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LBTT Calculator
Land and Buildings Transaction Tax — Scotland's version of stamp duty.
Property details
Tax breakdown by band
| Band | Taxable amount | Rate | Tax |
|---|---|---|---|
| £0 – £145,000 | £145,000 | 0% | £0 |
| £145,000 – £250,000 | £105,000 | 0% | £2,100 |
🏴 vs 🏴 — Scottish LBTT vs England SDLT
Buying in Scotland costs £2,100 more vs England
LBTT rates 2025/26
| Band | Rate |
|---|---|
| £0 – £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| Over £750,000 | 12% |
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Land and Buildings Transaction Tax (LBTT) is the Scottish equivalent of Stamp Duty Land Tax (SDLT) in England. It was introduced in April 2015 and is administered by Revenue Scotland. LBTT applies to most residential and commercial property transactions in Scotland where the purchase price exceeds a certain threshold.
Unlike the old stamp duty which applied a flat rate to the entire purchase price, LBTT is a progressive tax — like income tax. You only pay each rate on the portion of the purchase price within that band. This means most buyers pay less than they would have under the old system.
First-time buyer relief
First-time buyers in Scotland benefit from a higher nil-rate band of £175,000 (compared to £145,000 for other buyers). This means no LBTT is payable on properties up to £175,000. Above that, the standard rates apply from the £175,001 threshold.
Additional Dwelling Supplement (ADS)
If you're buying a second home or a buy-to-let property, you'll pay an Additional Dwelling Supplement (ADS) of 6% on the entire purchase price. This is on top of any LBTT payable. The ADS also applies to companies buying residential property.
Disclaimer: This calculator is for guidance only and should not be relied upon as legal or tax advice. LBTT rates may change. Always confirm with Revenue Scotland or a qualified solicitor before completing a property transaction. Last updated: April 2025.