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Income Tax
Find out exactly what you take home after Scottish income tax, National Insurance, pension, and student loan deductions.
By Gary · Updated April 2026
Select a band to auto-fill salary, or enter manually below
Your personal contribution (employer contributions don't reduce your tax)
Your take-home pay is your gross salary minus four possible deductions, applied in this order:
1. Pension contribution— reduces your taxable income before tax is calculated.
2. Scottish income tax— applied at your marginal Scottish rate (19% to 48%).
3. National Insurance— UK-wide rates: 8% up to £50,270, then 2%.
4. Student loan— if applicable, 9% above your plan threshold.
Worked example: £35,000 salary, Plan 4, no pension:
| Item | Amount |
|---|---|
| Gross salary | £35,000 |
| Scottish income tax | £4,532 |
| National Insurance | £1,794 |
| Student loan (Plan 4) | £203 (9% above £33,795) |
| Annual take-home | £28,471 |
| Monthly take-home | £2,373 |
Scottish graduates on Plan 4 (SAAS) have a repayment threshold of £33,795— higher than Plan 2's £29,385. You pay nothing if you earn under £33,795, and 9% on any income above it.
This calculator does not automatically apply NHS pension deductions. NHS Scotland staff pay between 5.7% and 12.7% of salary into the SPPA scheme across 9 tiers, depending on their pensionable pay. Enter your exact contribution rate in the pension field above to see your real take-home. For full detail on contribution tiers, accrual rates, and the Annual Allowance, read our NHS Scotland Pension Guide.
Get your exact figure. Enter your salary, pension, and student loan plan above for a personalised breakdown.
Back to calculator ↑Answers to common questions about this calculator.
See your Scottish income tax across all 6 bands, with an England comparison built in.
📈See how much you could save through pension, one-off bonus, EV, or cycle-to-work salary sacrifice with Scottish tax bands.
🎓Calculate monthly repayments for Plan 4 (SAAS) and all other plans with year-by-year projections.
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.