26 Tay Street is an historic building in Perth, Scotland.

Designed by local architect Andrew Heiton, the building is Category B listed, dating to around 1873.

[1] Standing on Tay Street, between St Matthew's Church to the south and the Perth and Kinross Council offices at 2 High Street to the north, the building is currently the home of The Capital Asset, a Wetherspoons establishment.

[2] The building was formerly the home of Perth Savings Bank (having previously been located on nearby Atholl Crescent), which is when the building was extended, to a design by Robert Matthew Mitchell.

This article about a Scottish building or structure is a stub.