LBTT Calculator - Scotland
Buying in Scotland? You pay Land and Buildings Transaction Tax, not stamp duty - and the bands are different. Estimate your LBTT in seconds, including first time buyer relief up to £175,000.
Enter a property price to estimate the tax due on your purchase.
Estimates standard residential rates for a main residence and current first time buyer reliefs. Additional-property surcharges and reliefs for special circumstances are not included. Rates can change at government budgets - always confirm before committing. This is not financial or tax advice.
LBTT questions, answered
What is LBTT?+
Land and Buildings Transaction Tax is Scotland’s equivalent of stamp duty, paid when you buy property or land in Scotland. It replaced UK stamp duty north of the border in 2015 and is collected by Revenue Scotland. The bands and rates are different from England’s SDLT, so English calculators give the wrong answer for Scottish purchases.
How much is LBTT in Scotland?+
For a main residence, you pay nothing on the portion of the price 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 and 12% above that. The tax is banded, so each rate only applies to the slice of the price within its band.
Do first time buyers pay LBTT?+
First time buyer relief raises your nil-rate threshold from £145,000 to £175,000, saving up to £600. Above £175,000 you pay the normal banded rates on the remainder. Unlike England’s relief, there is no maximum purchase price - eligible first time buyers get the relief whatever the property costs.
When is LBTT paid and who pays it?+
Your solicitor normally submits the LBTT return and pays Revenue Scotland as part of settlement, shortly after missives conclude and you get the keys. You’ll need the funds available in cash - LBTT can’t be added to your mortgage.
Is there extra LBTT on second homes in Scotland?+
Yes - the Additional Dwelling Supplement (ADS) applies to most purchases of a second residential property, such as buy-to-lets and holiday homes, and is charged on the full purchase price on top of standard LBTT. The rate has changed several times at Scottish Budgets, so check the current figure with Revenue Scotland or ask one of our advisers before committing.
Planning a Scottish purchase?
LBTT is only one line in the budget. Our guide to buying a house in Scotland covers Home Reports, offers over and missives - or request a callback and we'll walk you through the whole picture.