Scotland’s Budget Report 2026-27

Welcome to the Fraser of Allander Institute’s Scotland’s Budget Report page for 2026-27! Every year we produce the pre-eminent briefing and analysis on the key issues facing Scotland’s devolved public finances.

The full report was published on 9 January 2026, in which we laid out the outlook for the Scottish economy, the tax and spending pressures faced by the Scottish Government, the levers at the Finance Secretary’s disposal, what we know about the likely net funding position for 2026-27, and much more.

We will be analysing the Budget on the 13th January, so check out our blog for updates.