LBTT calculator for Scotland (2026-27 rates)
Land and Buildings Transaction Tax (LBTT) is Scotland’s equivalent of stamp duty, paid by the buyer when the purchase completes. Enter a price to see what you’d pay at the 2026-27 rates.
Tax to pay
£4,600
on a purchase price of £300,000 · 1.5% of the price
- LBTT
- £4,600
| Band | Rate | Tax |
|---|---|---|
| £0 – £145,000 | 0% | £0 |
| £145,001 – £250,000 | 2% | £2,100 |
| £250,001 – £325,000 | 5% | £2,500 |
| £325,001 – £750,000 | 10% | £0 |
| Over £750,000 | 12% | £0 |
LBTT at typical Edinburgh prices
| Purchase price | Moving home | First-time buyer | Additional home |
|---|---|---|---|
| £250,000 | £2,100 | £1,500 | £22,100 |
| £350,000 | £8,350 | £7,750 | £36,350 |
| £500,000 | £23,350 | £22,750 | £63,350 |
At 2026-27 rates. The additional home figure includes the 8% Additional Dwelling Supplement, charged on the full price.
Residential rates, 2026-27
Like income tax, LBTT is charged in slices: each rate applies only to the part of the price that falls in its band.
| Purchase price | 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% |
First-time buyers
First-Time Buyer Relief raises the 0% band from £145,000 to £175,000, saving up to £600. You qualify if you have never owned a home, in Scotland or anywhere else, and will live in this one. When buying jointly, every buyer must be a first-time buyer.
Additional Dwelling Supplement
Buying a home while you still own another, such as a second home or a buy-to-let, adds the Additional Dwelling Supplement: 8% of the whole price, on top of LBTT, for any purchase of £40,000 or more. If you are replacing your main home and sell the old one within 36 months, you can usually claim the ADS back.
An estimate, not tax advice
This calculator covers straightforward residential purchases. Your solicitor submits the LBTT return and pays the tax on completion, and will confirm the exact figure, especially for joint purchases, mixed-use property or several homes bought together. Rates are set by the Scottish Government and published by Revenue Scotland.
LBTT questions
Is there stamp duty in Scotland?
No. Stamp Duty Land Tax applies in England and Northern Ireland. In Scotland, buyers pay Land and Buildings Transaction Tax (LBTT) instead, with its own rates and bands, collected by Revenue Scotland.
When is LBTT paid?
On completion. The LBTT return must be made, and the tax paid, within 30 days of the effective date, which for most purchases is the date of entry.
Who submits the LBTT return?
In almost every case your solicitor. They submit the return to Revenue Scotland and pay the tax from the funds you send them before completion.
Can I reclaim the ADS?
Usually, if you bought your new main home before selling your old one. When the old home is sold within 36 months of the new purchase, you can claim the Additional Dwelling Supplement back from Revenue Scotland.
Does first-time buyer relief apply to joint buyers?
Only if every buyer is a first-time buyer. If any of you has owned a home before, in Scotland or anywhere else, the relief does not apply to the purchase.