LBTT Calculator — Scotland
Calculate Land and Buildings Transaction Tax for Scottish property purchases. Includes first-time buyer relief and Additional Dwelling Supplement (ADS).
Calculate Land and Buildings Transaction Tax for Scottish property purchases. Includes first-time buyer relief and Additional Dwelling Supplement (ADS).
| Band | Rate | Taxable Amount | Tax |
|---|
| Purchase Price | Standard Rate | FTB Rate |
|---|---|---|
| Up to £145,000 | 0% | 0% (up to £175,000) |
| £145,001 – £250,000 | 2% | 0% up to £175,000, then 2% |
| £250,001 – £325,000 | 5% | 5% |
| £325,001 – £750,000 | 10% | 10% |
| Over £750,000 | 12% | 12% |
Additional Dwelling Supplement (ADS): 8% on the full purchase price on top of standard LBTT. Rate increased from 6% to 8% on 5 December 2024 (Scottish Budget 2025/26). Applies to additional residential properties only.
📌 Rates sourced from LBTT (Revenue Scotland) — verified for the 2026/27 tax year.
LBTT (Land and Buildings Transaction Tax) is the Scottish equivalent of stamp duty. It applies to residential and non-residential property purchases in Scotland and is administered by Revenue Scotland. LBTT rates and thresholds differ from SDLT in England and Northern Ireland.
For residential property in Scotland: 0% up to £145,000; 2% on £145,001–£250,000; 5% on £250,001–£325,000; 10% on £325,001–£750,000; 12% above £750,000. First-time buyers get an extra £175,000 nil rate band (so 0% up to £175,000).
The Additional Dwelling Supplement (ADS) is an 8% surcharge payable on the entire purchase price when buying an additional residential property in Scotland — for example, a second home or buy-to-let. It was increased from 6% to 8% in the Scottish Budget on 5 December 2024.
LBTT must be paid and a return submitted to Revenue Scotland within 30 days of the effective date of the transaction (usually the date of settlement/completion). Your solicitor will normally handle this on your behalf.