Scottish Rate of Income Tax Calculator


This calculator allows you to see how much tax is due on salaries at the UK tax rate and the Scottish Rate of Income Tax (SRIT). It lets you increase and decrease the SRIT from a baseline of 10p in the pound.

Salary: £
Set SRIT at:
Personal Allowance
Initial personal allowance £11,000
Deductions for £100,000+
Final personal allowance
Total Taxable income
Taxes due by band at UK and Scottish rates

UK Element


Scottish Element



Basic Rate
Higher Rate
Additional Rate

You can also find out how much tax is paid on the average salaries of selected professions.

Average Full-Time SalaryMSP SalaryScottish Premiership Footballer


SPICe Briefing

SPICe briefing SB 14-14 The Scottish Rate of Income Tax and Additional Rate Taxpayers provides an introduction to the Scottish Rate of Income Tax (SRIT). The SRIT will come into force in 2016-17 under the terms of the Scotland Act (2012). 

About the Calculator

  • How to use the calculator

Enter a figure into the Salary box then hit calculate. 

Change the Scottish Rate of Income Tax using the SRIT drop down menu

  • Data Source

The personal allowance, tax thresholds and UK tax rates are based on the figures for the financial year 2016-17. More information can be found on HMRC’s website.