Perth and Kinross (Peairt agus Ceann Rois in Gaelic) is one of 32 council areas in Scotland, and a Lieutenancy Area. It borders onto theAberdeenshire, Angus, Dundee City, Fife, Clackmannanshire, Stirling, Argyll and Bute and Highland council areas. Perth is the administrative centre. It corresponds broadly, but not exactly, with the former counties of Perthshire and Kinross-shire.

Perthshire and Kinross-shire had a joint county council from 1929 until 1975. The area was created a single district in 1975, in the Taysideregion, under the Local Government (Scotland) Act 1973, and then reconstituted as a unitary authority (with a minor boundary adjustment) in 1996, by the Local Government etc. (Scotland) Act 1994.