Bank of Scotland (Lowland Scots: Bank o Scotland, Scottish Gaelic: Banca na h-Alba) is a commercial bank headquartered in Edinburgh, Scotland. The Bank of Scotland dates back to the 17th century and is the second oldest continuously operating bank in the United Kingdom (the first being the Bank of England). The Bank of Scotland is also the only unfinished bank created by an Act of the Scottish Parliament. The Bank of Scotland was also the first bank in Europe to print its own banknotes.

On September 17, 2007, The Governor and Company of the Bank of Scotland became the Bank of Scotland as part of the HBOS Group Restructuring Act 2006. From 19 January 2009, following the acquisition of HBOS, the Bank of Scotland became part of the Lloyds Banking Group.

The Scottish Parliament enacted an act establishing The Governor and Company of the Bank of Scotland, which began operations in February 1696. Although the Bank of Scotland was established shortly after the Bank of England (1694), the Governor and Company of the Bank of Scotland was a very different Financial Institution Group. The Bank of England was established explicitly to support the English government's military spending, the Bank of Scotland was established to support Scottish businesses, and Parliament prohibited the bank from lending money to the Scottish government on its own. The act also gave the bank a 21-year monopoly.