LBTT calculator for Scotland
Work out Land and Buildings Transaction Tax on a home in Scotland, including first-time buyer relief and the Additional Dwelling Supplement.
- Nil rate band
- £145,000
- First-time buyer nil rate band
- £175,000
- Additional Dwelling Supplement
- 8%
- £300,000 home, moving
- £4,600
- HMRC 2026/27 rates
- Private: nothing leaves your device
- Free, no sign-up
LBTT rates for 2026/27
| Portion of the price | Rate |
|---|---|
| £0 to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| £750,001 and above | 12% |
LBTT compared with England
| Price | Scotland | England | Second home in Scotland |
|---|---|---|---|
| £150,000 | £100 | £500 | £12,100 |
| £200,000 | £1,100 | £1,500 | £17,100 |
| £250,000 | £2,100 | £2,500 | £22,100 |
| £300,000 | £4,600 | £5,000 | £28,600 |
| £400,000 | £13,350 | £10,000 | £45,350 |
| £500,000 | £23,350 | £15,000 | £63,350 |
| £750,000 | £48,350 | £27,500 | £108,350 |
LBTT on a home mover's purchase
Every price from £100,000 to £1 million is in the LBTT by price table. Buying in England or Northern Ireland? Use the stamp duty calculator.
Questions people ask
Who pays LBTT?
Anyone buying a home or land in Scotland for more than £145,000, or more than £175,000 as a first-time buyer. It replaced stamp duty in Scotland in 2015 and is collected by Revenue Scotland.
What is the Additional Dwelling Supplement?
An extra 8% on the whole price when you buy a second home or buy-to-let for £40,000 or more. If you replace your main home within 36 months you can usually claim it back.
How much does first-time buyer relief save in Scotland?
Up to £600. It raises the nil rate band from £145,000 to £175,000 and the rest of the bands stay the same.