Perth and Kinross (Scots: Pairth an Kinross, Scottish Gaelic: Peairt agus Ceann Rois) is one of the 32 council areas of Scotland and a Lieutenancy Area. It borders onto the Aberdeenshire, Angus, Argyll and Bute, Clackmannanshire, Dundee, Fife, Highland and Stirling council areas. Perth is the administrative centre. With the exception of a large area of south-western Perthshire, the council area mostly corresponds to the historic counties of Perthshire and Kinross-shire.

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

On 18 September 2014, Perth and Kinross, voted "No" in the Scottish Independence Referendum at 60.2% with an 86.9% turnout rate.