Annual
£0
See your real Police Scotland take-home after Scottish income tax, pension and National Insurance. Built on the Scottish pay scale and the Scottish tax bands, not the England and Wales ones.
Net pay after Scottish tax, NI and pension
Estimate using the 2025/26 Scottish pay scale and Scottish income tax bands.
Scotland sets its own income tax, with more bands and a lower higher-rate threshold than the rest of the UK, so the same salary lands differently north of the border.
Scotland has starter, basic, intermediate, higher, advanced and top rates, from 19% up to 48%.
The Scottish higher rate begins at £43,663, well below the £50,270 used elsewhere in the UK.
The PPS 2015 pension and National Insurance work the same, so only the tax line changes.
Police Scotland uses its own scale, with more constable pay points than England and Wales.
This free calculator shows your real Police Scotland take-home after the Scottish income tax bands, your PPS 2015 pension and National Insurance.
Choose your rank and pay point from the Scottish scale, set your pension and any student loan, and open More options to add your tax code or part-time hours.
These are the Scottish rates applied by the calculator. They are set by the Scottish Government and can change each year.
| Band | Income | Rate |
|---|---|---|
| Personal allowance | Up to £12,570 | 0% |
| Starter | £12,571 to £15,397 | 19% |
| Basic | £15,398 to £27,491 | 20% |
| Intermediate | £27,492 to £43,662 | 21% |
| Higher | £43,663 to £75,000 | 42% |
| Advanced | £75,001 to £125,140 | 45% |
| Top | Over £125,140 | 48% |
For the background on how Scottish police pay is set and how it compares to England and Wales, read our police pay in Scotland guide. National Insurance and student loan rules are the same across the UK, as shown on our How It Works page.