Scotland LBTT Calculator
Calculate Land and Buildings Transaction Tax (LBTT) on your Scottish property purchase. LBTT replaced Stamp Duty Land Tax in Scotland from April 2015.
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LBTT Rates for 2025/26
The current LBTT rates for residential property purchases in Scotland are:
- Up to £145,000: 0%
- £145,001 to £250,000: 2%
- £250,001 to £325,000: 5%
- £325,001 to £750,000: 10%
- Over £750,000: 12%
First-time buyers in Scotland pay no LBTT on the first £175,000 of the purchase price, saving up to £600 compared to standard rates.
Additional Dwelling Supplement
If you are buying a second home or buy-to-let property in Scotland, you pay an Additional Dwelling Supplement (ADS) of 8% on the entire purchase price, on top of the standard LBTT rates. This applies to properties costing £40,000 or more. The ADS was increased from 6% to 8% in December 2024, making Scotland the most expensive region in the UK for second-home purchases.
First-Time Buyer Relief
First-time buyers in Scotland benefit from a raised nil-rate band of £175,000 compared to the standard £145,000. This means no LBTT is payable on the first £175,000 of a property purchase, saving up to £600. To qualify, you must not have previously owned a residential property anywhere in the world. The relief applies to properties up to any value, but only the first £175,000 is zero-rated; the remaining purchase price is taxed at the standard LBTT rates above.
How LBTT Is Calculated
LBTT is calculated on a progressive basis, similar to income tax. You only pay the rate for each band on the portion of the purchase price within that band, not on the entire amount. For example, on a £300,000 property, you pay 0% on the first £145,000, 2% on the next £105,000 (£145,001 to £250,000), and 5% on the remaining £50,000 (£250,001 to £300,000). This gives a total LBTT bill of £4,600. LBTT is administered by Revenue Scotland, not HMRC, and must be paid within 30 days of completion. Your solicitor or conveyancer usually handles the LBTT return and payment on your behalf. Non-residential property transactions, such as commercial property purchases, have different LBTT rates and bands. Lease transactions are also subject to LBTT based on the net present value of the total rent payable over the lease term.