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.

To access the calculators - please click the Property transactions calculator or Lease transactions calculator tab below.

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.

Please note: If the transaction is earlier than 1 April 2015 then this calculator is not appropriate. When submitting your LBTT Lease Return and the effective date is before 1 April 2015, please enter the date 1 April 2015 and send us a secure message (SMS) with the RS reference number and the effective date. We will then update this for you.

Lease Transactions Calculator

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.