Scotland: tax and money calculators for 2026/27
Scotland sets its own income tax rates and bands on earnings, its own property purchase tax (LBTT) and runs its own student finance. Everything else on your payslip, National Insurance, and taxes such as capital gains, inheritance and VAT, works the same as in the rest of the UK. These are the tools that handle the Scottish differences.
Last updated: October 2026
Calculators for Scotland
Scottish Income Tax Calculator
Tax in all six Scottish bands, take-home pay, and how much more or less you pay than the rest of the UK.
LBTT Calculator (Scotland)
Scottish LBTT with first-time buyer relief, the 8% ADS and a side-by-side stamp duty comparison.
Plan 4 Student Loan Calculator
Scottish Plan 4 repayments at the highest threshold, with your Scottish tax and NI marginal rate.
Salary Calculator
Annual, monthly and weekly take-home pay after PAYE, NI, pension and student loan.
Tick "Scottish taxpayer" or use an S tax code.
Pension Tax Relief Calculator
See the 20%, 40% or 45% relief on a pension contribution, what to claim back and the true net cost.
Scottish taxpayers get relief at their Scottish rate, claiming the part above 20% through Self Assessment.
Bonus Tax Calculator
How much of your bonus you actually keep after tax, NI and student loan, and what sacrifice saves.
Has a Scotland option, so the bonus is taxed at Scottish rates.
Council Tax Estimator
Estimate your council tax bill by band and authority, with the 25% single-person discount option.
Choose Scotland to use the Scottish band ratios.
Stamp Duty Calculator
SDLT for England & NI with post-April-2025 bands, plus Scotland LBTT and Wales LTT.
Compares LBTT with SDLT and LTT at the same price.
What is different in Scotland
How the main taxes and allowances compare with the rest of the UK.
| Area | Scotland | Elsewhere in the UK |
|---|---|---|
| Income tax on earnings | 6 bands: 19%, 20%, 21%, 42%, 45%, 48% | 3 bands: 20%, 40%, 45% |
| Savings and dividend income | Taxed at UK rates, not Scottish rates | UK rates |
| National Insurance | Same as the rest of the UK | UK-wide |
| Property purchase tax | LBTT: 0% up to £145,000, first-time buyers £175,000 | SDLT (England and NI): 0% up to £125,000 |
| Additional homes | Additional Dwelling Supplement of 8% of the price | SDLT surcharge of 5% on each band |
| Student loans | Plan 4: 9% above £33,795 | Plan 2 (England and Wales): 9% above £29,385 |
| Council tax | Bands A to H with steeper ratios for E to H; water and waste water charges are billed with it; second homes pay a premium (a 100% default from April 2026, which councils can vary) | Bands A to H in England |
Guides
Scottish income tax 2026/27: who pays more than England, and how to cut your bill
Scottish taxpayers pay less than England below £33,493 and more above it. The 2026/27 numbers, the 50% band from £43,663, and five ways to cut your tax bill.
Moving to or from Scotland: tax, student loans, property and council tax
Crossing the Scottish border changes your income tax for the whole year, your property tax and council tax. What changes, what stays the same, and what to do.
Council tax and water charges in Scotland 2026/27: bands, discounts and how to pay less
How Scottish council tax and water charges work in 2026/27: bands A to H, the 25% single person discount, Council Tax Reduction, second homes and appeals.
Buying a Home in Scotland: LBTT, First-Time Buyer Relief and the 8% ADS Explained
How buying a home in Scotland works, when LBTT is due, worked examples for 2026/27, first-time buyer relief, the 8% ADS and how to reclaim it within 36 months.
Frequently asked questions
Who pays Scottish income tax?
You pay Scottish income tax if your main home is in Scotland, wherever you work. Your tax code starts with S. It is where you live that counts, not where your employer is based, so someone living in Edinburgh and working for a London company pays Scottish rates.
Do Scottish rates apply to savings and dividends?
No. Scottish rates apply only to earnings, pensions and other non-savings, non-dividend income. Savings interest and dividends are taxed at UK rates, using your total income to decide which UK band applies.
Is National Insurance different in Scotland?
No. National Insurance is set UK-wide, so employees in Scotland pay the same rates and thresholds as everywhere else in the UK.
Do I pay stamp duty in Scotland?
No. Scotland has Land and Buildings Transaction Tax (LBTT) instead of Stamp Duty Land Tax. The nil-rate band is £145,000, or £175,000 for first-time buyers, and additional homes pay the 8% Additional Dwelling Supplement on the whole price.
Which student loan plan are Scottish students on?
Students who were living in Scotland when they started their course are usually on Plan 4. Repayments are 9% of income above £33,795 a year.
Reviewed by Alexandre Bernier, LLM (UK), CFP®
Educational tool: estimates only. Not individual financial, investment, tax or legal advice. Using it does not create an adviser-client relationship. Rules and figures change; check them against current HMRC and GOV.UK guidance and speak to a qualified professional. Editorial policy →