LBTT Calculator Scotland

Land and Buildings Transaction Tax (LBTT) is the tax applied to residential and commercial land and property transactions in Scotland. It is administered by Revenue Scotland and replaced the UK's Stamp Duty Land Tax (SDLT) in Scotland from April 2015. The amount of LBTT you pay depends on the purchase price of the property and your personal circumstances, such as whether you are a first-time buyer or purchasing an additional property.

The tax is calculated using a progressive system with different rates applied to different portions of the purchase price. This calculator uses the latest 2025/26 LBTT rates to provide an accurate estimate of your liability.

Key Considerations:

• First-Time Buyer Relief: To support people entering the property market, the Scottish Government offers a relief that raises the 0% tax threshold from £145,000 to £175,000.
• Additional Dwelling Supplement (ADS): If you are buying a new home without having sold your previous one, or purchasing a buy-to-let property or second home, you will likely have to pay the ADS. This is a 6% levy on the total purchase price for properties costing £40,000 or more.

For the most detailed and authoritative information, always refer to the official guidance from Revenue Scotland.

This calculator is for informational purposes only and should not be considered financial advice. For complex situations, we recommend consulting a solicitor or financial advisor.

Explore other property-related tools on our site, such as the Stamp Duty Calculator for properties in England and Northern Ireland, or our comprehensive Mortgage Calculator.