The Eurasian scops owl was formally described by Swedish naturalist Carl Linnaeus in 1758 in the tenth edition of his Systema Naturae. Linnaeus cited the 1599 description by the Italian naturalist Ulisse Aldrovandi, placed it with all the other owls in the genus Strix and coined the binomial name Strix scops.[4][5] The Eurasian scops owl is now placed in the genus Otus that was introduced in 1769 by Welsh naturalist Thomas Pennant.[6][7] The genus name is derived from the Latin otus meaning "eared owl". The specific epithet scops is from the Ancient Greek word skōps for a little eared owl.[8] The term is believed to be of Pre-Greek origin; folk etymology links it to σκώπτω (skṓptō, "to mock") or σκέπτομαι (sképtomai, "to examine").[9]
Five subspecies are recognised: