UK Tax Comparisons 2025-26
Compare take-home pay across England, Scotland, Wales and Northern Ireland. Only Scotland has genuinely different Income Tax rates.
England vs Scotland — Detailed Comparison
Why Scotland and England have different take-home pay
Scotland has its own Income Tax bands set by Holyrood. Below ~£28,000 the difference is minimal — the 19% Starter Rate partly offsets the 21% Intermediate Rate. Above £43,662 the gap widens sharply: Scotland's Higher Rate is 42% vs England's 40%, and the Advanced Rate (45%) kicks in at £75,000 vs £125,140.
National Insurance is identical in both countries — it's a UK-wide tax.
England vs Scotland take-home pay 2025-26
| Salary | England net/yr | Scotland net/yr | Difference |
|---|---|---|---|
| £15,000 | £14,320 | £14,344 | +£24 |
| £18,000 | £16,480 | £16,508 | +£28 |
| £20,000 | £17,920 | £17,948 | +£28 |
| £22,000 | £19,360 | £19,388 | +£28 |
| £25,000 | £21,520 | £21,548 | +£28 |
| £28,000 | £23,680 | £23,703 | +£23 |
| £30,000 | £25,120 | £25,123 | +£3 |
| £32,000 | £26,560 | £26,543 | −£17 |
| £35,000 | £28,720 | £28,673 | −£47 |
| £38,000 | £30,880 | £30,803 | −£77 |
| £40,000 | £32,320 | £32,223 | −£97 |
| £42,000 | £33,760 | £33,643 | −£117 |
| £45,000 | £35,920 | £35,492 | −£428 |
| £48,000 | £38,080 | £36,992 | −£1,088 |
| £50,000 | £39,520 | £37,992 | −£1,528 |
| £55,000 | £42,457 | £40,775 | −£1,682 |
| £60,000 | £45,357 | £43,575 | −£1,782 |
| £65,000 | £48,257 | £46,375 | −£1,882 |
| £70,000 | £51,157 | £49,175 | −£1,982 |
| £75,000 | £54,057 | £51,975 | −£2,082 |
| £80,000 | £56,957 | £54,625 | −£2,332 |
| £85,000 | £59,857 | £57,275 | −£2,582 |
| £90,000 | £62,757 | £59,925 | −£2,832 |
| £100,000 | £68,557 | £65,225 | −£3,332 |
Negative difference = Scotland takes home less. Figures assume standard tax code, no pension or student loan.
Do Scottish taxpayers pay more income tax?
For most higher earners — yes. Scotland's Higher Rate of 42% applies from £43,662, compared to 40% in England from £50,270. A £60,000 earner in Scotland pays around £1,500 more per year in Income Tax than an equivalent earner in England.
At lower salaries (below £28,000) the difference is negligible. Scotland's 19% Starter Rate effectively cancels out the 21% Intermediate Rate, meaning take-home pay is virtually identical to England.
The biggest gaps appear at £43,662–£75,000 (Scotland 42% vs England 40%) and above £75,000 (Scotland 45% Advanced Rate vs England 40% until £125,140).