England vs Scotland Tax Comparison 2025/26
Scotland sets its own income tax rates, which differ from the rest of the UK. This table compares take-home pay side by side for every salary level. The difference column shows how much more you keep in England compared to Scotland (positive means England is better).
| Gross Salary | England Take-Home | Scotland Take-Home | Difference | % Difference |
|---|---|---|---|---|
| £20,000 | £17,920 (10.4%) | £17,943 (10.3%) | £23 | 0.13% |
| £25,000 | £21,520 (13.9%) | £21,543 (13.8%) | £23 | 0.11% |
| £30,000 | £25,120 (16.3%) | £25,108 (16.3%) | +£11 | +0.05% |
| £35,000 | £28,720 (17.9%) | £28,658 (18.1%) | +£61 | +0.21% |
| £40,000 | £32,320 (19.2%) | £32,208 (19.5%) | +£111 | +0.35% |
| £45,000 | £35,920 (20.2%) | £35,477 (21.2%) | +£442 | +1.25% |
| £50,000 | £39,520 (21.0%) | £37,977 (24.1%) | +£1,542 | +4.06% |
| £55,000 | £42,457 (22.8%) | £40,761 (25.9%) | +£1,696 | +4.16% |
| £60,000 | £45,357 (24.4%) | £43,561 (27.4%) | +£1,796 | +4.12% |
| £65,000 | £48,257 (25.8%) | £46,361 (28.7%) | +£1,896 | +4.09% |
| £70,000 | £51,157 (26.9%) | £49,161 (29.8%) | +£1,996 | +4.06% |
| £75,000 | £54,057 (27.9%) | £51,961 (30.7%) | +£2,096 | +4.03% |
| £80,000 | £56,957 (28.8%) | £54,611 (31.7%) | +£2,346 | +4.30% |
| £85,000 | £59,857 (29.6%) | £57,261 (32.6%) | +£2,596 | +4.53% |
| £90,000 | £62,757 (30.3%) | £59,911 (33.4%) | +£2,846 | +4.75% |
| £95,000 | £65,657 (30.9%) | £62,561 (34.2%) | +£3,096 | +4.95% |
| £100,000 | £68,557 (31.4%) | £65,211 (34.8%) | +£3,346 | +5.13% |
| £105,000 | £70,457 (32.9%) | £66,736 (36.4%) | +£3,721 | +5.58% |
| £110,000 | £72,357 (34.2%) | £68,261 (37.9%) | +£4,096 | +6.00% |
| £115,000 | £74,257 (35.4%) | £69,786 (39.3%) | +£4,471 | +6.41% |
| £120,000 | £76,157 (36.5%) | £71,165 (40.7%) | +£4,992 | +7.01% |
| £125,000 | £78,057 (37.5%) | £72,465 (42.0%) | +£5,592 | +7.72% |
| £130,000 | £80,686 (37.9%) | £74,932 (42.4%) | +£5,755 | +7.68% |
| £135,000 | £83,336 (38.3%) | £77,432 (42.6%) | +£5,905 | +7.63% |
| £140,000 | £85,986 (38.6%) | £79,932 (42.9%) | +£6,055 | +7.57% |
| £145,000 | £88,636 (38.9%) | £82,432 (43.1%) | +£6,205 | +7.53% |
| £150,000 | £91,286 (39.1%) | £84,932 (43.4%) | +£6,355 | +7.48% |
| £155,000 | £93,936 (39.4%) | £87,432 (43.6%) | +£6,505 | +7.44% |
| £160,000 | £96,586 (39.6%) | £89,932 (43.8%) | +£6,655 | +7.40% |
| £165,000 | £99,236 (39.9%) | £92,432 (44.0%) | +£6,805 | +7.36% |
| £170,000 | £101,886 (40.1%) | £94,932 (44.2%) | +£6,955 | +7.33% |
| £175,000 | £104,536 (40.3%) | £97,432 (44.3%) | +£7,105 | +7.29% |
| £180,000 | £107,186 (40.5%) | £99,932 (44.5%) | +£7,255 | +7.26% |
| £185,000 | £109,836 (40.6%) | £102,432 (44.6%) | +£7,405 | +7.23% |
| £190,000 | £112,486 (40.8%) | £104,932 (44.8%) | +£7,555 | +7.20% |
| £195,000 | £115,136 (41.0%) | £107,432 (44.9%) | +£7,705 | +7.17% |
| £200,000 | £117,786 (41.1%) | £109,932 (45.0%) | +£7,855 | +7.15% |
Key findings
For the 2025/26 tax year, Scottish taxpayers pay the same or more income tax than their English counterparts at every salary level above the basic rate threshold. The gap widens significantly at higher salaries due to Scotland's additional tax bands and higher rates.
Where the differences come from
Both England and Scotland share the same Personal Allowance (£12,570) and National Insurance rates. The difference is entirely in income tax rates:
| Income band | England rate | Scotland rate |
|---|---|---|
| £12,571 – £14,876 | 20% (Basic) | 19% (Starter) |
| £14,877 – £26,561 | 20% (Basic) | 20% (Basic) |
| £26,562 – £43,662 | 20% (Basic) | 21% (Intermediate) |
| £43,663 – £50,270 | 20% (Basic) | 42% (Higher) |
| £50,271 – £75,000 | 40% (Higher) | 42% (Higher) |
| £75,001 – £125,140 | 40% (Higher) | 45% (Advanced) |
| Over £125,140 | 45% (Additional) | 48% (Top) |
The starter rate advantage
Scotland's 19% starter rate is 1p lower than the basic rate in the rest of the UK. This gives a small saving of up to £23.06 on the first £2,306 of taxable income. However, this is quickly overtaken by the higher rates that apply above £26,562.
The biggest gap
The income range between £43,663 and £50,270 is where the difference is most dramatic in percentage terms. English taxpayers pay 20% on this income (still in the basic rate band), while Scottish taxpayers pay 42% (the Scottish higher rate). This 22 percentage-point gap means someone earning £50,000 pays significantly more in Scotland.
National Insurance is the same
National Insurance is a UK-wide tax and does not differ between England and Scotland. It is charged at 8% between £12,570 and £50,270, and 2% above £50,270, regardless of where you live.