Student Loan After Tax in Scotland 2025-26
Scottish students on Plan 4 have the highest repayment threshold (£31,395). Scottish income tax rates also apply, with the Higher Rate (42%) from £43,663.
Plan 4 (Scotland) — repayment threshold £31,395
Plan 4 applies to Scottish students who took out a loan from the Student Awards Agency Scotland (SAAS). Repayments are 9% on earnings above £31,395 — the highest threshold of any plan.
All Plans — Scotland
Plan 4 — all salary levels
£18,000 £16,480/yr £19,000 £17,200/yr £20,000 £17,920/yr £21,000 £18,640/yr £22,000 £19,360/yr £23,000 £20,080/yr £24,000 £20,800/yr £25,000 £21,520/yr £26,000 £22,240/yr £27,000 £22,960/yr £28,000 £23,680/yr £29,000 £24,400/yr £30,000 £25,120/yr £32,000 £26,506/yr £35,000 £28,396/yr £37,000 £29,656/yr £38,000 £30,286/yr £40,000 £31,546/yr £42,000 £32,806/yr £45,000 £34,696/yr £48,000 £36,586/yr £50,000 £37,846/yr £52,000 £38,863/yr £55,000 £40,333/yr £58,000 £41,803/yr £60,000 £42,783/yr £65,000 £45,233/yr £70,000 £47,683/yr £75,000 £50,133/yr £80,000 £52,583/yr £85,000 £55,033/yr £90,000 £57,483/yr £95,000 £59,933/yr £100,000 £62,383/yr £110,000 £65,283/yr £120,000 £67,940/yr £125,000 £69,015/yr £130,000 £71,183/yr