TaxBullUK capital gains tax

Salary rank

What salary puts you in the top 10% in Scotland?

The middle full-time earner working in Scotland makes £39,719 a year before tax. Below is what each published band takes, and what ONS do not publish for Scotland.

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What ONS publish in Scotland

What ONS publish for Scotland, by place of work
BandSalarySource
Upper half£39,719Published for Scotland
Top 25%£52,500Published for Scotland
Top 10%£71,307Published for Scotland
Top 5%£90,300Published for Scotland
Top 1%Not publishedONS publish the figure but no coefficient of variation for it (the CV cell is ".", and ONS's key reads ". = unavailable"), so its precision is not established.

What each band takes

Upper half

£39,719 and over

Scotland figure, published by ONS.

Top 25%

£52,500 and over

Scotland figure, published by ONS.

Top 10%

£71,307 and over

Scotland figure, published by ONS.

Top 5%

£90,300 and over

Scotland figure, published by ONS.

Top 1%

£186,840 and over

Not published for Scotland

the United Kingdom figure, not Scotland's

Wider figures: the United Kingdom.

Full-time employee jobs on adult rates who have been in the same job for more than a year. Gross annual pay for the tax year that ended 5 April 2025. ASHE covers employee jobs only: not the self-employed, and not employees who were not paid in the reference period. Contains public sector information licensed under the Open Government Licence v3.0. Source: Office for National Statistics, Annual Survey of Hours and Earnings.