The one-line version
Scotland sets its own Income Tax bands and rates. NI is still UK-wide. Two people on the same salary can keep different amounts depending on where they’re taxed.
Side-by-side take-home (no pension / student loan)
GrossEngland net/moScotland net/mo
£30,000£2,093£2,094
£50,000£3,293£3,166
£75,000£4,505£4,331
£100,000£5,713£5,435
At £50k, England keeps roughly £1,500+/year more in this model. At £100k the gap is about £3,300+/year. Low salaries can be nearly identical.
What to compare
- Scottish starter / intermediate bands vs England’s basic rate
- Higher and advanced Scottish rates on middle-to-high incomes
- NI and student loans (same thresholds across both)
Try it live
Open TaxBite, enter your salary, then switch Region between England/Wales/NI and Scotland. The Tax Bite pie and punchline update instantly — perfect for “should I move?” debates and job offers.
Estimates only — tax residency and codes matter. Consult HMRC for official advice.