LBTT calculator (Scotland)
Your Land and Buildings Transaction Tax on a Scottish purchase, in seconds. Enter the price and flag additional properties for the Additional Dwelling Supplement. Indicative only.
Your LBTT
How LBTT works in Scotland
Land and Buildings Transaction Tax replaced Stamp Duty in Scotland and is collected by Revenue Scotland. It is progressive: you pay each rate only on the slice of the price that falls within that band, not on the whole price. So a higher price nudges only the top slice into a higher rate.
Residential LBTT bands
- Up to £145,000: 0%
- £145,001–£250,000: 2%
- £250,001–£325,000: 5%
- £325,001–£750,000: 10%
- Above £750,000: 12%
Buying an additional property — a buy-to-let or second home — adds the Additional Dwelling Supplement (ADS) of 8% on the full purchase price, on top of the progressive LBTT above. First-time buyers may qualify for relief, and the numbers here are indicative only.
Tell us the deal and we shop 100+ lenders for the best rate to fund your Scottish purchase.
Get my quote All calculators