Scotland salary after tax

Scottish bands for 2026 to 2027 run from 19 percent to 48 percent. National Insurance is still the UK-wide employee rate.

Starter rate 19 percent up to £3,967 above the allowance. Basic 20 percent, intermediate 21 percent, higher 42 percent, advanced 45 percent, top 48 percent. Source: HMRC rates and thresholds for employers, 2026 to 2027.