Take-home pay calculator for Scotland
Work out your take-home pay at the Scottish Income Tax rates, after National Insurance, student loan and pension.
2026 to 2027 Scottish rates from HMRC, checked 13 November 2026. Tested against HMRC's own estimator.
Result
On £30,000 a year, your take-home pay is £2,096.37 a month.
take-home pay a month, 2026 to 2027
| Item | A year | A month |
|---|---|---|
| Pay before tax | £30,000.00 | £2,500.00 |
| Income Tax | −£3,449.18 | −£287.43 |
| National Insurance | −£1,394.40 | −£116.20 |
| Take-home pay | £25,156.42 | £2,096.37 |
- Take-home £25,156.42 (84%)
- Income Tax £3,449.18 (11%)
- National Insurance £1,394.40 (5%)
That is £483.78 a week. Tax code S1257L, paying tax in Scotland. Of a £1,000 pay rise you would keep £710.00, so 29% goes in deductions.
Show the workings
| Step | Sum | Answer |
|---|---|---|
| Tax-free pay from tax code S1257L | £12,570.00 allowance, which code S1257L covers up to £12,579.00 | £12,579.00 |
| Taxable pay | £30,000.00 − £12,579.00 | £17,421.00 |
| Starter rate | £3,967.00 × 19% | £753.73 |
| Basic rate | £12,989.00 × 20% | £2,597.80 |
| Intermediate rate | £465.00 × 21% | £97.65 |
| Income Tax | £753.73 + £2,597.80 + £97.65 | £3,449.18 |
| National Insurance | £17,430.00 above £12,570.00 × 8% | £1,394.40 |
| Take-home pay | £30,000.00 − £3,449.18 tax − £1,394.40 National Insurance | £25,156.42 |
What this leaves out or assumes
- Scottish Income Tax rates, a standard Personal Allowance and National Insurance category A.
- Tax-free pay follows the tax code, as payroll and HMRC's own take-home pay estimator do: code 1257L gives £12,579 a year, not £12,570, which is up to a few pounds less tax.
- Worked out over the whole tax year. Payroll works out each payday on its own, so a monthly or weekly payslip can differ by a few pence, or by more in a month with a bonus.
Where the figures come from
- Personal Allowance, 2026 to 2027: £12,570 a year. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Range of allowances each tax code number covers: £10. Source: HMRC PAYE Manual PAYE11065: suffix codes, calculating the number. Checked 13 November 2026.
- Scottish starter rate: 19%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Scottish starter rate band: taxable income it covers: £3,967 a year. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Scottish basic rate: 20%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Scottish basic rate band: top of taxable income it covers: £16,956 a year. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Scottish intermediate rate: 21%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Scottish intermediate rate band: top of taxable income it covers: £31,092 a year. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Scottish higher rate: 42%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Scottish higher rate band: top of taxable income it covers: £62,430 a year. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Scottish advanced rate: 45%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Taxable income above which the Scottish top rate applies: £125,140 a year. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Scottish top rate: 48%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- National Insurance primary threshold: £12,570 a year. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- National Insurance upper earnings limit: £50,270 a year. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Employee National Insurance between the primary threshold and upper earnings limit (category A): 8%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Employee National Insurance above the upper earnings limit (category A): 2%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
Scottish Income Tax bands 2026 to 2027
| Band | Pay | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 to £16,537 | 19% |
| Basic rate | £16,538 to £29,526 | 20% |
| Intermediate rate | £29,527 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
The same bands are on GOV.UK. You get no Personal Allowance on pay over £125,140.
Scotland and the rest of the UK
You pay Scottish Income Tax if you live in Scotland. National Insurance is the same across the UK. Plan 4 is the student loan plan for people who studied in Scotland.
| Salary | Scotland | Rest of the UK | Difference |
|---|---|---|---|
| £20,000 | £17,961.07 | £17,921.40 | £39.67 |
| £25,000 | £21,561.07 | £21,521.40 | £39.67 |
| £30,000 | £25,156.42 | £25,121.40 | £35.02 |
| £40,000 | £32,256.42 | £32,321.40 | −£64.98 |
| £50,000 | £38,027.33 | £39,521.40 | −£1,494.07 |
| £75,000 | £52,011.13 | £54,061.00 | −£2,049.87 |
| £100,000 | £65,261.40 | £68,561.00 | −£3,299.60 |
A positive difference means you take home more in Scotland. Lower earners pay a little less in Scotland because of the starter rate; higher earners pay more.