Calculate Tax

The tax calculator allows taxpayers and agents to work out the amount of LBTT payable on residential, non-residential or mixed property transactions, and non-residential lease transactions based on the rates and thresholds.

LBTT is a self-assessed tax and therefore Revenue Scotland does not accept liability for the use by taxpayers or agents of this calculator.

For more information on rates and bands or how the tax works see Land and Buildings Transaction Tax (LBTT) guidance.

Calculate lease transactions

This calculator provides the amount of liability of LBTT on Lease Transactions, based on the rates and bands approved by the Scottish Parliament in force at the effective date of the transaction.

Lease Transactions Calculator

Please add the Effective date, Chargeable consideration, Relevant rental figure and the Lease start / end dates before tying to add additional rent years.Please add a year rent for each year you are calculating.

Are you calculating tax for a lease review?

For years where no rent is due, please enter ‘0’.
Please include VAT chargeable where appropriate.
LBTT is a self-assessed tax and therefore Revenue Scotland does not accept liability for the use by taxpayers or agents of this calculator.