{
  "name": "Scotland vs the rest of the UK: take-home pay",
  "version": "2026-09-17",
  "taxYear": "2026/27",
  "currency": "GBP",
  "type": "Modelled employee pay comparison",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "methodologyUrl": "https://aftertaxcalculator.app/methodology",
  "landingPage": "https://aftertaxcalculator.app/research/scotland",
  "assumptions": [
    "2026/27 annual employee estimate, standard Personal Allowance with any income taper; employee NI category A, below State Pension age.",
    "No benefits in kind, tax-code adjustments, Child Benefit charge, other income or bonus. Pension and loan assumptions are stated in each table.",
    "Annual thresholds are used. Actual PAYE, NI and student-loan payroll deductions can differ because of pay-period thresholds, rounding and irregular pay.",
    "No pension or student loan. NI is identical in both calculations. A negative difference means less take-home in Scotland.",
    "The Income Tax amounts are equal at £33,493 under these assumptions; that comparison is not a universal threshold for every tax code or pension arrangement."
  ],
  "sources": [
    {
      "title": "HMRC employer rates and thresholds 2026/27",
      "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"
    },
    {
      "title": "Scottish Government rates and bands 2026/27",
      "url": "https://www.gov.scot/publications/scottish-income-tax-rates-and-bands/pages/2026-to-2027/"
    }
  ],
  "columns": [
    {
      "key": "salary_gbp",
      "label": "Gross salary / year",
      "format": "gbp"
    },
    {
      "key": "rest_net_year_gbp",
      "label": "England, Wales & NI / year",
      "format": "gbp"
    },
    {
      "key": "scotland_net_year_gbp",
      "label": "Scotland / year",
      "format": "gbp"
    },
    {
      "key": "scotland_difference_month_gbp",
      "label": "Scotland difference / month",
      "format": "gbp"
    }
  ],
  "rows": [
    {
      "salary_gbp": 20000,
      "rest_net_year_gbp": 17919.6,
      "scotland_net_year_gbp": 17959.27,
      "scotland_difference_month_gbp": 3.31,
      "calculator_url": "/#salary=20000&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 25000,
      "rest_net_year_gbp": 21519.6,
      "scotland_net_year_gbp": 21559.27,
      "scotland_difference_month_gbp": 3.31,
      "calculator_url": "/#salary=25000&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 30000,
      "rest_net_year_gbp": 25119.6,
      "scotland_net_year_gbp": 25154.53,
      "scotland_difference_month_gbp": 2.91,
      "calculator_url": "/#salary=30000&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 33493,
      "rest_net_year_gbp": 27634.56,
      "scotland_net_year_gbp": 27634.56,
      "scotland_difference_month_gbp": 0,
      "calculator_url": "/#salary=33493&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 40000,
      "rest_net_year_gbp": 32319.6,
      "scotland_net_year_gbp": 32254.53,
      "scotland_difference_month_gbp": -5.42,
      "calculator_url": "/#salary=40000&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 43662,
      "rest_net_year_gbp": 34956.24,
      "scotland_net_year_gbp": 34854.55,
      "scotland_difference_month_gbp": -8.47,
      "calculator_url": "/#salary=43662&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 50000,
      "rest_net_year_gbp": 39519.6,
      "scotland_net_year_gbp": 38023.55,
      "scotland_difference_month_gbp": -124.67,
      "calculator_url": "/#salary=50000&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 50270,
      "rest_net_year_gbp": 39714,
      "scotland_net_year_gbp": 38158.55,
      "scotland_difference_month_gbp": -129.62,
      "calculator_url": "/#salary=50270&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 60000,
      "rest_net_year_gbp": 45357.4,
      "scotland_net_year_gbp": 43607.35,
      "scotland_difference_month_gbp": -145.84,
      "calculator_url": "/#salary=60000&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 75000,
      "rest_net_year_gbp": 54057.4,
      "scotland_net_year_gbp": 52007.35,
      "scotland_difference_month_gbp": -170.84,
      "calculator_url": "/#salary=75000&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 80000,
      "rest_net_year_gbp": 56957.4,
      "scotland_net_year_gbp": 54657.35,
      "scotland_difference_month_gbp": -191.67,
      "calculator_url": "/#salary=80000&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 100000,
      "rest_net_year_gbp": 68557.4,
      "scotland_net_year_gbp": 65257.35,
      "scotland_difference_month_gbp": -275,
      "calculator_url": "/#salary=100000&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 110000,
      "rest_net_year_gbp": 72357.4,
      "scotland_net_year_gbp": 68307.35,
      "scotland_difference_month_gbp": -337.5,
      "calculator_url": "/#salary=110000&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 125140,
      "rest_net_year_gbp": 78110.6,
      "scotland_net_year_gbp": 72925.05,
      "scotland_difference_month_gbp": -432.13,
      "calculator_url": "/#salary=125140&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 150000,
      "rest_net_year_gbp": 91286.4,
      "scotland_net_year_gbp": 85355.05,
      "scotland_difference_month_gbp": -494.28,
      "calculator_url": "/#salary=150000&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 200000,
      "rest_net_year_gbp": 117786.4,
      "scotland_net_year_gbp": 110355.05,
      "scotland_difference_month_gbp": -619.28,
      "calculator_url": "/#salary=200000&year=2026%2F27&region=scotland"
    }
  ]
}