Stamp duty calculator Scotland (LBTT)
Use this stamp duty calculator for Scotland to work out the Land and Buildings Transaction Tax (LBTT) on a property purchase. Scotland uses LBTT instead of Stamp Duty Land Tax. Enter the price, say whether you are a first-time buyer or buying an additional home, and see the tax band by band.
Rules last checked 13 October 2026. Rates for 2026/27.
Property type
Who is buying?
Your new home will be your only or main home and you are not keeping another dwelling, or you are replacing your main home.
Enter the purchase price to see the LBTT.
Nothing you enter leaves your device. This is an estimate, not tax or legal advice. Ask your solicitor to confirm the LBTT for your purchase.
LBTT rates in Scotland for 2026/27
| Part of the price | Rate |
|---|---|
| Up to £145,000 | 0% |
| Above £145,000 to £250,000 | 2% |
| Above £250,000 to £325,000 | 5% |
| Above £325,000 to £750,000 | 10% |
| Above £750,000 | 12% |
The Scottish Budget 2026-27 keeps residential rates and bands at their current level. LBTT is charged on the part of the price in each band.
First-time buyer relief in Scotland
The relief raises the nil rate band for residential property from £145,000 to £175,000, and can reduce the tax by up to £600.
A first-time buyer is a buyer who has never owned a dwelling in Scotland, the rest of the UK or anywhere else in the world, and gifted or inherited dwellings are also taken into account. The buyer must intend to occupy the dwelling as their only or main residence. If any of the joint buyers do not meet all the conditions, the relief is not available. If the Additional Dwelling Supplement is payable, first-time buyer relief is not available.
Additional Dwelling Supplement (ADS)
ADS is an additional flat-rate tax of 8% of the price, charged on top of LBTT when you buy a residential property in Scotland and already own one or more residential properties anywhere in the world. With joint buyers, it applies if any of them already own one.
ADS does not apply if you own only one dwelling at the effective date, if the price is under £40,000, or if you are replacing your only or main residence. If you dispose of your previous main residence within 36 months of buying the new one, you may be able to reclaim ADS, provided the other conditions are met.
Revenue Scotland's ADS guidance has the full conditions.
LBTT on non-residential property
| Part of the price | Rate |
|---|---|
| Up to £150,000 | 0% |
| Above £150,000 to £250,000 | 1% |
| Above £250,000 | 5% |
Leases use a different calculation and are not covered here.
LBTT calculator examples
| Price | Moving home | First-time buyer | Additional home (including ADS) |
|---|---|---|---|
| £150,000.00 | £100.00 | £0.00 | £12,100.00 |
| £200,000.00 | £1,100.00 | £500.00 | £17,100.00 |
| £250,000.00 | £2,100.00 | £1,500.00 | £22,100.00 |
| £300,000.00 | £4,600.00 | £4,000.00 | £28,600.00 |
| £350,000.00 | £8,350.00 | £7,750.00 | £36,350.00 |
| £400,000.00 | £13,350.00 | £12,750.00 | £45,350.00 |
| £500,000.00 | £23,350.00 | £22,750.00 | £63,350.00 |
| £750,000.00 | £48,350.00 | £47,750.00 | £108,350.00 |
| £1,000,000.00 | £78,350.00 | £77,750.00 | £158,350.00 |
What this calculator does not include
- Leases.
- Linked transactions.
- Reliefs other than first-time buyer relief.
- Mixed-use property.
- Legal fees, surveys and other costs of buying.
- Property in England, Wales and Northern Ireland.
Frequently asked questions
How much is stamp duty in Scotland?
Scotland charges Land and Buildings Transaction Tax (LBTT) instead of Stamp Duty Land Tax. For residential property in 2026/27 it is 0% up to £145,000, 2% from £145,001 to £250,000, 5% from £250,001 to £325,000, 10% from £325,001 to £750,000 and 12% above £750,000, charged on the part of the price in each band.
What is LBTT?
LBTT stands for Land and Buildings Transaction Tax. It is the tax paid on buying property in Scotland.
Is there first-time buyer relief in Scotland?
Yes. First-time buyer relief raises the residential nil rate band from £145,000 to £175,000, which can reduce the tax by up to £600. It is not available if the Additional Dwelling Supplement is payable.
What is the Additional Dwelling Supplement?
It is an extra tax of 8% of the purchase price, charged on top of LBTT when you buy a residential property in Scotland and already own another one, if the price is £40,000 or more and you are not replacing your main residence.
Do I pay the Additional Dwelling Supplement if I am replacing my main home?
Usually not. It does not apply when you are replacing your only or main residence. If you buy first and sell your old main home within 36 months, you may be able to reclaim it.
Did Scottish LBTT rates change for 2026/27?
No. The Scottish Budget 2026-27 kept the residential rates and bands at their current level, kept the Additional Dwelling Supplement at 8%, and kept first-time buyer relief.
What are the LBTT rates for non-residential property?
For purchases in 2026/27: 0% up to £150,000, 1% from £150,001 to £250,000 and 5% above £250,000.
Is stamp duty the same in Scotland and England?
No. Scotland has its own tax, LBTT, with its own rates, bands and reliefs. England and Northern Ireland use Stamp Duty Land Tax, and Wales has Land Transaction Tax.
Sources
Rules checked against these official pages on 13 October 2026:
Read how we keep calculators accurate, or browse all UK calculators.
Related calculators
Stamp duty in Wales (LTT)
Works out the tax due when you buy a property in Wales.
Property and mortgagesCommercial stamp duty
Works out the tax due on a commercial or mixed-use purchase.
Property and mortgagesStamp duty calculator for a limited company
Work out SDLT when a company buys property in England, including higher rates and the 17% rate.
Property and mortgagesBuy-to-let mortgage
Works out how much you could borrow and repay on a rental property.
Property and mortgagesShared ownership mortgage calculator
Estimate your shared ownership mortgage, rent, monthly costs, staircasing and stamp duty in England.