LBTT calculator
Enter the price of a home in Scotland to see the Land and Buildings Transaction Tax (LBTT) due on it. The working below the result splits the price into bands and shows the tax on each one.
What the calculator assumes
- The home is in Scotland and the rates are those that Revenue Scotland publishes for 2026/27.
- The purchase is residential. Land or buildings used partly for business, such as a farm with a house, fall under different rules.
- The price covers outright ownership, which is the Scottish form of freehold, or it is a premium paid for a lease. Tax on lease rent is outside its scope.
- No other purchase is linked to this one.
- Apart from the relief for first-time buyers, no relief is taken into account.
- Each figure is rounded down to the whole pound.
How the tax is worked out
LBTT works on a progressive basis. Each band covers one part of the price, and only that part is taxed at the band's rate. A home that costs a little more than a band edge pays the higher rate on that small extra amount alone. The calculator totals the tax from each part. Every band and rate appears in the table with the result.
First-time buyers get a larger nil rate band, which rises to £175,000. The relief has no upper price limit, so a buyer at any price can claim it. The saving stops growing once it reaches £600, which is the largest reduction the relief can give. To qualify, each buyer must be buying a first home and must intend to live in it as their only or main residence.
A buyer who will own two or more homes after the purchase usually pays the Additional Dwelling Supplement (ADS). The ADS is 8% of the whole price. It is added to the normal LBTT and does not change the bands. The calculator shows it on a line of its own under the band total. A buyer who replaces a main residence can often claim the ADS back, within time limits set by Revenue Scotland.
Revenue Scotland publishes the bands and the first-time buyer relief on its page about residential property rates, and the ADS on its page about the Additional Dwelling Supplement. The Scottish Government's budget tables for 2026/27 give the same bands. The sources page has the full list, and the methodology page describes how figures are rounded.
Who pays which tax
Which of the three taxes applies depends on where the property is. LBTT is the Scottish tax, and it replaced Stamp Duty in Scotland. For a home in England or Northern Ireland, use the Stamp Duty calculator. For a home in Wales, use the LTT calculator. A buyer who lives in England and buys in Scotland pays LBTT, and a buyer from Scotland who buys in Wales pays LTT.
The buyer pays LBTT to Revenue Scotland. The solicitor normally sends the tax return and the payment as part of the purchase.
Spotted a mistake?
Email [email protected]. Include the price, the type of buyer and the result you expected. The corrections page lists every error we have fixed.