Updated Feb 20th 2018 - The revised rates proposed for Scotland were today confirmed and will apply from April 6th 2018. These will be the rates that were adjusted at the start of February. We still await the proposals on how pension reliefs will be handled with the new five bands and rates of tax - once declared these changes will also be added to all calculators on this website and our app.
Use the tax region selector at the top of any of our calculators to switch to Scotland rules for tax.
You can then use our calculators for multiple income sources through to calculating the tax on a second income source with rules specific to Scotland.
Nicola Sturgeon's proposals for income tax changes in Scotland were used as the basis in yesterday's Scottish Budget for two new bands of income tax as well as changes made to income tax rates.
Whilst Scotland will be using the same personal allowance structure as the rest of the UK (Basic Allowance £11,850 from April 2018) the income tax bands and rates will drastically vary. The new income taxation structure (after personal allowances) is as follows:
| Tax Band | Rate |
|---|---|
| Starter £0 - 2,000 | 19% |
| Basic £2,001 - 12,150 | 20% |
| Intermediate £12,151 - 31,580 | 21% |
| Higher £31,581 - 150,000 | 41% |
| Top Above £150,000 | 46% |
The tax structure will retain the tapering and removal of tax allowances for those earning over £100,000.
Full 2018/2019 rates and allowances for the UK have been updated in our rates and allowances section to now show the Scottish updates.
The government believes that the changes will raise an additional £164 million next year for Scotland whilst making sure anyone earning less than £33,000 is not burdened with increased tax.
We have updated our calculators to produce the following salary table for Scotland and compare it to the rest of the UK - these figures apply for income from April 2018 and show the total tax plus national insurance contributions for a standard taxpayer (NIC A and Basic Allowance). You can try yourself by switching the tax region selector to Scotland.
| Salary | Scotland Tax | Rest of UK Tax | Difference |
|---|---|---|---|
| £5,000 | £0.00 | £0.00 | £0.00 |
| £10,000 | £189.12 | £189.12 | £0.00 |
| £15,000 | £1,399.12 | £1,419.12 | - £20 |
| £20,000 | £2,999.12 | £3,019.12 | - £20 |
| £25,000 | £4,609.12 | £4,619.12 | - £10 |
| £30,000 | £6,259.12 | £6,219.12 | + £40 |
| £35,000 | £7,909.12 | £7,819.12 | + £90 |
| £40,000 | £9,559.12 | £9,419.12 | + £140 |
| £45,000 | £11,523.12 | £11,019.12 | + £504 |
| £50,000 | £13,811.52 | £12,987.52 | + £824 |
| £55,000 | £15,961.52 | £15,087.52 | + £874 |
| £60,000 | £18,111.52 | £17,187.52 | + £924 |
| £65,000 | £20,261.52 | £19,287.52 | + £974 |
| £70,000 | £22,411.52 | £21,387.52 | + £1,024 |
| £75,000 | £24,561.52 | £23,487.52 | + £1,074 |
| £80,000 | £26,711.52 | £25,587.52 | + £1,124 |
| £85,000 | £28,861.52 | £27,687.52 | + £1,174 |
| £90,000 | £31,011.52 | £29,787.52 | + £1,224 |
| £95,000 | £33,161.52 | £31,887.52 | + £1,274 |
| £100,000 | £35,311.52 | £33,987.52 | + £1,324 |
| £105,000 | £38,486.52 | £37,087.52 | + £1,399 |
| £110,000 | £41,661.52 | £40,187.52 | + £1,474 |
| £115,000 | £44,836.52 | £43,287.52 | + £1,549 |
| £120,000 | £48,011.52 | £46,387.52 | + £1,624 |
| £125,000 | £50,920.02 | £49,227.52 | + £1,692.50 |
| £130,000 | £53,070.02 | £51,327.52 | + £1,742.50 |
| £135,000 | £55,220.02 | £53,427.52 | + £1,792.50 |
| £140,000 | £57,370.02 | £55,527.52 | + £1,842.50 |
| £145,000 | £59,520.02 | £57,627.52 | + £1,892.50 |
| £150,000 | £61,670.02 | £59,727.52 | + £1,942.50 |
| £155,000 | £64,070.02 | £62,077.52 | + £1,992.50 |
| £160,000 | £66,470.02 | £64,427.52 | + £2,042.50 |