Scotland
£65,257
£100k · rank #4 · 34.7%
- Income tax
- £30,732
- Class 1 NI
- £4,011
- Bands
- Scottish Income Tax bands
🏴🏴2026/27
Scotland vs Wales Take-Home
At £100,000 single PAYE (2026/27), Wales keeps about £68,557 vs £65,257 in Scotland — a £3,300 annual gap from income-tax bands (NI is identical).
By Sammy S. · Founder · AuthorUpdated for 2026
Higher take-home
Wales keeps more
£68,557 vs £65,257, a £3,300 difference.
Side-by-side scoreboard
Wales
£68,557
£100k · rank #2 · 31.4%
- Income tax
- £27,432
- Class 1 NI
- £4,011
- Bands
- HMRC rUK bands
Key takeaways
- At £100,000 single PAYE (2026/27), Wales keeps about £68,557 vs £65,257 in Scotland — a £3,300 annual gap from income-tax bands (NI is identical).
- Scotland (SCT) vs Wales (WLS) — Scottish vs rUK income tax creates the paycheck gap.
- Income tax ≈ £30,732 (Scotland) vs £27,432 (Wales); NI ≈ £4,011 vs £4,011.
- Ranks: Scotland #4 · Wales #2 among 4 UK nations on this hub.
- Personalize tax code, loans, and pension in the UK or Scotland paycheck calculator.
How to read Scotland vs Wales
Both columns use the same £100,000 single PAYE vignette for tax year 2026/27: income tax + Class 1 employee National Insurance. Student loans and pensions are off so nations stay apples-to-apples.
The £3,300 gap is almost entirely Scottish vs rUK income tax — NI lines match. Wales ranks #2; Scotland ranks #4 on the hub.
At £50k the modeled gap is about £1,496; at £150k it is about £5,931. Use the ladder before treating any single salary as “the” UK gap.
Official rates behind this compare
One side uses GOV.UK rUK bands; the other uses GOV.UK Scottish Income Tax (starter 19% through top 48%). Class 1 NI is from GOV.UK National Insurance rates and categories.
Category A employee NI: 8% between £12,570 and £50,270, then 2% — identical for Scotland and Wales.
What is in the tax stack
Personal Allowance starts at £12,570 (tapered above £100,000 of adjusted net income). England/Wales/NI use 20% / 40% / 45% bands; Scotland uses the six-band Scottish Income Tax table.
Class 1 employee NI uses the UK-wide Category A schedule — differentials on this page are income tax, not a higher NI rate in Scotland.
£100k worked check
Scotland: income tax £30,732 + NI £4,011 → take-home £65,257.
Wales: income tax £27,432 + NI £4,011 → take-home £68,557.
Income-tax difference ≈ £3,300; NI difference ≈ £0 (should be ~£0).
Job offers and relocation
A move between Scotland and Wales can change take-home even at the same gross because income-tax bands differ. Confirm Scottish taxpayer status (usually based on residence) before treating the gap as locked in.
Personalize student loans (Plan 2 vs Plan 4), pension salary sacrifice, and tax codes in the calculator — those can dwarf the nation gap at some salaries.
Income ladder gaps
| Gross | Scotland | Wales | Gap |
|---|---|---|---|
| £30,000 | £25,155 | £25,120 | £35 |
| £40,000 | £32,255 | £32,320 | £65 |
| £50,000 | £38,024 | £39,520 | £1,496 |
| £75,000 | £52,007 | £54,057 | £2,050 |
| £100,000 | £65,257 | £68,557 | £3,300 |
| £125,000 | £72,882 | £78,057 | £5,175 |
| £150,000 | £85,355 | £91,286 | £5,931 |
Official bands used in this compare
England, Wales & Northern Ireland (HMRC)
GOV.UK income-tax-rates| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | over £125,140 | 45% |
Scotland (Scottish Income Tax)
GOV.UK scottish-income-tax| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 to £16,537 | 19% |
| Basic rate | £16,538 to £29,526 | 20% |
| Intermediate rate | £29,527 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | over £125,140 | 48% |
Tax layers
Income tax
Scotland: Scottish Income Tax bands ≈ £30,732. Wales: HMRC rUK bands ≈ £27,432.
Class 1 National Insurance
≈ £4,011 in Scotland vs £4,011 in Wales on £100k — same schedule.
Take-home
£65,257 vs £68,557 (34.7% vs 31.4% effective).
Myths vs reality
“Every UK nation has different income tax.”
Only Scotland currently sets distinct non-savings bands (GOV.UK Scottish Income Tax). England, Wales, and Northern Ireland share HMRC rUK rates on this model.
“Scotland always keeps less at every salary.”
Near the starter/basic crossover the gap can be tiny or briefly favour Scotland. From roughly £50k upward Scotland typically keeps less on this vignette — check the ladder.
“NI is higher in Scotland.”
Class 1 employee NI is UK-wide (GOV.UK Category A 8%/2%). Extra Scottish levy is income tax, not a higher NI rate.
“£100k loses the Personal Allowance.”
Taper starts above £100,000. At exactly £100,000 the full £12,570 allowance still applies — which is how this compare is modeled.
What we exclude
- Student loan repayments (Plan 1/2/4/5 and postgraduate)
- Pension contributions and salary sacrifice
- Marriage Allowance / Blind Person’s Allowance
- Benefits in kind, overtime/bonus scenarios beyond the fixed gross
- Council tax, SDLT/LBTT/LTT, VAT, and Self Assessment trading profits
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.
Decision guides
Comparing a UK job offer
Start with the £100k (or your ladder band) take-home gap, then add student loan and pension in the calculator. Nation alone is not the full stub.
Scotland vs rUK move
Budget the modeled £3,300/year income-tax difference at £100k, then re-run at your actual gross.
Validate the numbers yourself
Use the official band tables on this page (GOV.UK) and the worked £40k / £100k examples on the hub — income tax stacks marginally; NI is on gross.
Glossary
- rUK
- Rest of UK — England, Wales, and Northern Ireland sharing HMRC income-tax bands for this hub.
- Scottish taxpayer
- Usually determined by residence in Scotland for the tax year; Scottish Income Tax then applies to non-savings, non-dividend income.
- Class 1 NI
- Employee National Insurance deducted through PAYE on earnings — same main/upper rates UK-wide here.
- Effective levy
- (Income tax + Class 1 NI) ÷ gross on the vignette.
- Personal Allowance taper
- £1 of allowance lost for every £2 of adjusted net income over £100,000 until the allowance reaches £0 at £125,140.
FAQs
Wales by about £3,300/year on this vignette.
No. Class 1 employee NI uses the same UK-wide thresholds and rates (8% main / 2% above the UEL). Income tax is what differs for Scotland.
Yes. Scotland: Scottish Income Tax bands. Wales: HMRC rUK bands.
Single PAYE earner, £100,000 gross, tax year 2026/27 — income tax + Class 1 NI only. No student loan, pension, marriage allowance, or Blind Person’s Allowance.
Yes. At lower salaries Scotland’s starter rate can nearly erase (or briefly reverse) the gap; from about £50k upward Scotland typically keeps less on this model. Check the income ladder on this page.
Student loans, pension contributions, tax-code quirks, benefits in kind, Self Assessment trading profits, council tax, and VAT. Not tax advice.
Related compares
Compare any two UK nations
Take-home on £100,000 single PAYE — income tax + Class 1 NI.