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.

The calculators can be used for property purchases that:

  • are for first-time buyers
  • involve additional property
  • involve residential or non-residential
  • are linked transactions
  • are non-residential lease transactions

You should check the guidance if you are uncertain about how LBTT applies to your transaction and to see whether a tax exemption or relief applies.