Take-home pay across UK nations - 2026/27
| Gross salary | England / Wales / NI | Scotland | Scotland vs England |
|---|---|---|---|
| £25,000 | £21,720 | £21,685 | −£35 |
| £35,000 | £28,920 | £28,450 | −£470 |
| £45,000 | £35,720 | £35,250 | −£470 |
| £55,000 | £42,170 | £41,025 | −£1,145 |
| £75,000 | £54,420 | £52,755 | −£1,665 |
| £100,000 | £70,170 | £67,440 | −£2,730 |
| £125,140 (top of 60% trap) | £80,213 | £75,720 | −£4,493 |
| £150,000 | £92,528 | £87,790 | −£4,738 |
| £200,000 | £119,278 | £112,790 | −£6,488 |
Figures after income tax and employee NI. Excludes pension contributions, student loan, BIK and HICBC.
What the data shows
UK take-home (£) - England vs Scotland across income levels
Net annual take-home at salaries from £25k to £150k. The gap between Scottish and English lines widens above £43,662 where Scottish higher rate (42%) exceeds English higher rate (40%). The £125k point is where England loses the entire Personal Allowance through the taper.
The key take-home patterns
- At £25,000, English and Scottish take-home are within £35 - effectively identical at the entry-level.
- At £55,000, the gap widens to £1,145/year as the Scottish higher rate (42% from £43,662) bites.
- At £100,000, the Scottish gap is £2,730/year. Below the 60% trap threshold for both.
- At £125,140 (top of the 60% trap), England has the worst marginal-rate spike (62%) - but Scotland’s combined 45% advanced + PA taper produces ~67%.
- At £150,000+, Scotland’s top rate (48%) takes over - the gap widens to £4,738+/year.
The headline insight: Scotland is roughly equal for basic earners but materially more expensive for higher earners. The crossover where Scotland starts costing meaningfully more is around £45,000.
Wales and Northern Ireland
Welsh income tax rates (Welsh Rates of Income Tax - WRIT) currently match England’s for 2026/27. Welsh tax codes start with "C". The Welsh Government has the legal power to vary the rates but has not done so since the system began in 2019.
Northern Ireland uses the same income tax rates as England and Wales. No regional variation.
So in practice, "England" take-home figures apply across England, Wales and Northern Ireland.
Worked example: which side of the border?
A senior consultant on £100,000 considering Edinburgh vs Manchester
- Manchester (England rates): £70,170 net take-home
- Edinburgh (Scottish rates): £67,440 net take-home
- Annual Scotland premium: £2,730
- Cost of living in Manchester median 1-bed: £1,100/month = £13,200/year
- Cost of living in Edinburgh median 1-bed: £1,300/month = £15,600/year
- Manchester: £70,170 − £13,200 = £56,970 disposable
- Edinburgh: £67,440 − £15,600 = £51,840 disposable
- Manchester nets £5,130/year more disposable incomeat this income level
How to cite this data
Try your specific salary
The tax calculator handles Scottish, Welsh and English tax codes - try your salary and see your exact take-home.
Open the tax calculatorMethodology + sources
- Income tax bands and rates 2026/27 from gov.uk Income Tax and gov.scot Scottish Income Tax
- NI rates from gov.uk National Insurance - 8% Class 1 between £12,570 and £50,270, 2% above
- Personal Allowance £12,570; PA taper applies above £100,000 ANI
- Assumes single earner, no pension contributions, no benefits-in-kind, no student loan, no HICBC
- Scottish figures reflect six-band system (19% / 20% / 21% / 42% / 45% / 48%)
- Welsh and NI figures match English rates for 2026/27
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