Scottish Income Tax Calculator for 2023/24 Tax Year

This Salary and PAYE calculator is purely for those subject to PAYE rules and regulation which falls under Scottish control. For all other areas of the UK, please use the UK Salary Calculator

If you wish to calculate your income tax in Scotland before the income tax rate change in 2017/18, you can use the pre 2017/18 Scottish Income Tax Calculator

Scottish Tax Calculator
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Scottish Tax Guides and Calculators

iCalculator Scottish Income Tax Calculator is updated for the 2023/24 tax year. You can calculate your take home pay based on your gross income, PAYE, NI and tax for 2023/24. Simply enter your annual salary and click calculate or switch to the advanced tax calculator to review employers national insurance payments, income tax deductions and PAYE tax commitments for Scotland.

History of Scottish Income Tax

On the 6th April 2016, the UK Government altered the way PAYE was calculated and collected for individuals subject to Scottish income tax rates. This change kept Scottish Income Tax rates and PAYE inline with the wider UK PAYE rates but a portion (10%) was directly passed to Scottish funds rather than into the general HMRC tax bucket in Westminster.

HMRC sent advisory letters to all tax payers who they identified as being subject to the Scottish Income tax rates. If you have not received this notice from HMRC and if they think you should pay the Scottish rate of income tax then you should get in touch with HMRC as soon as possible as you are very likely to pay less tax using the Scottish tax tables than you are using the wider UK tax tables.

The pre 2017/18 Scottish Income Tax Calculator illustrates how that split looked.

In the 2018/19 tax year, the final changes to the Scottish income tax system was confirmed and a full set of Scottish Income tax tables were produced. This new set of Scottish tax tables consists of 5 tax bands with separate tax rates and thresholds. The aim of multi tier tax tables is to provide a more balanced and incremented tax payment as individual earnings increase. This is a popular approach around the globe though the UK has always stuck to its large jumps in tax rates between bands, in iCalculators opinion, the new Scottish income tax tables are a fairer approach to income taxation than that provided across the rest of the UK though the way the new thresholds for Scottish income tax have been calculated their will be winners and losers in terms of the amount of income tax paid.

iCalculator will continue to monitor the changes to Scottish Income tax and will update the Scottish Tax Calculator as changes are announced to the Scottish income tax rates.

How do I know if I pay Scottish Income Tax

Your tax code will change and have the prefix S applied. so if your tax code was 1000L it would become S1000L. Your tax code should be displayed on your payslip, Ps0 and any associated pension documents that you receive.

Scottish Income Tax and Self assessment Tax Returns

If you complete a self assessment tax return you will continue to complete the details about your tax situation and financial factors as normal. There will be a separate box which indicates that you pay Scottish income tax. When checking this box, the HMRC self assessment team will know that you should be taxed using the Scottish income tax rates for 2023/24 (or any other tax year if filing a self assessment for a different tax year).

Top Tip: Did you know you can legally reduce your National Insurance bill and increase your take home pay? Read more about Salary Sacrifice