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🇬🇧2026/27 · £100k PAYE · 4 nations

Take-home pay by UK nation

Same £100,000 salary across England, Scotland, Wales, and Northern Ireland. Income tax differs in Scotland — Class 1 NI does not.

Headline gap

Scotland keeps about £3,300 less than England at £100k

Scotland vs England compare

By Sammy S. · Founder · AuthorUpdated for 2026

View rankingsCompare nationsOpen calculator

£100k take-home · 2026/27

🏴󠁧󠁢󠁥󠁮󠁧󠁿

England

HMRC rUK bands

#1

£68,557

31.4% effective · monthly £5,713

🏴󠁧󠁢󠁷󠁬󠁳󠁿

Wales

HMRC rUK bands

#2

£68,557

31.4% effective · monthly £5,713

🇬🇧

Northern Ireland

HMRC rUK bands

#3

£68,557

31.4% effective · monthly £5,713

🏴󠁧󠁢󠁳󠁣󠁴󠁿

Scotland

Scottish Income Tax bands

#4

£65,257

34.7% effective · monthly £5,438

England, Wales, and Northern Ireland share HMRC rUK bands — identical take-home on this vignette. Tap a nation for the salary ladder.

Highest take-home

£68,557

England (rUK tie)

Scotland take-home

£65,257

≈ £3,300 less than England

Class 1 NI (all)

£4,011

Identical UK-wide on £100k

Key finding — Scotland trails rUK by ~£3,300 at £100k

On a £100,000 single PAYE salary in tax year 2026/27, England/Wales/Northern Ireland take-home is about £68,557 vs £65,257 in Scotland (£3,300 gap). Class 1 NI is the same UK-wide — Scottish income-tax bands drive the difference.

Cite as: Paycheck Tax Calculator take-home by UK nation 2026. Updated 2026-08-09. Vignette: £100,000 single PAYE · no student loan / pension · 2026/27.

Key takeaways

  • All 4 UK nations ranked on £100,000 single PAYE (2026/27).
  • Highest here: England (~£68,557); lowest: Scotland (~£65,257).
  • England, Wales, and Northern Ireland tie on income tax + NI — they share HMRC rUK bands.
  • Scotland vs England gap ≈ £3,300/year at £100k; ≈ £1,496 at £50k.
  • National Insurance is identical UK-wide on this model — income tax is the differentiator.
  • Student loans and pensions are excluded from rankings so nations stay comparable.
  • Personalize any amount in the 2026 UK or Scotland paycheck calculator.

What this hub ranks

We model take-home for a single PAYE earner on £100,000 across the four UK nations for tax year 2026/27 (6 April 2026 – 5 April 2027). Income tax + Class 1 NI only — no student loan or pension — so Scotland vs rUK is apples-to-apples.

England, Wales, and Northern Ireland share HMRC bands published on GOV.UK, so they tie on the paycheck. Scotland’s Scottish Income Tax schedule creates the only material income-tax gap on this page (~£3,300 at £100k).

Official rates we use (2026/27)

Personal Allowance £12,570. England/Wales/NI: 20% basic to £50,270, 40% higher to £125,140, 45% additional above — from GOV.UK Income Tax rates.

Scotland: starter 19%, basic 20%, intermediate 21%, higher 42%, advanced 45%, top 48% with the taxable-income edges published on GOV.UK Income Tax in Scotland.

Class 1 Category A NI: 8% between £12,570 and £50,270, then 2% — from GOV.UK National Insurance rates and categories.

Scotland vs rest of UK

At mid salaries the gap is modest; by £50k Scotland already trails by roughly £1,496 on this engine. At £100k the gap is about £3,300; by £150k it widens toward £5,931 as higher Scottish rates and the personal-allowance taper interact.

National Insurance does not explain the headline — NI is UK-wide. Always re-run with Plan 2/Plan 4 loans and pension sacrifice before signing an offer.

Personal Allowance taper above £100k

GOV.UK: your Personal Allowance goes down by £1 for every £2 of adjusted net income above £100,000, reaching zero at £125,140. That creates a high effective marginal rate even before additional-rate / Scottish top bands fully apply.

Our £100,000 vignette still uses the full £12,570 allowance because taper starts above £100,000. Open £125k / £150k ladder rows to see tapered results.

How to use these pages

Start on the rankings table, open a nation profile for the tax split and ladder, then use Scotland vs England (or Wales / NI) compare corridors for shareable gaps.

City cost of living is out of scope here — London and Belfast can feel very different on the same PAYE stub.

£100,000 take-home by UK nation

Ranked by modeled take-home. Highest: England · lowest: Scotland. Tax year 2026/27.

UK nation take-home at £100,000 2026/27
#NationTake-homeEffective
1🏴󠁧󠁢󠁥󠁮󠁧󠁿EnglandHMRC rUK bands£68,55731.4%
2🏴󠁧󠁢󠁷󠁬󠁳󠁿WalesHMRC rUK bands£68,55731.4%
3🇬🇧Northern IrelandHMRC rUK bands£68,55731.4%
4🏴󠁧󠁢󠁳󠁣󠁴󠁿ScotlandScottish Income Tax bands£65,25734.7%

All nation pages

🏴󠁧󠁢󠁥󠁮󠁧󠁿

#1 take-home

England

£68,557

31.4% · HMRC rUK bands

🏴󠁧󠁢󠁷󠁬󠁳󠁿

#2 take-home

Wales

£68,557

31.4% · HMRC rUK bands

🇬🇧

#3 take-home

Northern Ireland

£68,557

31.4% · HMRC rUK bands

🏴󠁧󠁢󠁳󠁣󠁴󠁿

#4 take-home

Scotland

£65,257

34.7% · Scottish Income Tax bands

Popular nation corridors

🏴󠁧󠁢󠁳󠁣󠁴󠁿🏴󠁧󠁢󠁥󠁮󠁧󠁿Scotland vs England

England keeps about £3,300 more/year on £100k — driven by income-tax bands, not NI.

Compare take-home →

🏴󠁧󠁢󠁳󠁣󠁴󠁿🏴󠁧󠁢󠁷󠁬󠁳󠁿Scotland vs Wales

Wales keeps about £3,300 more/year on £100k — driven by income-tax bands, not NI.

Compare take-home →

🏴󠁧󠁢󠁳󠁣󠁴󠁿🇬🇧Scotland vs N. Ireland

Northern Ireland keeps about £3,300 more/year on £100k — driven by income-tax bands, not NI.

Compare take-home →

🏴󠁧󠁢󠁥󠁮󠁧󠁿🏴󠁧󠁢󠁷󠁬󠁳󠁿England vs Wales

Same modeled take-home (£68,557) — both use HMRC rUK bands + identical Class 1 NI.

Compare take-home →

🏴󠁧󠁢󠁥󠁮󠁧󠁿🇬🇧England vs N. Ireland

Same modeled take-home (£68,557) — both use HMRC rUK bands + identical Class 1 NI.

Compare take-home →

🏴󠁧󠁢󠁷󠁬󠁳󠁿🇬🇧Wales vs N. Ireland

Same modeled take-home (£68,557) — both use HMRC rUK bands + identical Class 1 NI.

Compare take-home →

Compare any two nations

Compare any two UK nations

Take-home on £100,000 single PAYE — income tax + Class 1 NI.

Salary ladder — England vs Scotland

Same gross, different income-tax bands. NI matches at each rung. Bands: £30k · £40k · £50k · £75k · £100k · £125k · £150k.

GrossEnglandScotlandGap
£30,000£25,120£25,155£35
£40,000£32,320£32,255£65
£50,000£39,520£38,024£1,496
£75,000£54,057£52,007£2,050
£100,000£68,557£65,257£3,300
£125,000£78,057£72,882£5,175
£150,000£91,286£85,355£5,931

Official income-tax bands (2026/27)

Copied from GOV.UK current rates pages. Our engine uses the same edges for rankings and worked examples.

England, Wales & Northern Ireland (HMRC)

Source: GOV.UK income-tax-rates
BandTaxable incomeRate
Personal AllowanceUp to £12,5700%
Basic rate£12,571 to £50,27020%
Higher rate£50,271 to £125,14040%
Additional rateover £125,14045%

Scotland (Scottish Income Tax)

Source: GOV.UK scottish-income-tax
BandTaxable incomeRate
Personal AllowanceUp to £12,5700%
Starter rate£12,571 to £16,53719%
Basic rate£16,538 to £29,52620%
Intermediate rate£29,527 to £43,66221%
Higher rate£43,663 to £75,00042%
Advanced rate£75,001 to £125,14045%
Top rateover £125,14048%

Worked examples (validated)

£40,000 — England / Wales / NI (hand-check)

Take-home £32,320

  1. Personal Allowance £12,570 at 0% (GOV.UK).
  2. Taxable income £27,430 all in the 20% basic band → income tax £5,486.
  3. Class 1 NI: 8% on (£40,000 − £12,570) = £2,194.40 → £2,194 rounded.
  4. Take-home = £40,000 − £5,486 − £2,194 = £32,320.

Income tax £5,486 · NI £2,194. Matches GOV.UK basic-rate band + Category A NI main rate.

£40,000 — Scotland (hand-check)

Take-home £32,255

  1. PA £12,570; then starter £3,967 @ 19%, basic £12,989 @ 20%, intermediate remainder @ 21%.
  2. Income tax ≈ £5,551.07 → £5,551 in rankings.
  3. NI identical to rUK (£2,194) — UK-wide Class 1.
  4. Take-home £32,255 (about £65 less than rUK).

Income tax £5,551 · NI £2,194. Band edges from GOV.UK scottish-income-tax 2026 to 2027 table.

£50,000 — where the Scotland gap opens

Take-home £39,520

  1. rUK take-home £39,520 (income tax £7,486).
  2. Scotland take-home £38,024 (income tax £8,982).
  3. Gap ≈ £1,496 — driven by Scottish higher (42%) / intermediate stacking, not NI.

Income tax £7,486 · NI £2,994. Same Class 1 NI on both sides; income-tax difference only.

£100,000 — England / Wales / NI (hub vignette)

Take-home £68,557

  1. At exactly £100,000, Personal Allowance is still £12,570 (taper applies above £100,000).
  2. Basic £37,700 @ 20% = £7,540; higher remainder @ 40% → income tax £27,432.
  3. NI: 8% on £37,700 + 2% on £49,730 ≈ £4,011.
  4. Take-home £68,557.

Income tax £27,432 · NI £4,011. PA taper rule from GOV.UK income-tax-rates; NI from national-insurance-rates-letters.

£100,000 — Scotland (hub vignette)

Take-home £65,257

  1. Same PA and NI as rUK at £100k.
  2. Scottish bands stack starter→advanced on taxable pay → income tax £30,732.
  3. Take-home £65,257 — £3,300 less than England/Wales/NI.

Income tax £30,732 · NI £4,011. Validated against GOV.UK Scottish band table + same Class 1 NI engine.

National Insurance (UK-wide)

Category A employee rates (2026/27)

GOV.UK Class 1 employee rates: 0% below the primary threshold, 8% between £12,570 and £50,270, then 2% above. Same schedule in every UK nation on this hub.

NI is not “Scotland tax”

Scottish Income Tax changes income-tax bands only. Employee Class 1 NI does not get a separate Scottish rate table — differentials you see here are income tax.

Weekly vs annual thresholds

HMRC also publishes weekly/monthly NI thresholds. This hub uses the annual PAYE equivalents in our engine (£12,570 primary / £50,270 upper) aligned with income-tax thresholds for 2026/27.

Calculation layers

Personal allowance

£12,570 standard PA for 2026/27, tapered above £100k adjusted net income.

Income tax (rUK)

England/Wales/NI: 20% basic, 40% higher, 45% additional — about £27,432 on £100k in this model.

Income tax (Scotland)

Revenue Scotland starter through top rates (19%–48%) on non-savings, non-dividend income for Scottish taxpayers.

Class 1 NI

8% / 2% on the UK-wide earnings bands — identical in every nation here.

Decision guides

Comparing a UK job offer

Start with the nation of residence (Scottish taxpayer vs rUK). On £100k PAYE, budget about £3,300 less take-home in Scotland before loans or pension.

Moving England ↔ Scotland

Confirm Scottish taxpayer status (usually residence). Income-tax bands change; Class 1 NI and the personal allowance rules do not get a separate Scottish NI table.

Wales or Northern Ireland moves

PAYE income tax matches England on this model. Focus on housing, council tax, and cost of living — not a different income-tax schedule.

Student loans and pensions

Plan 2 vs Plan 4 and salary-sacrifice pension can outweigh the nation gap. Re-run the UK or Scotland calculator with your real options before signing.

Myths vs reality

“Wales has different income-tax rates from England.”

Not on this PAYE model — Wales matches England/NI at about £68,557 on £100k.

“Moving to Northern Ireland changes your income tax bands.”

Northern Ireland uses the same HMRC rUK bands as England and Wales here. Housing and council tax still differ.

“Scotland’s higher tax is National Insurance.”

NI matches (~£4,011 on £100k). Extra Scottish levy is income tax (~£30,732 vs ~£27,432).

“£100k is taxed the same everywhere in the UK.”

Scotland keeps about £3,300 less on this vignette because of Revenue Scotland bands and the personal-allowance taper interaction.

What we exclude

  • Student loan repayments
  • Pension contributions (salary sacrifice / net pay / relief at source)
  • Marriage Allowance and Blind Person’s Allowance
  • Tax-code variants beyond the standard Insights ladder
  • Council tax, stamp duty / LBTT / LTT, VAT
  • Self Assessment trading profits and dividends

Validation notes

  • Tax year 2026/27 (6 April 2026 – 5 April 2027) per GOV.UK income-tax-rates.
  • rUK bands and Personal Allowance £12,570 matched to GOV.UK table (basic to £50,270, higher to £125,140, additional 45%).
  • Scottish starter→top bands matched to GOV.UK scottish-income-tax 2026 to 2027 table.
  • Class 1 Category A employee NI: 8% / 2% from GOV.UK national-insurance-rates-letters (2026/27).
  • Personal Allowance taper: £1 reduction per £2 of adjusted net income over £100,000; allowance zero by £125,140.
  • Hub vignette excludes student loans and pensions so nations stay comparable.

Glossary

Take-home
Gross salary minus income tax and Class 1 employee National Insurance on this hub.
rUK / HMRC bands
England, Wales, and Northern Ireland income-tax rates on GOV.UK (20% / 40% / 45% above the Personal Allowance).
Scottish Income Tax
Income tax on non-savings, non-dividend income for Scottish taxpayers — starter through top rates on GOV.UK Income Tax in Scotland.
Personal Allowance
£12,570 for 2026/27, tapered £1 for every £2 of adjusted net income over £100,000 (zero by £125,140).
Class 1 NI
Category A employee: 8% between £12,570 and £50,270, then 2% above — UK-wide.
Effective levy
(Income tax + NI) ÷ gross for the fixed vignette.
Scottish taxpayer
Usually based on where you live in the tax year; determines whether Scottish Income Tax bands apply to your wages.
Adjusted net income
Figure HMRC uses for Personal Allowance taper and other high-income rules — broadly net income after certain reliefs (simplified on this hub as gross PAYE salary).

How to compare take-home by UK nation

  1. 1. Scan nation rankings

    See take-home on £100k single PAYE across England, Wales, Scotland, and Northern Ireland.

  2. 2. Open a nation profile

    Read band notes, income-tax vs NI split, and the salary ladder.

  3. 3. Compare corridors

    Scotland vs England is the headline pair; rUK ties explain Wales/NI.

  4. 4. Check other salaries

    Use the £30k–£150k ladder — gaps widen above ~£50k.

  5. 5. Personalize

    Add student loans and pension in the UK or Scotland paycheck calculator.

FAQs

England, Wales, and Northern Ireland tie at about £68,557. Scotland models about £65,257 — roughly £3,300 less.

No on this PAYE vignette — both use HMRC rUK bands, so take-home matches (~£68,557).

Scottish Income Tax bands (GOV.UK 2026 to 2027 table) raise income tax vs rUK. Class 1 NI is the same UK-wide.

No. Employee Class 1 Category A uses 8% / 2% on the same thresholds in every UK nation on this hub (GOV.UK NI rates).

Personal Allowance £12,570; basic 20% to £50,270; higher 40% to £125,140; additional 45% above — from GOV.UK Income Tax rates.

Starter 19% (£12,571–£16,537), basic 20%, intermediate 21%, higher 42% (£43,663–£75,000), advanced 45% to £125,140, top 48% above — from GOV.UK Income Tax in Scotland.

Tax year 2026/27 (6 April 2026 – 5 April 2027), matching GOV.UK’s current rates pages.

No — rankings exclude student loans and pensions so nations stay comparable. Toggle them in the calculator for a personal stub.

Taper reduces the allowance by £1 for every £2 of adjusted net income above £100,000. At exactly £100,000 the full £12,570 allowance still applies on this vignette.

Both are in England — same income tax and NI on this model. Cost of living differs; the PAYE stack does not.

Use the UK calculator (/calculator/uk) or Scotland calculator (/calculator/uk/scotland).

Related tools

UK paycheck calculator

rUK income tax + NI with loans & pension

Scotland tax calculator

Revenue Scotland bands + NI

UK Tax Insights

Bands, ladders, and city salary guides

Scotland Tax Insights

Scottish bands vs rUK

UK net to gross

Reverse-solve salary from take-home

National Insurance calculator

Class 1 employee NI scenarios

$100k take-home by country

International paycheck rankings

Effective tax rate UK by income

£30k–£150k PAYE+NI · rUK vs Scotland

UK stamp duty calculator

SDLT · LBTT · LTT by nation