Calculate Land and Buildings Transaction Tax on your Scottish property purchase.
This calculator provides estimates for guidance only. It does not constitute financial or tax advice. LBTT rates and thresholds may change. Always verify with Revenue Scotland or a qualified solicitor before making financial decisions.
Land and Buildings Transaction Tax (LBTT) is Scotland's property transaction tax, replacing Stamp Duty Land Tax (SDLT) from April 2015. Administered by Revenue Scotland, LBTT applies to all residential and non-residential property purchases in Scotland above the nil-rate threshold. LBTT uses a progressive band system, meaning you only pay the higher rate on the portion of the property price that falls within each band -- not on the entire purchase price. For the 2026-27 tax year, the nil-rate band covers purchases up to GBP 145,000, with rates of 2%, 5%, 10%, and 12% applying to progressively higher portions of the price. For buyers purchasing an additional residential property -- such as a second home, holiday home, or buy-to-let -- the Additional Dwelling Supplement (ADS) applies. The ADS is a flat 8% charge on the total purchase price, calculated separately from the progressive LBTT bands. This is an important distinction: while the standard LBTT is calculated progressively across bands, the ADS is applied as a flat rate on the full price. First-time buyers benefit from an enhanced nil-rate threshold of GBP 175,000, potentially saving up to GBP 600 compared to standard rates.
To calculate your Scotland LBTT: 1. Enter the full purchase price of the property you are buying. This should be the agreed sale price, not the mortgage amount or deposit. 2. Select your buyer type. Choose "Standard Purchase" for a normal residential purchase, "First-Time Buyer" if you have never owned a property before (this raises the nil-rate threshold to GBP 175,000), or "Additional Property" if you already own a residential property (this adds the 8% Additional Dwelling Supplement). 3. Review your results. The calculator shows the total LBTT payable (including ADS if applicable), the banded LBTT amount, the ADS amount separately, your effective tax rate, and a detailed band-by-band breakdown. The bar chart provides a visual representation of how your tax is distributed across bands.
LBTT is calculated using progressive bands. Each band has a rate that applies only to the portion of the price within that band's range. For a standard purchase of GBP 300,000: - 0% on the first GBP 145,000 = GBP 0 - 2% on the next GBP 105,000 (GBP 145,001 to GBP 250,000) = GBP 2,100 - 5% on the next GBP 50,000 (GBP 250,001 to GBP 300,000) = GBP 2,500 - Total LBTT = GBP 4,600 For the same property as an additional dwelling: - Banded LBTT = GBP 4,600 (calculated exactly as above) - Additional Dwelling Supplement = GBP 300,000 x 8% = GBP 24,000 (flat rate on total price) - Total payable = GBP 28,600 For a first-time buyer at GBP 250,000: - 0% on the first GBP 175,000 = GBP 0 (enhanced nil-rate band) - 2% on the next GBP 75,000 (GBP 175,001 to GBP 250,000) = GBP 1,500 - Total LBTT = GBP 1,500 (saving GBP 600 compared to standard rates) The effective rate is the total tax divided by the property price, expressed as a percentage.
Revenue Scotland administers LBTT. Tax returns must be filed and payment made within 30 days of the effective date of the transaction (usually the date of completion or settlement). The Additional Dwelling Supplement may be reclaimable if you sell your previous main residence within 18 months of purchasing the new property. Claims for repayment must be made to Revenue Scotland within the specified time limit. First-time buyer relief applies only to the banded LBTT calculation -- it does not reduce or exempt you from the ADS if you are purchasing an additional property. The relief is available only for purchases of a main residence and has no upper property price limit in Scotland. LBTT is separate from other transaction costs such as solicitor fees, survey costs, and any Land Register fees. Non-residential and mixed-use transactions have different LBTT bands not covered by this calculator. The rates shown are for the 2026-27 tax year and are subject to change by the Scottish Government.