UK · Scotland · Property tax

Scotland LBTT calculator.

Estimate Land and Buildings Transaction Tax (LBTT) on a residential purchase in Scotland, with first-time buyer relief and the Additional Dwelling Supplement (ADS).

Rates as published by Revenue Scotland, checked 30 September 2026. ADS rate of 8% applies to transactions on or after 5 December 2024. England and Northern Ireland use SDLT instead; Wales uses LTT.

Purchase details

Estimate

Enter a price to see estimated LBTT.

Worked example: a £300,000 home

The first £145,000 is taxed at 0%, so £0.
The next £105,000 (£145,000 to £250,000) is taxed at 2%, so £2,100.
The remaining £50,000 (£250,000 to £300,000) is taxed at 5%, so £2,500.
Standard LBTT is £4,600. A first-time buyer pays £4,000 (nil band £175,000, so 2% of £75,000 is £1,500, plus £2,500), a saving of £600.
If ADS applied instead, add 8% of £300,000, which is £24,000, for £28,600 in total.

Rates used

Residential LBTT bands: 0% up to £145,000; 2% from £145,001 to £250,000; 5% from £250,001 to £325,000; 10% from £325,001 to £750,000; 12% above £750,000. Each rate applies only to the slice of the price inside its band. First-time buyer relief raises the nil rate band to £175,000 and Revenue Scotland says it saves up to £600. ADS is 8% of the purchase price for transactions on or after 5 December 2024 (it was 6% from 16 December 2022) and does not apply where the price is under £40,000. Contracts concluded before 5 December 2024 can retain the old 6% rate.

The calculator does not round the result to whole pounds, and it does not cover non-residential property, leases, linked transactions, companies, trusts, ADS refunds or repayment rules. Revenue Scotland's own calculator and a conveyancer are authoritative.

Sources, checked 30 September 2026: Revenue Scotland: residential LBTT rates Revenue Scotland: ADS Scottish Government: LBTT policy

Frequently asked questions

At what price do I start paying LBTT in Scotland?

Above £145,000 for a standard residential purchase, or above £175,000 for a first-time buyer.

How much does first-time buyer relief save?

Revenue Scotland says up to £600. Prices of £250,000 and over get the full £600, because the extra £30,000 nil band would otherwise be taxed at 2%.

How is the Additional Dwelling Supplement worked out?

It is 8% of the whole purchase price (not just the slice above a threshold) for transactions on or after 5 December 2024, and it is paid on top of standard LBTT. It does not apply where the price is under £40,000.

Is this the same as Stamp Duty?

No. Scotland has LBTT, collected by Revenue Scotland. England and Northern Ireland use SDLT and Wales uses Land Transaction Tax.