Scotland is a well-developed tourist destination, with tourism generally being responsible for sustaining 200,000 jobs mainly in the service sector, with tourist spending averaging at £4bn per year. In 2013, for example, UK visitors made 18.5 million visits to Scotland, staying 64.5 million nights and spending £3.7bn. In contrast, overseas residents made 1.58 million visits to Scotland, staying 15 million nights and spending £806m. In terms of overseas visitors, those from the United States made up 24% of visits to Scotland, with the United States being the largest source of overseas visitors, and Germany (9%), France (8%), Canada (7%) and Australia (6%), following behind.

Golf in Scotland was first recorded in the Scottish late Middle Ages, and the modern game of golf was first developed and established in the country. The game plays a key role in the national sporting consciousness.