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Tax Comparison
See exactly how much more or less you pay in Scotland compared to England, covering income tax and property tax.
By Gary · Updated April 2026
Scotland has six income tax bands compared to England's three. The Starter (19%) and Basic (20%) rates mean lower earners pay slightly less, but the Higher (42%), Advanced (45%), and Top (48%) rates mean higher earners pay notably more.
| Band | Range | Rate |
|---|---|---|
| Starter | £12,571 – £16,537 | 19% |
| Basic | £16,538 – £29,526 | 20% |
| Intermediate | £29,527 – £43,662 | 21% |
| Higher | £43,663 – £75,000 | 42% |
| Advanced | £75,001 – £125,140 | 45% |
| Top | £125,141 – above | 48% |
| Band | Range | Rate |
|---|---|---|
| Basic | £12,571 – £50,270 | 20% |
| Higher | £50,271 – £125,140 | 40% |
| Additional | £125,141 – above | 45% |
Source: Scottish Government / HMRC, 2026/27
The crossover point is around £30,300. Below this salary, Scottish taxpayers are better off. Above it, the gap widens in England's favour. National Insurance is the same across the UK.
Add a property price to also compare LBTT vs Stamp Duty alongside your income tax difference.
Back to calculator ↑For a detailed breakdown of every difference — including worked examples at each salary level, LBTT vs Stamp Duty tables, and the £30,300 crossover point — read our Scotland vs England Tax Comparison guide.
Answers to common questions about this calculator.
See your Scottish income tax across all 6 bands, with an England comparison built in.
💰See your exact take-home pay monthly, weekly, daily, and hourly after all Scottish deductions.
📉Calculate your 2026/27 dividend tax. See the £500 allowance, which rate applies, and how much an ISA would save.
This calculator provides estimates only and does not constitute financial or tax advice. Always verify with Revenue Scotland, HMRC, or mygov.scot, and speak to a qualified financial adviser for advice specific to your circumstances.