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).
Compare by salary
Salary vs Salary — Is the raise worth it?
Compare two salaries side by side and see exactly how many pence per pound you keep after Income Tax and National Insurance. Each page shows the full breakdown and flags key thresholds like the Higher Rate (£50,270) and the 60% Personal Allowance trap (£100,000–£125,140).
| Salary A | Salary B | Net A | Net B | You keep |
|---|---|---|---|---|
| £20,000 | £25,000 | £17,920 | £21,520 | 72p/£ |
| £25,000 | £30,000 | £21,520 | £25,120 | 72p/£ |
| £28,000 | £30,000 | £23,680 | £25,120 | 72p/£ |
| £30,000 | £35,000 | £25,120 | £28,720 | 72p/£ |
| £32,000 | £35,000 | £26,560 | £28,720 | 72p/£ |
| £35,000 | £40,000 | £28,720 | £32,320 | 72p/£ |
| £38,000 | £40,000 | £30,880 | £32,320 | 72p/£ |
| £40,000 | £45,000 | £32,320 | £35,920 | 72p/£ |
| £42,000 | £45,000 | £33,760 | £35,920 | 72p/£ |
| £45,000 | £50,000 | £35,920 | £39,520 | 72p/£ |
| £48,000 | £50,000 | £38,080 | £39,520 | 72p/£ |
| £49,000 | £50,000 | £38,800 | £39,520 | 72p/£ |
| £50,000 | £55,000 | £39,520 | £42,457 | 59p/£ |
| £55,000 | £60,000 | £42,457 | £45,357 | 58p/£ |
| £60,000 | £65,000 | £45,357 | £48,257 | 58p/£ |
| £65,000 | £70,000 | £48,257 | £51,157 | 58p/£ |
| £70,000 | £75,000 | £51,157 | £54,057 | 58p/£ |
| £75,000 | £80,000 | £54,057 | £56,957 | 58p/£ |
| £80,000 | £90,000 | £56,957 | £62,757 | 58p/£ |
| £90,000 | £100,000 | £62,757 | £68,557 | 58p/£ |
| £99,000 | £100,000 | £67,977 | £68,557 | 58p/£ |
| £100,000 | £110,000 | £68,557 | £72,357 | 38p/£ |
| £110,000 | £120,000 | £72,357 | £75,914 | 36p/£ |
| £120,000 | £125,000 | £75,914 | £77,439 | 31p/£ |
England 2025-26. Standard tax code, no pension or student loan. "You keep" = pence of take-home per £1 extra gross.