Setting up your business

Find guidance on setting up a business in Scotland, including information on taxes, insurance, immigration and more.

How to set up a company in Scotland

When you set up a business in Scotland, you’ll need to consider which company structure to use. It’s important you choose the right structure for your particular business.

Business tax

At 19%, Scotland and the rest of the UK have the lowest corporation tax rate of any G7 country. Find out about tax requirements and competitive rates for your business.

Professional and legal advice

Professional advice can be invaluable when you’re setting up your business. The Institute of Chartered Accountants in Scotland and Law Society of Scotland can help advise you on tax, legal and insurance requirements.

National Minimum Wage and salaries

Salaries in Scotland vary according to the type of work, the sector and where the job is located. The National Minimum Wage is the minimum rate you must pay your employees.

Immigration and visas

Scotland is governed by the same visa rules and legislation as the rest of the UK. There are different types of visa and immigration requirements to consider if you want to relocate to or invest in Scotland.

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Your guide to setting up business in Scotland (PDF, 2MB)

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