Rates read 22 October 2026 from Welsh Government
Non-Residential LTT in Wales
Wales taxes non-residential property on its own scale: 0% up to £225,000, 1% to £250,000, 5% to £1 million and 6% above it.
Work it out
Enter the amount. Commas are fine.
Tax payable
—
The bands
| Portion of the price | Rate |
|---|---|
| £0 – £225,000 | 0% |
| £225,001 – £250,000 | 1% |
| £250,001 – £1,000,000 | 5% |
| Above £1,000,000 | 6% |
Leases are charged on the rent too
For a new lease, LTT is also charged on the net present value of the rent: 0% to £225,000, 1% from £225,001 to £2,000,000, and 2% above £2 million.
Since 22 December 2020
These are the rates for transactions with an effective date on or after 22 December 2020.
Source: Welsh Government — Land Transaction Tax rates and bands (non-residential section), read 22 October 2026. Wales only. England and Northern Ireland use 0%, 2% and 5%; Scotland uses 0%, 1% and 5%.