Scotland vs UK Tax Rates 2025/26
How Scottish income tax differs from England, Wales, and Northern Ireland
Key Differences at a Glance
| Aspect | Scotland | Rest of UK |
|---|---|---|
| Number of Tax Bands | 6 bands | 3 bands |
| Personal Allowance | £12,570 (same) | £12,570 (same) |
| Starter/Basic Rate | 19-20% | 20% |
| Higher Rate | 41% | 40% |
| Top Rate | 46% | 45% |
Tax Band Comparison (2025/26)
Scotland
£0 - £12,570
Personal Allowance (0%)
£12,570 - £14,732
Starter Rate (19%)
£14,732 - £25,688
Basic Rate (20%)
£25,688 - £43,662
Intermediate Rate (21%)
£43,662 - £125,140
Higher Rate (41%)
Above £125,140
Top Rate (46%)
Rest of UK
£0 - £12,570
Personal Allowance (0%)
£12,570 - £50,270
Basic Rate (20%)
£50,270 - £125,140
Higher Rate (40%)
Above £125,140
Top Rate (45%)
Who Pays More Tax?
Low Earners (£20,000)
Scotland:~£1,494
Rest of UK:~£1,494
Similar tax at lower incomes due to same personal allowance
Mid-Level Earners (£50,000)
Scotland:~£7,973
Rest of UK:~£7,445
Scotland pays ~£528 more due to higher rates at intermediate levels
High Earners (£100,000)
Scotland:~£26,654
Rest of UK:~£23,450
Scotland pays ~£3,200 more due to 41% higher rate vs 40%
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