Scottish Self-Employed Tax Calculator 2026/27
Live in Scotland and work for yourself? Enter your income and expenses to see your Scottish Income Tax, National Insurance and take-home pay, yearly, monthly or weekly.
Your results
- Total tax and NI
- £0.00
- per year
- Take-home
- £0.00
- per year (£0.00 a month)
- Effective rate
- 0%
Enter your income to see how much of each payment to set aside for tax.
| Self-employed income | £0.00 |
|---|---|
| Less expenses | £0.00 |
| Taxable profit | £0.00 |
| Personal Allowance | £12,570.00 |
| Income Tax | £0.00 |
| Class 4 National Insurance | £0.00 |
| Total tax and NI | £0.00 |
| Take-home from self-employment | £0.00 |
Class 2 NI: nothing to pay. Below £7,105 profit you can pay voluntary Class 2 at £3.65 a week to protect your State Pension. Uses Scottish Income Tax rates. National Insurance is the same across the UK.
Estimates only, not tax advice. Read the disclaimer. Figures last checked against gov.uk on .
How it works
If you live in Scotland, your Income Tax is set by the Scottish Government, so your bands and rates are different from the rest of the UK. National Insurance is not: it is the same everywhere. This calculator applies both correctly for the 2026/27 tax year (6 April 2026 to 5 April 2027).
The Scottish Income Tax bands
Scotland has six bands, compared with three in England, Wales and Northern Ireland:
| Band | Income (2026/27) | Rate |
|---|---|---|
| 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% |
The income ranges assume the standard Personal Allowance. Source: gov.uk Scottish Income Tax.
How the calculation works
First, your profit is worked out: your self-employed income minus allowable expenses, or minus the £1,000 trading allowance if that is better for you. Next, the Personal Allowance is taken off. The rest is taxed band by band, starting at the 19% starter rate and rising to the 48% top rate. Finally, Class 4 National Insurance is added on your profit at the UK-wide rates.
If you also have a job, your salary is taxed at Scottish rates first and uses up the lower bands, so your profit is taxed at the rates above it. You do not pay Class 2 National Insurance if your profit is £7,105 or more, because it is treated as paid.
The results show your total tax and National Insurance, your take-home pay, your effective tax rate and how much of each payment to set aside for your Self Assessment bill. Switch to "Per month" or "Per week" if that is how you think about your income. This is an estimate: it does not include student loan repayments, pension contributions or payments on account.
Worked example
Here is how the same profit is taxed in Scotland and in the rest of the UK, with no other income:
| Profit | Income Tax: Scotland | Income Tax: rest of UK | Class 4 NI (both) |
|---|---|---|---|
| £20,000 | £1,446.33 | £1,486.00 | £445.80 |
| £35,000 | £4,501.07 | £4,486.00 | £1,345.80 |
| £60,000 | £13,182.05 | £11,432.00 | £2,456.60 |
Take Ewan, a self-employed electrician in Glasgow with £35,000 profit. His Scottish Income Tax is £4,501.07 and his Class 4 National Insurance is £1,345.80, so his total bill is £5,846.87. He takes home £29,153.13, about £2,429.43 a month, and should set aside 16.7% of every payment for tax.
Not in Scotland? Use the UK self-employed tax calculator.
Frequently asked questions
Do self-employed people in Scotland pay more tax?
It depends on your profit. With no other income, Scottish taxpayers pay slightly less Income Tax than the rest of the UK on profits up to about £33,500, thanks to the 19% starter rate, and more above that. For example, on £20,000 the Scottish Income Tax is £1,446.33 against £1,486.00, while on £60,000 it is £13,182.05 against £11,432.00.
Is National Insurance different in Scotland?
No. National Insurance is set for the whole UK. Self-employed people in Scotland pay the same Class 4 National Insurance as everyone else: 6% on profits between £12,570 and £50,270, and 2% above.
Who pays Scottish Income Tax?
You pay Scottish Income Tax if you live in Scotland. It applies to your self-employed profit, wages and pensions. Where your clients or customers are based does not matter. Dividends and savings interest are taxed at the same rates as the rest of the UK.
What are the Scottish Income Tax bands for 2026/27?
With the standard £12,570 Personal Allowance: starter rate 19% (£12,571 to £16,537), basic rate 20% (£16,538 to £29,526), intermediate rate 21% (£29,527 to £43,662), higher rate 42% (£43,663 to £75,000), advanced rate 45% (£75,001 to £125,140), top rate 48% (over £125,140).
Do I get the same Personal Allowance in Scotland?
Yes. The Personal Allowance of £12,570 is the same across the UK. It goes down by £1 for every £2 of income over £100,000, and there is none at £125,140 or more.
Can I use this calculator if I also have a job in Scotland?
Yes. Enter your salary as employment income. Your salary is taxed at Scottish rates too, and it uses up your Personal Allowance and the lower bands first, so your self-employed profit is taxed at the rates above it. The calculator shows the extra tax caused by your profit.