Scotland · Commercial and mixed-use property
Commercial LBTT Calculator
Calculate Land and Buildings Transaction Tax on shops, offices, land and mixed-use property in Scotland using the non-residential bands.
- 0% up to £150,000
- 1% from £150,001 to £250,000
- 5% above £250,000
Calculate commercial LBTT
Please enter a valid purchase price above £0.
- LBTT (bands)
- £3,500
- Purchase price
- £300,000
Band-by-band breakdown
| Band | Rate | Amount in band | Tax |
|---|---|---|---|
| Total commercial LBTT | £3,500 | ||
Rates checked: October 2026 · Source: Revenue Scotland — Land and Buildings Transaction Tax
Commercial LBTT rates and bands
| Purchase price band | LBTT rate | Tax on a full band |
|---|---|---|
| Up to £150,000 | 0% | £0 |
| £150,001 – £250,000 | 1% | Up to £1,000 |
| Above £250,000 | 5% | 5% of the amount above £250,000 |
Like residential LBTT, the tax is charged in slices. A £300,000 commercial purchase is not taxed at 5% on the full price: the tax is £0 on the first £150,000, £1,000 on the next £100,000, and £2,500 on the final £50,000 — £3,500 in total.
Worked commercial examples
| Price | How it is worked out | LBTT |
|---|---|---|
| £150,000 | All within the 0% band | £0 |
| £200,000 | 1% on £50,000 | £500 |
| £300,000 | £1,000 on the 1% band + 5% on £50,000 (£2,500) | £3,500 |
| £500,000 | £1,000 + 5% on £250,000 (£12,500) | £13,500 |
| £1,000,000 | £1,000 + 5% on £750,000 (£37,500) | £38,500 |
What counts as commercial or mixed-use?
Commercial property includes shops, offices, warehouses, workshops, agricultural land and other land or buildings that are not dwellings. Mixed-use property combines residential and non-residential parts — a common example is a shop, café or office with a flat above it.
Important limits of this calculator
- It covers a purchase price or premium. It does not calculate LBTT on lease rent, which uses a net-present-value calculation.
- Some transactions involve linked purchases, multiple properties, VAT questions or reliefs. Those can change the tax due.
- A purchase of six or more separate dwellings can have special treatment. Do not assume it is a simple residential calculation.
Commercial LBTT FAQs
What are the commercial LBTT rates in Scotland?
0% on the first £150,000, 1% on the portion from £150,001 to £250,000, and 5% above £250,000.
Is mixed-use property taxed at commercial rates?
Generally yes. A transaction with both residential and non-residential elements is treated as non-residential for LBTT, so the commercial bands apply.
Does ADS apply to a commercial purchase?
ADS is a residential supplement. A purely non-residential or qualifying mixed-use transaction is calculated using the non-residential bands rather than adding residential ADS.
Does this include tax on rent for a commercial lease?
No. This calculator covers the purchase price or premium. LBTT on lease rent is a separate calculation based on the rent's net present value.