Historical Scottish Income Tax Calculator upto the 2017/18 Tax Year

This Salary and PAYE calculator is purely for those subject to PAYE rules and regulation which falls under Scottish control for calculating income tax upto 2017/18. In the 2017-18 tax year, New Scottish tax rates were introduced which changed the way Scottish income tax is calculated. You can calculate your current income tax for Scotland using the 2022 Scottish Income Tax Calculator. For all other areas of the UK, please use the UK Salary Calculator

Your Income and Tax Year

iCalculator Scottish Income Tax Calculator is updated for the 2022/23 tax year. You can calculate your take home pay based on your gross income, PAYE, NI and tax for 2022/23. 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.

From the 6th April 2016, there will be a change to how PAYE is calculated and collected by individuals subject to Scottish income tax rates. This is currently designed to be inline with the wider UK PAYE rates but a portion (10%) will be directly passed to Scottish funds rather than into the general HMRC tax bucket)

You will receive a letter from HMRC if they think you should pay the Scottish rate of income tax.

The Scottish income tax calculator shows how that split will look and will be updated as changes are announce 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 2022/23 (or any other tax year if filing a self assessment for a different tax year).

Scottish PAYE and Tax calculations can seem complex, the following are taken into consideration when calculating salary and take home pay:
Gross Salary | Tax Free Allowance | Taxable Pay | Tax Due | Your National Insurance | Employer National Insurance | Your Pension Contributions | HMRC Pension Contributions | Net Pay

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