Scotland Land and Buildings Transaction Tax Calculator
Land and Buildings Transaction Tax (LBTT) is Scotland's equivalent of stamp duty, replacing SDLT for Scottish property since 2015 and administered separately by Revenue Scotland.
Rates effective from December 5, 2024Official source: revenue.scotPage updated July 2, 2026
Enter a property value to see your estimated tax.
Current Scotland Land and Buildings Transaction Tax rates
Scotland LBTT — Standard residential rates (Scotland) — applies to: home mover, residential. Each rate applies only to the portion of the price that falls within its band, not to the whole price.
| Property value band | Rate |
|---|---|
| Up to £145,000 | 0.00% |
| £145,001 – £250,000 | 2.00% |
| £250,001 – £325,000 | 5.00% |
| £325,001 – £750,000 | 10.00% |
| Above £750,000 | 12.00% |
Rates effective from December 5, 2024Official source: revenue.scot
Scotland Land and Buildings Transaction Tax: worked examples
What you would pay at common purchase prices (home mover, residential), calculated with the same engine as the calculator above.
| Purchase price | Total tax | Effective rate |
|---|---|---|
| £250,000 | £2,100 | 0.84% |
| £400,000 | £13,350 | 3.34% |
| £600,000 | £33,350 | 5.56% |
| £1,000,000 | £78,350 | 7.84% |
Step by step: Scotland Land and Buildings Transaction Tax on a £400,000 property
- 0.00% on £145,000 (up to £145,000)£0
- 2.00% on £105,000 (£145,001 – £250,000)£2,100
- 5.00% on £75,000 (£250,001 – £325,000)£3,750
- 10.00% on £75,000 (£325,001 – £750,000)£7,500
- Total£13,350
How it works
LBTT is calculated in bands like SDLT, but with different thresholds and rates. First-time buyers get a higher nil-rate band, and buyers of additional homes pay the Additional Dwelling Supplement (ADS) on top of the standard bands.
Calculation methodology
This calculator applies Revenue Scotland's published LBTT bands to your purchase price. For additional properties, the Additional Dwelling Supplement is added as a flat percentage of the full price.
Exemptions & reliefs
First-time buyers pay no LBTT on the first £175,000 of the purchase price, compared with £145,000 for other buyers.
Recent rule changes
The Additional Dwelling Supplement increased from 6% to 8% for transactions with a contract date on or after 5 December 2024.
Glossary
LBTT: Land and Buildings Transaction Tax. ADS: Additional Dwelling Supplement, an extra charge on second homes and buy-to-let purchases.