
Nothing is uploaded; every calculation runs in your browser and never leaves your device. Your salary and the rates you enter are not stored or sent anywhere.
Related tools
Compare countries with the Net Salary Calculator, or turn an hourly rate into pay with the Gross Pay Calculator.
Frequently asked questions
What are the Scottish Income Tax bands for 2026/27?
After the £12,570 personal allowance: starter 19% to £16,537, basic 20% to £29,526, intermediate 21% to £43,662, higher 42% to £75,000, advanced 45% to £125,140 and top 48% above.
Is National Insurance different in Scotland?
No. National Insurance is a UK-wide charge: 8% between £12,570 and £50,270 and 2% above, the same as in England, Wales and Northern Ireland.
What is take-home pay on £50,000 in Scotland?
With no student loan, Scottish Income Tax is £8,982.05 and National Insurance £2,994.40, so take-home pay is £38,023.55 a year. That is £1,496.05 less than in England, because of the 21% and 42% bands.
Who pays Scottish Income Tax?
You pay it when you live in Scotland for most of the tax year; your tax code then starts with S, such as S1257L. Where you work does not matter. Savings and dividend income stay on the UK rates.
Which student loan plan do Scottish graduates repay?
Students from Scotland who borrowed from the Student Awards Agency Scotland repay under Plan 4, at 9% of pay above £33,795. A Postgraduate loan from England or Wales repays 6% above £21,000. If you moved from elsewhere in the UK, your plan depends on where you lived when your course started, not where you live now.
Why is my Scottish payslip different from this estimate?
The estimate is an annual figure. Payroll applies the Scottish bands and National Insurance to each pay period separately and rounds student loan deductions down to whole pounds, so uneven pay or a tax code other than S1257L changes the amounts.