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.

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.

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.

First-time buyers pay no LBTT on the first £175,000 of the purchase price, compared with £145,000 for other buyers.

The Additional Dwelling Supplement increased from 6% to 8% for transactions with a contract date on or after 5 December 2024.

LBTT: Land and Buildings Transaction Tax. ADS: Additional Dwelling Supplement, an extra charge on second homes and buy-to-let purchases.