Income Tax Calculator Scotland
Use our Income Tax Calculator Scotland to estimate your effective tax rate based on the latest Scottish income tax rates and brackets. Better plan your finances.
Scottish Income Tax Rate
The personal income tax rate in Scotland is slightly different from the income tax rate in England. However, it's still a progressive tax levied on total worldwide income after reductions and allowances.
Here are the tax rates in Scotland;
Taxable base (from) | Taxable base (to) | Tax rate |
0 | 12,570 | 0% |
12,571 | 14,732 | 19% |
14,733 | 25,688 | 20% |
25,689 | 43,662 | 21% |
43,663 | 125,140 | 42% |
125,141 | Remaining | 47% |
There are tax-free allowances to help you keep more of your income. Those are savings interest, dividends for shareholders, and special allowances for self-employment and rental income.
Unsure which part of the UK you'll live in? Use our UK income tax calculator. It works for all regions of the UK.

Tax Law & Fines in Scotland, UK
In the United Kingdom, the tax system is overseen by HM Revenue and Customs (HMRC) and encompasses various taxes, including income tax, corporation tax, and more.
In Scotland, the tax system is overseen by HM Revenue and Customs (HMRC) and encompasses various taxes, including income tax, corporation tax, and more.
HMRC is responsible for managing filing deadlines, tax collection, audits, and penalties for non-compliance.
Here is a summary of the tax penalties and fines in the UK;
- Filing a late tax return in the UK can lead to an initial £100 penalty if submitted within 3 months of the deadline. Further delays beyond 12 months may result in increased penalties. In addition to late filing fines, the Taxes Management Act 1970 allows for interest and proportionate penalties on any unpaid taxes owed.
- Intentionally under-reporting income or other forms of tax evasion can potentially incur unlimited fines, imprisonment, and asset forfeiture.
Scotland as part of the UK participates in international tax information-sharing agreements.
This enables automatic reporting to HMRC of income received from countries party to these agreements.
Facts About The Tax System in the United Kingdom
- The UK has one of the longest tax codes in the world at over 10,000 pages of tax law.
- UK citizens pay some of the highest income taxes among developed countries, with the top rate hitting 45%. However, taxes are lower for business and capital gains.
- In 1694, a tax was introduced on houses having more than 6 windows.
- There is an alcohol tax on beer, wine, cider, and spirits called the Alcohol Duty. It has been around since 1643 and frequently raises debate about its economic impact.
- The annual tax on owning a television in the UK is called the "TV license fee" and it funds the BBC. This tax dates back to the start of mass broadcasting in 1922.
Frequently Asked Questions
Got a question? We've got answers.
Progressive income tax uses graduated, increasing tax rates that apply to different income brackets. Here is a hypothetical example. Income tax in a random country is divided into brackets, like 0-$10k, $10k-40k, etc. Each bracket has a tax rate that increases as income rises. For example: 10% for 0-$10k and 15% for $10k-$40k and 25% for $40k-$85k. You calculate progressive income tax by applying the rate for each bracket only to the income in that bracket. So for $60k income, the progressive tax income will be 10% of first $10k and 15% of next $30k and 25% of remaining $20k. This will result in a total tax of $10,500.
Income tax is a tax levied on individuals and business entities based on their income or profits. It is imposed on taxable income, which is calculated as gross income minus any deductions and exemptions allowed under the tax code. For individuals, income tax typically applies to wages, salaries, tips, investment income like dividends and interest, business/self-employment income, capital gains, etc.
Social security contribution refers to the taxes paid into the social security system by employees, employers, and self-employed individuals. It’s used to fund several important social insurance programs such as retirement benefits, disability benefits, unemployment benefits, survivor benefits, medicare health insurance, etc.
Self-employed income refers to the earnings and revenues generated by individuals who are self-employed, operate their own business or have side projects. Some common examples of self-employed income include income from sales of products or services, consulting or freelance income, commissions, profit distributions, etc.
Self-employed expense refers to costs and expenditures incurred by individuals who are self-employed, owns their own business, or has a side project. Some common examples of self-employed expenses include equipment, supplies, insurance, professional fees, repairs and much more.
Need professional help? Talk to an tax accountant today