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LBTT calculator (Scotland)

In Scotland you pay Land and Buildings Transaction Tax: nothing on the first £145,000 of a home's price, then 2%, 5%, 10% and 12%. First-time buyers pay nothing on the first £175,000, saving up to £600. Buying an additional home adds the Additional Dwelling Supplement: 8% of the whole price.

The price you're paying for the home.

Which describes you?

The LBTT on this purchase

Enter the price to see the tax, worked out band by band.

The rates

Residential rates (from 1 April 2021)

LBTT residential rates
Portion of the priceRate
Up to £145,0000%
£145,001 to £250,0002%
£250,001 to £325,0005%
£325,001 to £750,00010%
Above £750,00012%

First-time buyers

LBTT rates with first-time buyer relief
Portion of the priceRate
Up to £175,0000%
£175,001 to £250,0002%
£250,001 to £325,0005%
£325,001 to £750,00010%
Above £750,00012%

Additional Dwelling Supplement (from 5 December 2024)

8% of the whole purchase price, on top of the LBTT above, when the price is £40,000 or more. It is a flat charge on the whole price, not banded.

Worked examples

The first two are Revenue Scotland's own examples. The other two are worked from the bands above.

PurchaseLBTTADSTotal
A home at £235,000 (Revenue Scotland)£1,800None£1,800
A home at £875,000 (Revenue Scotland)£63,350None£63,350
A first-time buyer at £250,000£1,500None£1,500
An additional property at £200,000, with ADS£1,100£16,000£17,100

The working for the £875,000 home:

LBTT on £875,000
BandAmount in bandRateTax
Up to £145,000£145,0000%£0
£145,001 to £250,000£105,0002%£2,100
£250,001 to £325,000£75,0005%£3,750
£325,001 to £750,000£425,00010%£42,500
Above £750,000£125,00012%£15,000

What this calculator doesn't cover

  • Companies and trusts, multiple dwellings and other reliefs.
  • Non-residential and mixed-use property, and leases.
  • The 6% ADS rate for contracts entered into on or before 4 December 2024.
  • ADS repayments when you sell your previous main residence.

Buying in England or Wales? Use the England and Northern Ireland calculator or the Land Transaction Tax calculator.

Questions

Do I pay stamp duty in Scotland?
No. Since 1 April 2015 a purchase in Scotland pays Land and Buildings Transaction Tax (LBTT) to Revenue Scotland instead of Stamp Duty Land Tax.
How does first-time buyer relief work in Scotland?
It raises the nil rate band from £145,000 to £175,000. That saves up to £600: on any price of £175,000 or more, a first-time buyer pays £600 less than another buyer.
What is the Additional Dwelling Supplement?
An extra charge of 8% of the whole purchase price, added to the LBTT, when you buy a residential property in Scotland and you (or any buyer) already own one or more residential properties anywhere in the world, and you aren't replacing your main residence. It isn't due if the price is under £40,000. Companies pay it on most residential purchases.
Can I get the ADS back?
If you sell your previous main residence within 36 months of buying the new one, and you live in the new property as your only or main residence, you can usually claim a repayment. The 36 months applies to purchases from 1 April 2024; before that it was 18 months.
Is the ADS still 6% if I agreed the purchase in 2024?
The 8% rate applies to transactions from 5 December 2024. If the contract was entered into on or before 4 December 2024, the old 6% rate applies even if completion was later.
Do I need to send an LBTT return if no tax is due?
Usually yes, if the price is £40,000 or more. Purchases under £40,000 are generally not notifiable.
Does the 2% non-resident surcharge apply in Scotland?
No. That surcharge is part of Stamp Duty Land Tax and doesn't apply to purchases in Scotland.

Sources

Rates checked against these sources on 17 October 2026. Updated . This is a calculation, not advice: Instrukt is not a law firm or a tax adviser.