£28,000 England vs Scotland After Tax 2025-26
Side-by-side take-home pay comparison · Income Tax + National Insurance
Who pays more? Neither — take-home is virtually identical (difference: £23/year). Take-home pay is virtually identical in Scotland and England at this salary (difference: £23/year).
England — Income Tax bands
| Band | Tax |
|---|---|
| Personal Allowance | — |
| Basic Rate (20%) | £3,086 |
| Total Income Tax | £3,086 |
Scotland — Income Tax bands
| Band | Tax |
|---|---|
| Personal Allowance | — |
| Starter Rate (19%) | £537 |
| Basic Rate (20%) | £2,419 |
| Intermediate Rate (21%) | £107 |
| Total Income Tax | £3,063 |
National Insurance — identical in England and Scotland
NI is a UK-wide tax — Scottish Parliament has no powers over it. Both England and Scotland pay £1,234/year on £28,000.
| Band | Earnings | NI |
|---|---|---|
| Below Primary Threshold | £12,570 | — |
| Main Rate (8%) | £15,430 | £1,234 |
| Upper Rate (2%) | £0 | — |
| Total NI | £1,234 |
£28,000 after tax — England vs Scotland
On a £28,000 salary, England take-home is £23,680 per year (£1,973/month), while Scotland take-home is £23,703 per year (£1,975/month).
Take-home pay is virtually identical in Scotland and England at this salary (difference: £23/year).
The difference is driven entirely by Income Tax: England charges £3,086 vs Scotland's £3,063 on £28,000. National Insurance is the same in both countries at £1,234/year.
Scotland's 6 income tax bands (2025-26)
Scotland uses six bands: Starter (19%, £12,570–£15,397), Basic (20%, £15,397–£27,491), Intermediate (21%, £27,491–£43,662), Higher (42%, £43,662–£75,000), Advanced (45%, £75,000–£125,140), and Top (48%, above £125,140). England uses three bands: Basic (20%), Higher (40%, from £50,270), and Additional (45%, from £125,140).
Frequently asked questions
How much do I take home on £28,000 in England vs Scotland?
On £28,000, England take-home is £23,680/year (£1,973/month). In Scotland it is £23,703/year (£1,975/month). Take-home pay is virtually identical in Scotland and England at this salary (difference: £23/year).
How much more Income Tax do Scottish taxpayers pay on £28,000?
On £28,000, Income Tax in England is £3,086 vs £3,063 in Scotland — a difference of £23/year. National Insurance is identical (£1,234) in both countries.
Who pays more tax on £28,000 — England or Scotland?
Neither — take-home is virtually identical (difference: £23/year). Take-home pay is virtually identical in Scotland and England at this salary (difference: £23/year). Scotland uses 6 income tax bands (Starter 19%, Basic 20%, Intermediate 21%, Higher 42%, Advanced 45%, Top 48%) compared to England's 3 bands (Basic 20%, Higher 40%, Additional 45%).
What is the effective tax rate on £28,000 in Scotland vs England?
On £28,000, the effective tax rate (Income Tax + NI as % of gross) is 15.43% in England and 15.35% in Scotland. National Insurance is the same in both countries.