Business rates charges
Understanding your 2026/27 business rates bill
Your annual business rates bill is based on your property’s rateable value, the property rate (poundage) set each year by the Scottish Government, and any reliefs you receive.
Property rates for 2026/27
The Scottish Government sets the property rates (poundages) each year.
Basic property rate - 48.1p
For properties with a rateable value of £51,000 or less
Intermediate property rate - 53.5p
For properties with a rateable value between £51,001 and £100,000
Higher property rate - 54.8p
For properties with a rateable value over £100,000
Your annual charge is calculated by:
- multiplying the relevant property rate by your rateable value
- deducting any reliefs you have been awarded
- the result is the amount you pay for that financial year
For further details and to access a quick rates calculator, please visit mygov.scot
Annual bills and payment dates
- annual business rates bills are issued each April for the period 1 April to 31 March
- payment is due by 10 monthly instalments, from 7 May to 7 February
What the non‑domestic rates team can provide
If you need support, the team can help with:
- bills in a different format or another language
- balance and account information
- guidance on available reliefs
More information
- the Scottish Assessors Association holds details on rateable values and how they are set.
- visit the Water Industry Commission for Scotland for information about non‑domestic water and wastewater charges, which are billed separately by your chosen provider.
- visit reforms to non-domestic rates