Setting up your business

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

Choosing a business structure

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.

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.

Photo: VisitScotland / Kenny Lam

Broadband, phones and IT in Scotland

It’s essential your business has the right IT, phone and internet infrastructure to succeed. In Scotland, you have a wide choice of IT, phone and internet providers and services.

Business tax

Besides competitive business tax rates, Scotland offers incentives for research and development.

Business insurance

Getting the right insurance for your business is important. Businesses can face harsh penalties and can be fined thousands of pounds for every day they are not properly insured.

Solicitors in Scotland

When you locate your business in Scotland, you need to make sure it is set up legally. The Law Society of Scotland can recommend a solicitor to help you.

Business acronyms

It helps to know the common acronyms and abbreviations people use when they’re doing business in Scotland. Read a glossary of frequently used business terms.

Accountants in Scotland

When you locate or expand your business in Scotland, you need to consider how to set it up correctly. The Institute of Chartered Accountants of Scotland can help.

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, 1.6MB)

If you have any questions or want to talk with one of our advisers, we’re always ready to help.