Pension Drawdown Tax Scotland 2026/27

Scottish income tax on pension drawdown at every amount. With and without state pension. Compared with England.

With state pension (£11,502/year)

Most retirees receive state pension, which uses most of the £12,570 Personal Allowance.

Drawdown	Scottish tax	English tax	Difference	Net monthly	Eff. rate
£10,000	£1,747	£1,786	£-40	£1,646	8.1%
£12,500	£2,247	£2,286	£-40	£1,813	9.4%
£15,000	£2,747	£2,786	£-40	£1,980	10.4%
£17,500	£3,247	£3,286	£-40	£2,146	11.2%
£20,000	£3,766	£3,786	£-20	£2,311	12%
£22,500	£4,291	£4,286	+£5	£2,476	12.6%
£25,000	£4,816	£4,786	+£30	£2,640	13.2%
£27,500	£5,341	£5,286	+£55	£2,805	13.7%
£30,000	£5,866	£5,786	+£80	£2,970	14.1%
£32,500	£6,463	£6,286	+£176	£3,128	14.7%
£35,000	£7,513	£6,786	+£726	£3,249	16.2%
£37,500	£8,563	£7,286	+£1,276	£3,370	17.5%
£40,000	£9,613	£8,033	+£1,580	£3,491	18.7%
£45,000	£11,713	£10,033	+£1,680	£3,732	20.7%
£50,000	£13,813	£12,033	+£1,780	£3,974	22.5%
£55,000	£15,913	£14,033	+£1,880	£4,216	23.9%
£60,000	£18,013	£16,033	+£1,980	£4,457	25.2%

Full drawdown calculator →Drawdown tax guide →

Tax at Scottish 2026/27 rates. Assumes all drawdown is taxable (25% lump sum taken upfront). State pension at £11,502/year. English rates for comparison. Use the full calculator for personalised modelling with pot projection.