Income & Take-home · 2026/27 tax year
Scotland vs England & Wales Income Tax estimator 2026/27
For the same sole-trader profit (no savings/dividend income), estimate Income Tax under Scottish rates versus Rest-of-UK rates. Class 4 NI is the same in both places.
Taxable after PA (illustrative): £32,430
Income Tax: £6,486
Class 4 NI: £1,946
Combined IT + C4: £8,432
Income Tax: £6,919
Class 4 NI: £1,946
Combined IT + C4: £8,865
Difference (Scotland − rUK) on Income Tax alone: £433
Understanding your results
Scottish bands exist because the Scottish Parliament sets rates on non-savings, non-dividend income. The rest of the UK structure you may remember from news headlines is not automatically the one applied to your profit if you are resident in Scotland.
Starter and intermediate bands mean middle earners can pay a different shape of tax than in England even when headline “higher rate” thresholds look similar from a distance.
Savings and dividend income follow UK-wide rules, so a saver-heavy taxpayer diverges from this profit-only story — do not extrapolate from one number line.
If you moved mid-year, split-year rules may apply. This estimator assumes a full year in one regime for simplicity.
Class 4 NI is intentionally identical in both columns to remind you that “who sets the rate” is not the same for every tax on the return.
Disclaimer: This is a guidance estimate based on the 2026/27 tax year. It is not personal tax advice — consult an accountant or HMRC for your specific circumstances.
About this calculator
Scottish taxpayers use Scottish bands and rates on non-savings, non-dividend income — including self-employment profits. National Insurance remains UK-wide.
We apply the same Personal Allowance taper as the rest of the UK, then run the taxable slice through either Scottish progressive bands or Rest-of-UK bands.
If you also have interest, dividends, or employment income, the stacking order changes the answer — this page assumes profit is your only income source.
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