Comparison · 2026-27
Scotland versus England: the same salary, different tax
Income tax on earnings is devolved, so a Scottish taxpayer and an English taxpayer on the same salary can pay different amounts. Scotland has a wider set of bands, including a 19% starter rate and a 48% top rate; England, Wales and Northern Ireland use 20%, 40% and 45%.
Swipe sideways to compare all columns.
| Gross salary | England, Wales & NI tax | Scotland tax | Lower tax |
|---|---|---|---|
| GBP 25,000 | GBP 3,480 | GBP 3,441 (lowest) | Scotland |
| GBP 30,000 | GBP 4,880 | GBP 4,845 (lowest) | Scotland |
| GBP 40,000 | GBP 7,680 (lowest) | GBP 7,745 | England, Wales & NI |
| GBP 50,000 | GBP 10,480 (lowest) | GBP 11,976 | England, Wales & NI |
| GBP 60,000 | GBP 14,643 (lowest) | GBP 16,393 | England, Wales & NI |
| GBP 80,000 | GBP 23,043 (lowest) | GBP 25,343 | England, Wales & NI |
| GBP 100,000 | GBP 31,443 (lowest) | GBP 34,743 | England, Wales & NI |
| GBP 125,000 | GBP 46,943 (lowest) | GBP 52,118 | England, Wales & NI |
| GBP 150,000 | GBP 58,714 (lowest) | GBP 64,645 | England, Wales & NI |
What this means
The table shows total employee tax — income tax plus National Insurance — at each salary, with the lower figure highlighted. National Insurance is the same in both, so the difference comes entirely from income tax.
- Highlighted figures are the lowest estimate in that row, not a recommendation.
- All figures are annual and rounded to whole currency units.
- Change the salary, year or options in the calculator for your own result.
Common questions
Why does Scotland tax some salaries more?
Scotland’s higher and top rates start at lower thresholds than England’s, and it adds an intermediate 21% band. At higher salaries that generally outweighs the cheaper starter rate.
At what salary does Scotland become more expensive?
Roughly above GBP 30,000 for a single taxpayer with the standard allowance. Below that, the 19% starter rate can make Scotland slightly cheaper.
Does this include National Insurance?
Yes. Both columns include employee Class 1 National Insurance at 8% between the primary threshold and the upper earnings limit, then 2% above it.