Scotland Net Salary Calculator
Personal Allowance: £12,570
Tax Breakdown for scotland (2024/25)
Income Tax
| Band | Rate | Taxed |
|---|---|---|
| Up to £14,999.99 | 0% | £0.00 |
| Up to £2,099.99 | 19% | £0.00 |
| Up to £11,295.99 | 20% | £0.00 |
| Up to £19,886.99 | 21% | £0.00 |
| Up to £61,230.99 | 42% | £0.00 |
| Up to £∞ | 45% | £0.00 |
National Insurance (NI)
| Band | Rate | NI |
|---|---|---|
| Up to £12,570 | 0% | £0.00 |
| Up to £50,270 | 8% | £0.00 |
| Up to £∞ | 2% | £0.00 |
Calculator Data Sources
- Student loan thresholds and repayment rates – GOV.UK guidance
- Plan 4 repayment info (Scotland) – mygov.scot
- Auto-enrolment pension thresholds – The Pensions Regulator
- UK tax codes and personal allowance – GOV.UK income tax rates
- National Insurance thresholds and rates – GOV.UK NI rates
📺 How Your Salary is Taxed in Scotland (2024/25)
How Your Take-Home Pay is Calculated in Scotland
Take-home pay in Scotland is calculated using a distinct set of income tax bands introduced by the Scottish Government. Our calculator reflects the latest 2024/25 tax year updates and considers all key deductions including National Insurance, pensions, and student loan repayments.
Income Tax (PAYE)
Scotland uses a unique set of six income tax bands: starter (19%), basic (20%), intermediate (21%), higher (42%), advanced (45%), and top rate (48%). Your gross pay is taxed progressively through these bands based on your income. The standard personal allowance (typically £12,570) still applies unless adjusted by your tax code. These tax rules apply only to earned income such as salary or wages—not to savings or dividends.
National Insurance Contributions (NICs)
National Insurance is collected UK-wide and is the same in Scotland as in England and Wales. In 2024/25, employees pay Class 1 NICs at 8% on earnings between the Primary Threshold and Upper Earnings Limit. This funds state pensions, unemployment benefits, and the NHS.
Pension Contributions
Most employees contribute to a workplace pension. These contributions are typically deducted from your gross salary before tax is applied, reducing your taxable income and helping grow your retirement fund. Our calculator lets you input your pension percentage to estimate its effect on your take-home pay.
Student Loan Repayments
Scottish students typically repay loans under Plan 4. Repayments are deducted at 9% of your income above the Plan 4 threshold (£27,660 in 2024/25). If you have postgraduate loans, an additional 6% may apply above a separate threshold. These deductions are automatically made via the PAYE system.
Tax Codes
Your tax code (e.g., S1257L, SBR, SD0) is prefixed with 'S' for Scotland and determines your tax-free allowance. It may also reflect deductions or adjustments for benefits-in-kind or multiple jobs. Using the correct code ensures you pay the right tax from your employer's payroll.
Use this calculator to estimate your annual, monthly, and weekly net pay in Scotland. It’s especially useful for budgeting, evaluating salary offers, or understanding how tax and NI affect your earnings under Scotland’s devolved tax structure.