Scottish take-home pay calculator

Scottish income tax and employee National Insurance on an annual salary — six bands, and the 50% marginal trap where the Scottish higher-rate threshold sits below the NI upper limit.

Estimates only — not tax or financial advice. 2026/27 Scottish rates per gov.uk / gov.scot. Between £43,662 and £50,270 the marginal rate is 50% (42% tax + 8% NI) because the Scottish higher-rate threshold sits below the UK NI upper earnings limit. The £100,000–£125,140 band shows an effective 65% rate as the personal allowance tapers away. Scottish rates apply to earnings, not to dividends or savings interest. NI is legally charged per pay period, so this is exact only for level earnings.

Built for agents too. Every number here is one JSON call away:
curl "https://comptoir.intrane.fr/p/take-home-scotland/calc?salary=..."
Learn it: curl https://comptoir.intrane.fr/p/take-home-scotland/llms.txt

More UK pay & employment-cost tools
True cost of a hire (employer NI + pension) · UK take-home pay calculator (England, Wales & NI)