Scottish Side Hustle Tax Calculator 2024/25
Use this Scottish side hustle tax calculator to estimate Income Tax and Class 4 National Insurance on self-employed profit when you are a Scottish taxpayer with PAYE employment income.
Scottish tax year: 2024/25 | 2025/26 | 2026/27
Use the England, Wales and Northern Ireland calculator for 2024/25 if Scottish Income Tax does not apply to you.
Last verified against GOV.UK Scottish Income Tax rates: 10 May 2026.
Methodology: this page uses Scottish Income Tax bands for non-savings, non-dividend income, the standard UK Personal Allowance taper, and UK self-employed Class 4 National Insurance rates. It does not cover student loans, pension contributions, savings or dividend tax, VAT, benefits, reliefs, or personal tax advice.
Tax Calculation Results
| Main Income: | £ |
| Side Hustle Income: | £ |
| Side Hustle Expenses: | £ |
| Side Hustle Profit: | £ |
| Estimated Additional Income Tax: | ~£ |
| Estimated National Insurance Contributions: | ~£ |
| Estimated Total Additional Tax (Income Tax + NI): | ~£ |
| Estimated Effective Tax Rate (Income Tax + NI): | % |
Based on this gross side hustle income, Making Tax Digital may apply from . Check HMRC guidance because digital records and quarterly updates may be required.
Previous Calculations
| Main Income: | £ |
| Side Hustle Income: | £ |
| Side Hustle Expenses: | £ |
| Side Hustle Profit: | £ |
| Estimated Additional Income Tax: | ~£ |
| Estimated National Insurance Contributions: | ~£ |
| Estimated Total Additional Tax (Income Tax + NI): | ~£ |
| Estimated Effective Tax Rate (Income Tax + NI): | % |
How Scottish Income Tax changes a side hustle estimate
Scottish taxpayers use different Income Tax bands and rates for employment and self-employment income. This means a side hustle can move into the Scottish intermediate, higher, advanced or top rate bands at different points from the rest-of-UK calculator.
The calculator still adds your side hustle profit to your PAYE salary first, then estimates the extra Scottish Income Tax due on the combined income. National Insurance is calculated separately using UK-wide self-employed Class 4 rules.
2024/25 Scottish Income Tax rates used by this calculator
These rates apply to non-savings, non-dividend income for Scottish taxpayers with a standard Personal Allowance before any tapering over £100,000.
| Band | Taxable income | Scottish Income Tax rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 to £16,537 | 19% |
| Basic rate | £16,538 to £29,526 | 20% |
| Intermediate rate | £29,527 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
What the calculator includes
- PAYE salary plus side hustle profit in the same tax year.
- Scottish Income Tax bands for 2024/25.
- Class 4 National Insurance on self-employed profit.
- Making Tax Digital threshold prompts based on gross side hustle income.
Official sources
Scottish side hustle tax FAQs
Who should use the Scottish calculator?
Use it if you are a Scottish taxpayer and your employment or self-employment income is taxed using Scottish Income Tax rates.
Does Scotland have different National Insurance?
No. The calculator uses Scottish Income Tax rates, but Class 4 National Insurance is calculated using UK-wide self-employed rates.
Why is the Scottish estimate different?
Scottish Income Tax has starter, basic, intermediate, higher, advanced and top rate bands, so extra side hustle profit can be taxed at different marginal rates.