Publication - Corporate report

Scottish Budget 2026 to 2027

Published: 13 January 2026
From: Cabinet Secretary for Finance and Local Government, +5 more … Chief Financial Officer, Director of Tax, Director-General Exchequer, Strategy and Performance, Minister for Public Finance, Public Spending Director
Directorate: Exchequer Strategy Directorate, +2 more … Financial Management Directorate, Tax Directorate
Topic: Economy, Money and tax, Scottish Budget
ISBN: 9781806436286

The Scottish Budget sets out the Scottish Government's proposed spending and tax plans for 2026-27, as presented to the Scottish Parliament

Supporting documents

Footnotes

1 Scotland’s Tax Strategy: Building on our Tax Principles - December 2024

2 High-level principles of Air Departure Tax - June 2025

3 Advice on how tax could support land reform and reduce carbon emissions from land - Scottish Land Commission - Can tax support climate and land reform goals? Our findings so far - September 2025

4 Connecting Scotland – The Value of Transport’, Transport Scotland, July 2025.

Contact

Email: Fiscalprogrammemailbox@gov.scot

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