£21,000 net to gross salary in Scotland
To take home £21,000 a year in Scotland you need a gross salary of about £24,223. On that salary you pay £2,291 Income Tax and £932 National Insurance, leaving £21,000 a year or £1,750 a month. In England the same take-home pay needs £24,279 gross.
| Target take-home pay | £21,000 |
| Gross salary needed | £24,223 |
| Income Tax | £2,291 |
| National Insurance | £932 |
| Take-home pay per year | £21,000 |
| Take-home pay per month | £1,750 |
| Gross needed in England | £24,279 |
How this is worked out
The gross salary is found by trying gross amounts until the take-home pay after Income Tax and National Insurance matches the target, then rounding to the nearest pound. The take-home figure shown is the exact result for that rounded salary, so it can differ from the target by a pound.
Figures use the 2026-27 rates for Scotland: tax code 1257L with the £12,570 Personal Allowance, no other income and no student loan. Scottish Income Tax bands: 19% to £16,537, 20% to £29,526, 21% to £43,662, 42% to £75,000, 45% to £125,140 and 48% above. The Personal Allowance falls by £1 for every £2 of income over £100,000. Employee Class 1 National Insurance is 8% on pay between £12,570 and £50,270 a year and 2% above.
Sources: Scottish Income Tax rates (GOV.UK), National Insurance: how much you pay (GOV.UK)