| Population | 5,546,900 (mid-2024, a record high) |
| Visa | UK immigration law, no separate Scottish visa |
| Income tax | Scottish rates from 19 to 48 per cent on earnings and pensions |
| Prescriptions | Free |
| Average house price | £198,000 (August 2026) |
| As of | November 2026 |
Can EU citizens move to Scotland?
Yes, on the same terms as moving to England. Scotland is part of the United Kingdom, and immigration law is made in London. Anyone arriving now therefore normally needs a UK visa, usually through an employer with a sponsor licence. If you already lived in the UK by the end of 2020, you may hold status under the EU Settlement Scheme.
And the EU? Scotland left together with the rest of the UK, even if not everyone in Edinburgh has made peace with that. The United Kingdom left the EU on 31 January 2020, Scotland included. If you are waiting for Scotland to rejoin, don't plan your moving boxes around it.
Which visa route fits you is covered in our section on visas and residence. The order of the first steps, from National Insurance number to bank account, is set out in the requirements for moving to the UK; it applies to Scotland in exactly the same way.
Scottish income tax 2026-27
If you live in Scotland, you pay Scottish income tax on earnings, pensions and most other income. It goes to the Scottish Government. The rates with the standard Personal Allowance of £12,570:
| Band | Taxable income | 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% |
GOV.UK, Income Tax in Scotland, retrieved 2 November 2026
Tax in Scotland: what is different and what isn't
Six bands instead of a simple staircase: a 42 per cent rate starts at £43,663. For higher earners that is a noticeable difference from the rest of the UK. You can tell you are a Scottish taxpayer from your tax code, which starts with S, for example S1257L.
Not everything is Scottish: on interest and dividends you pay the same tax as in the rest of the UK. So if you live mainly on investment income, you notice the difference less than an employee does. Whether you are a Scottish taxpayer depends on your main home; if you move to Scotland during a tax year and live there longer than anywhere else in the UK, you pay Scottish rates for the whole year.
Whether you become UK tax resident at all, and how your assets from home are treated, is governed by UK law for the whole country. The overview is on our page on the UK tax system.
Housing in Scotland: houses, council tax, water
On average, housing in Scotland is cheaper than in England. In August 2026 the average property price was £198,000, against £294,000 in England. The range is wide: about £301,000 in the City of Edinburgh, about £225,000 in the Highlands, and the cheapest was Inverclyde on the Firth of Clyde at £115,000.
If you buy, you do not pay English stamp duty in Scotland but the Scottish Land and Buildings Transaction Tax. How it works for buyers from abroad is explained in buying a house in Scotland.
Council tax exists here too, with a Scottish twist: for most households the bill comes together with the water and sewerage charges of Scottish Water. If you live alone you can apply for a discount.
Health: free prescriptions and NHS Scotland
The NHS in Scotland is organised separately, and you notice it at the pharmacy: prescriptions are free in Scotland. In England each prescribed item costs £9.90. If you come on a visa, you pay the health surcharge with your application and then use the NHS like everyone else.
For pensioners drawing a pension from an EU country, the S1 form may cover healthcare. More on that in retiring to the UK.
Living and working in Scotland
In mid-2024 Scotland had 5,546,900 inhabitants, more than ever before, spread over a lot of land. Most live in the Central Belt between Glasgow and Edinburgh, which is also where most jobs are: financial services and government in Edinburgh, industry, creative work and universities in Glasgow, energy around Aberdeen.
The Highlands and islands are what you see on the postcards. If you want to live there, take distances seriously: the nearest specialist, the nearest secondary school and the nearest airport are often an hour's drive or more away. In return you get quiet in a quantity that is hard to buy anywhere in mainland Europe.
And the weather? Better than its reputation and worse than your hopes. A good rain jacket is the best investment of your first year.
Frequently asked questions
Is Scotland in the EU?
No. Scotland is part of the United Kingdom and left the EU with it on 31 January 2020.
Do I need a different visa for Scotland than for England?
No. UK immigration law applies to the whole of the UK.
Are taxes higher in Scotland?
Earnings and pensions are taxed at Scottish rates, with 42 per cent from £43,663. On interest and dividends you pay the same as in the rest of the UK.
How many people live in Scotland?
According to National Records of Scotland, 5,546,900 in mid-2024.
Sources: GOV.UK: Income Tax in Scotland; NHS inform: Prescription charges and exemptions; NHS: Prescription charges (England); National Records of Scotland: Mid-2024 population estimates; GOV.UK: UK House Price Index Scotland, August 2026; GOV.UK: UK House Price Index England, August 2026; mygov.scot: Paying Council Tax
