Scotland's charity sector has remained stable over the past year, with increases in overall income and expenditure, according to the data in OSCR's latest Sector Overview Report.

The report provides a snapshot of Scotland's charity sector based on information held on the Scottish Charity Register, highlighting key data on charity income and expenditure, beneficiaries, activities and operations.

The latest edition, covering the period April to June 2026, shows that the sector remains largely steady, while total income and expenditure have both increased compared with the previous year. Some of the key figures include:

• The total gross annual income of Scottish charities is £18.76bn (increased from £18.22bn in 2025).
• The total gross annual expenditure of Scottish charities is £18.05bn (increased from £16.98bn in 2025).
• The percentage of charities which employ no paid staff remains the same at 66%.
• The number of charities on the Scottish Charity Register has increased slightly to 24,946.
• The percentage of charities with an income less than £25,000 remains steady at 48%.

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