About this data

Source: UK by Numbers calculation, from HMRC and Scottish Government income tax and National Insurance rates and thresholds for 2026-27

• Calculated for an employee with one job and no other income, paying income tax and employee National Insurance on annual earnings. Pension contributions, student loan repayments and other deductions are not included.
• Between £100,000 and £125,140, the personal allowance is withdrawn by £1 for every £2 earned, so the marginal rate of income tax is 60% (62% with National Insurance; 69.5% in Scotland).
• Scotland sets its own income tax rates and bands on earnings; National Insurance is the same across the UK.
• The figures match the Scottish Government's published comparisons of tax paid in Scotland and the rest of the UK to within £1.

This chart appears in Taxation.