Scotland LBTT Calculator
Calculate how much Land and Buildings Transaction Tax (LBTT) you’ll need to pay when buying property in Scotland.
Current LBTT Rates in Scotland
Residential Property
| Purchase Price | LBTT Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
Additional Property
| Purchase Price | LBTT Rate |
|---|---|
| Up to £145,000 | 4% |
| £145,001 to £250,000 | 6% |
| £250,001 to £325,000 | 9% |
| £325,001 to £750,000 | 14% |
| Over £750,000 | 16% |
Plus 6% Additional Dwelling Supplement on the total purchase price
Land and Buildings Transaction Tax (LBTT) in Scotland
Land and Buildings Transaction Tax (LBTT) replaced UK Stamp Duty Land Tax in Scotland from April 1, 2015. It is a tax applied when you purchase property or land in Scotland above a certain price threshold. LBTT works on a progressive system, meaning you pay different rates on different portions of the property price, similar to how income tax works.
The tax is administered by Revenue Scotland and applies to both residential and non-residential (commercial) properties. First-time buyers benefit from a higher tax-free threshold of £175,000 instead of the standard £145,000, potentially saving up to £600 in tax.
If you’re purchasing an additional property (such as a second home or buy-to-let investment), you’ll also need to pay an Additional Dwelling Supplement (ADS) of 6% on the entire purchase price. This is in addition to the standard LBTT rates that apply.
Unlike the rest of the UK, which uses Stamp Duty Land Tax (England and Northern Ireland) or Land Transaction Tax (Wales), Scotland’s LBTT has its own specific rates and thresholds that may differ from those in other parts of the UK.
How to Use Our LBTT Calculator Scotland
How to Calculate Your LBTT in Scotland
Step 1: Select Your Property Type
Choose whether you’re purchasing a residential property or a commercial property. Different tax rates apply to each type, with residential properties using a different band structure than commercial properties.
Step 2: Specify Your Buyer Status
Indicate whether you’re a first-time buyer, purchasing your next home, or buying an additional property. First-time buyers benefit from a higher tax-free threshold of £175,000, while additional property purchases incur an extra 6% Additional Dwelling Supplement (ADS).
Step 3: Enter the Purchase Price
Input the full purchase price of the property in pounds. Make sure to enter the exact amount without commas or currency symbols. This is the total amount you’re paying for the property, not including any furniture or movable items.
Step 4: Review Your Results
After clicking the calculate button, you’ll see a detailed breakdown of your LBTT liability. This includes the base LBTT amount, any Additional Dwelling Supplement (if applicable), and the total tax due. The calculator also shows how the tax was calculated across different rate bands.
Step 5: Check the Tax Band Breakdown
Examine the detailed breakdown table showing how your tax is calculated across each tax band. This helps you understand exactly how much of your property value falls into each rate band and the specific tax amount for each portion.