Scottish Oriental Smaller Trust (The) (LSE:SST) Tax Rate %: 11.44% (As of Feb. 2026)

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LSE:SST Scottish Oriental Smaller Companies Trust (The) PLC LSE:SST
52 GF Score
Price £2.59
GF Value £6.23
Valuation Significantly Undervalued
! 1 Warning Sign
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What is Scottish Oriental Smaller Trust (The) Tax Rate %?

Scottish Oriental Smaller Trust (The) LSE:SST -0.38% 52 Tax Rate % is 11.44% as of Feb. 2026. GuruFocus rates LSE:SST with a GF Score™ of 52/100 and a GF Value™ of £6.23 (Significantly Undervalued). The stock has 1 warning sign investors should review.

Tax Rate % is calculated as Tax Expense divided by its Pre-Tax Income. Scottish Oriental Smaller Trust (The)'s Tax Expense for the six months ended in Feb. 2026 was £-1.24 Mil. Scottish Oriental Smaller Trust (The)'s Pre-Tax Income for the six months ended in Feb. 2026 was £-10.84 Mil. Therefore, Scottish Oriental Smaller Trust (The)'s Tax Rate % for the quarter that ended in Feb. 2026 was 11.44%.

Scottish Oriental Smaller Trust (The) Tax Rate % Related Terms

Scottish Oriental Smaller Trust (The) Tax Rate % Historical Data

* Premium members only.

The historical data trend for Scottish Oriental Smaller Trust (The)'s Tax Rate % can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Scottish Oriental Smaller Trust (The) Tax Rate % Chart

Scottish Oriental Smaller Trust (The) Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Tax Rate %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 8.94 8.53 14.83 17.12 12.48

Scottish Oriental Smaller Trust (The) Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
Tax Rate % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 15.68 18.08 47.84 -143.63 11.44
LSE:SST
52GF Score
Scottish Oriental Smaller Companies Trust (The) PLC LSE:SST
Tax Rate % is just one metric. See GF Score™, valuation, warning signs, and more.
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Scottish Oriental Smaller Trust (The) Tax Rate % Calculation

Tax Rate % is the ratio of tax expense divided by pretax income, usually presented in percent.

Scottish Oriental Smaller Trust (The)'s Tax Rate % for the fiscal year that ended in Aug. 2025 is calculated as

Tax Rate %=Tax Expense (A: Aug. 2025 )/Pre-Tax Income (A: Aug. 2025 )
=-1.135/-9.097
=12.48 %

Scottish Oriental Smaller Trust (The)'s Tax Rate % for the quarter that ended in Feb. 2026 is calculated as

Tax Rate %=Tax Expense (Q: Feb. 2026 )/Pre-Tax Income (Q: Feb. 2026 )
=-1.24/-10.838
=11.44 %

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Tax Rate % →
What does a Tax Rate % of 11.44% mean?
Scottish Oriental Smaller Trust (The) (LSE:SST) has a Tax Rate % of 11.44% as of Feb. 2026.
Is Scottish Oriental Smaller Trust (The)'s Tax Rate % too high?
Scottish Oriental Smaller Trust (The)'s current Tax Rate % is 11.44%. Overall, Scottish Oriental Smaller Trust (The) has a GF Score™ of 52/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Scottish Oriental Smaller Trust (The)'s Tax Rate % compare to BLK and BX?
Scottish Oriental Smaller Trust (The)'s Tax Rate % of 11.44% can be compared against companies in the Asset Management industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Tax Rate % for an Asset Management company?
A good Tax Rate % depends on the Asset Management industry context. However, Tax Rate % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Tax Rate % mean?
A high Tax Rate % can signal that a stock is expensive relative to its fundamentals. Scottish Oriental Smaller Trust (The)'s current Tax Rate % is 11.44%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Scottish Oriental Smaller Trust (The) stock overvalued right now?
Based on GuruFocus' analysis, Scottish Oriental Smaller Trust (The) (LSE:SST) is currently considered Significantly Undervalued. The stock's GF Value™ is £6.23, compared to a current price of £2.59 — trading 58.4% below its estimated fair value. The current Tax Rate % is 11.44%. Scottish Oriental Smaller Trust (The)'s overall GF Score™ is 52/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Tax Rate % calculated?
Tax Rate % is calculated from a company's financial statements. For Scottish Oriental Smaller Trust (The) (LSE:SST), the current Tax Rate % is 11.44% as of Feb. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Scottish Oriental Smaller Trust (The) (LSE:SST) Overvalued in 2026?

Based on GuruFocus' analysis, Scottish Oriental Smaller Trust (The) stock appears to be undervalued. The current stock price of £2.59 is trading 58.4% below its estimated GF Value™ of £6.23. GuruFocus considers Scottish Oriental Smaller Trust (The) to be Significantly Undervalued.

Key valuation signals for LSE:SST:

  • Tax Rate %: 11.44%
  • GF Value™: £6.23 vs. price of £2.59 (58.4% below fair value)
  • GF Score™: 52/100 with 1 warning sign

No single metric tells the full story. See the LSE:SST stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Scottish Oriental Smaller Trust (The) Business Description

Address 28 Walker Street, Edinburgh, GBR, EH3 7HR
Scottish Oriental Smaller Companies Trust (The) PLC is a investment trusts in the Asian equity category with a specialist focus on smaller companies. The objective of the Company is to achieve long-term capital growth by carefully selecting quality companies with franchises at reasonable valuations.
52GF Score

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Tax Rate % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

£2.59
Price
£6.23
GF Value