Scottish Budget
Scottish Budget 2026 to 2027
The Scottish Budget for 2026 to 2027 was published on 13 January 2026.
Scottish Budget 2026 to 2027
The full Budget document with all spending plans and priorities.
Budget news release
Summary of the main announcements, including changes to tax and spending.
Budget statement
The Cabinet Secretary's statement to Parliament setting out our priorities.
Scottish Budget 2026 to 2027: Your Scotland, Your Finances - a guide
Guide explaining how the Budget supports households, public services and communities.
Tax
Information about Scottish Income Tax and our approach to raising revenue.
Scottish Income Tax: rates and bands
Proposed Scottish Income Tax rates and bands for 2026 to 2027.
Scottish Budget 2026 to 2027: Scottish tax ready reckoners
How potential tax changes would affect revenue and different groups.
Scottish Income Tax: technical factsheet
How Income Tax changes affect different earners and how Scotland compares to the rest of the UK.
Scottish Budget 2026 to 2027: distributional analysis
How Budget decisions affect households at different income levels.
Scottish Budget 2026 to 2027: Public Attitudes to Tax
Information on how the Scottish public feel about tax and what stakeholders told us in 2025.
Forecasts of Tax Revenues, Block Grant Adjustments, Net Position and Policy Costings
Sets out forecasts for taxes with a corresponding Block Grant Adjustment under the Fiscal Framework and policy costings for decisions taken in the Budget.
Scottish Rate Resolution 2026 to 2027: draft motion and explanatory note
The formal parliamentary motion required to set tax rates with an explanation of the process.
Spending and financial policy
Detail on public sector pay, borrowing and climate-related spending.
Scottish Budget 2026 to 2027: integrated public sector pay and workforce policy
Outlines Scotland’s first integrated approach to public sector pay and workforce planning.
Scottish Budget 2026 to 2027: climate change taxonomy
How we categorises and track spending that supports climate objectives.
Multi-year planning
Scottish Spending Review 2026
Provides a multi-year outlook on spending priorities.
Draft Infrastructure Strategy
Outlines the long-term vision for infrastructure investment.
Infrastructure Delivery Pipeline
Details the pipeline of major projects and investment priorities.
Impact assessments
These assessments show how Budget decisions affect different groups and contribute to our policy goals.
Scottish Budget Bill 2026 to 2027: child rights and wellbeing impact assessment
The likely effects of the Scottish Budget Bill 2026 to 2027 on the rights and wellbeing of children and young people.
Strategic integrated impact assessment
How decisions in the Scottish Budget, Scottish Spending Review and Infrastructure Delivery Pipeline are likely to affect people in Scotland.
Previous Budgets
View all previous Scottish Budgets on the gov.scot archive.