Scottish Tax Codes Explained 2025-26
Scottish taxpayers have an S prefix on their PAYE tax code. Scotland has 6 income tax bands — rates diverge significantly from England above £26,561. Find out what each S-prefix code means and how it affects your take-home pay.
Scottish income tax bands 2025-26
Personal Allowance: £12,570 (same as rest of UK). Scottish rates apply to all earnings above that.
| Band | Rate | Income range |
|---|---|---|
| Starter Rate | 19% | £12,571 – £15,397 |
| Basic Rate | 20% | £15,398 – £27,491 |
| Intermediate Rate | 21% | £27,492 – £43,662 |
| Higher Rate | 42% | £43,663 – £75,000 |
| Advanced Rate | 45% | £75,001 – £125,140 |
| Top Rate | 48% | £125,141 – no upper limit |
National Insurance contributions are the same across all UK regions — only income tax differs in Scotland. Calculate Scottish take-home pay →
Scottish tax codes (S prefix)
6 Scottish codes — covering all standard situations for Scottish taxpayers.
How Scottish tax codes work
The S prefix is added by HMRC to indicate you are a Scottish resident. Your employer uses this to apply Scottish Income Tax rates. You receive the S prefix if your main home is in Scotland — even if your employer is based elsewhere in the UK.
S1257L is the standard Scottish code for most employees — it works just like 1257L in England, but uses Scottish bands. The number still represents your Personal Allowance ÷ 10.
Second-job codes in Scotland are SBR (20% flat), SD0 (19% Starter Rate flat), SD1 (20% Basic Rate flat), SD2 (21% Intermediate Rate flat), and SD3 (42% Higher Rate flat). These apply when your Personal Allowance is already used by your main job.
Frequently asked questions
What does the S prefix mean on my tax code?
The S prefix means you are a Scottish taxpayer — your main place of residence is in Scotland. HMRC adds the S prefix automatically. Scottish taxpayers pay Scottish Income Tax (set by the Scottish Parliament) using Scotland's 6-band rate structure. NI is the same as the rest of the UK.
What are the Scottish income tax rates for 2025-26?
Scotland has 6 bands: Starter Rate 19% (£12,571–£14,876), Basic Rate 20% (£14,877–£26,561), Intermediate Rate 21% (£26,562–£43,662), Higher Rate 42% (£43,663–£75,000), Advanced Rate 45% (£75,001–£125,140), Top Rate 48% (above £125,140). The Personal Allowance is £12,570.
What is the most common Scottish tax code?
S1257L is the standard code for most Scottish employees with one job. It gives the standard £12,570 Personal Allowance with Scottish income tax rates applied.
How do I check if my S-prefix code is correct?
Check your tax code via your Personal Tax Account at gov.uk, the HMRC app, or on your payslip. If you have recently moved to or from Scotland, make sure HMRC have updated your residential address. Contact HMRC on 0300 200 3300 if you think your code is wrong.