Businesses in ScotlandLocal Authorities Ranked
Scotland has 173,000 VAT or PAYE registered businesses (2025).
All 32 local authorities in Scotland, ranked by vat or paye businesses. Data: Office for National Statistics (2025), Open Government Licence v3.0.
Open the interactive map| Rank | Local authority | VAT or PAYE businesses |
|---|---|---|
| 1 | Glasgow City | 19,860 |
| 2 | City of Edinburgh | 18,390 |
| 3 | Aberdeenshire | 12,380 |
| 4 | Highland | 10,960 |
| 5 | South Lanarkshire | 9,195 |
| 6 | Fife | 8,840 |
| 7 | North Lanarkshire | 7,785 |
| 8 | Aberdeen City | 7,710 |
| 9 | Dumfries and Galloway | 6,350 |
| 10 | Perth and Kinross | 6,165 |
| 11 | Scottish Borders | 4,965 |
| 12 | West Lothian | 4,730 |
| 13 | Renfrewshire | 4,660 |
| 14 | Argyll and Bute | 3,870 |
| 15 | Stirling | 3,835 |
| 16 | Angus | 3,730 |
| 17 | Falkirk | 3,555 |
| 18 | Dundee City | 3,550 |
| 19 | South Ayrshire | 3,510 |
| 20 | East Lothian | 3,190 |
| 21 | East Ayrshire | 3,120 |
| 22 | Moray | 3,095 |
| 23 | North Ayrshire | 2,995 |
| 24 | East Dunbartonshire | 2,745 |
| 25 | East Renfrewshire | 2,690 |
| 26 | Midlothian | 2,575 |
| 27 | West Dunbartonshire | 1,790 |
| 28 | Shetland Islands | 1,580 |
| 29 | Inverclyde | 1,485 |
| 30 | Orkney Islands | 1,485 |
| 31 | Na h-Eileanan Siar | 1,210 |
| 32 | Clackmannanshire | 1,100 |