NHS Pay Points After Tax in Scotland 2025-26

All NHS pay points with Scottish income tax applied. Scotland's Higher Rate (42%) kicks in at £43,663 — affecting Band 7 and above.

Band 1

£22,383 £19,664/yr

Band 2

£23,615 £20,550/yr £24,336 £21,070/yr

Band 3

£24,625 £21,278/yr £25,147 £21,654/yr £25,674 £22,034/yr

Band 4

£26,530 £22,649/yr £27,598 £23,418/yr £28,924 £24,359/yr

Band 5

£29,970 £25,101/yr £31,534 £26,212/yr £33,302 £27,467/yr £35,096 £28,741/yr £36,852 £29,987/yr £38,626 £31,248/yr £40,588 £32,641/yr

Band 6

£37,338 £30,333/yr £39,205 £31,658/yr £41,659 £33,401/yr £43,742 £34,862/yr £46,906 £36,445/yr £48,531 £37,257/yr

Band 7

£46,148 £36,066/yr £48,526 £37,255/yr £50,952 £38,508/yr £53,219 £39,778/yr £55,509 £41,060/yr £57,349 £42,090/yr

Band 8a

£55,690 £41,162/yr £58,072 £42,496/yr £62,215 £44,816/yr

Band 8b

£62,215 £44,816/yr £70,417 £49,409/yr £78,597 £53,881/yr

Band 8c

£78,597 £53,881/yr £87,750 £58,732/yr £98,027 £64,180/yr

Band 9

£98,027 £64,180/yr £109,849 £70,445/yr £119,133 £75,366/yr