The latest edition of OSCR’s Sector Overview Report has been published, covering the period from July to September 2025.

The report provides a snapshot of the charity sector in Scotland over the last three months, based on the information provided by charities on the Scottish Charity Register.

The Sector Overview Report highlights some of the key facts and figures about Scottish charities, covering everything from income and expenditure to beneficiaries, activities and operations.

Key figures from the latest report include:

• The total gross annual income of Scottish charities is £18.22 billion.
• Almost half of charities (49%) have an income below £25,000 per year, while nearly a third (27%) have an income of less than £5,000.
• Two thirds (66%) of charities have no paid staff and are run entirely by volunteers.
• Most charities have between 1 and 50 volunteers, however 27% of charities have stated they have no volunteers.
• 40% of Scottish charities operate locally at a specific place, community or neighbourhood, meanwhile almost 11% of Scottish charities have an international focus and operate overseas.

The Sector Overview Report is a dynamic, interactive report which allows readers to filter data and select different options to view the most relevant information.

Read the full report here: OSCR Sector Overview Report