LBTT Calculator Scotland (2026/27)

Work out your LBTT on a Scottish property purchase

If you're buying a home or investment property in Scotland, the tax you pay isn't stamp duty - it's Land and Buildings Transaction Tax, or LBTT. Introduced in 2015, LBTT replaced UK Stamp Duty Land Tax north of the border and is run by Revenue Scotland rather than HMRC. It works on similar principles to stamp duty but has its own bands, thresholds and reliefs, so the tax due on a given price in Scotland can differ noticeably from the equivalent purchase in England. This calculator applies the current Scottish bands, first-time buyer relief and the Additional Dwelling Supplement so you can see exactly what you'll owe before you commit.

How LBTT is calculated

LBTT is a progressive, "slice" tax - you pay each rate only on the portion of the price that falls within its band, not on the whole price. There's a nil-rate band at the bottom, then rising percentages on higher slices, much like income tax bands. Because it's progressive, the effective rate (the tax as a percentage of the whole price) is always lower than the top band you reach. Enter your purchase price and the calculator splits it across the bands automatically, showing both the total LBTT and how it breaks down. For the official rates and bands, Revenue Scotland's LBTT pages are the authoritative source.

First-time buyer relief

Scotland offers a first-time buyer relief that raises the point at which you start paying LBTT, so eligible first-time buyers pay no tax up to a higher threshold and less overall. The calculator applies this relief when you select the first-time buyer option, so you can see the saving compared with a standard purchase. It's a meaningful help for people getting onto the ladder, though on higher-priced homes the relief is capped in effect by the bands above it.

The Additional Dwelling Supplement

If you're buying a second home, a buy-to-let or any additional residential property, you'll usually pay the Additional Dwelling Supplement (ADS) on top of the standard LBTT. ADS is charged as a percentage of the whole price (above a minimum threshold), not just a slice, so it can add a substantial sum to the bill. It's the Scottish equivalent of the higher rates of stamp duty in England, and it catches landlords and second-home buyers in particular. The calculator includes ADS when you choose the additional-property option, giving you the full picture. If you're buying to let, pair this with our Buy-to-Let Mortgage Calculator and Rental Yield Calculator to judge the deal after tax.

How LBTT compares with the rest of the UK

The three UK nations now each have their own property purchase tax: SDLT in England and Northern Ireland, LBTT in Scotland, and LTT in Wales. The bands and thresholds differ, so the same £300,000 home can attract different tax depending on where it is. If you're comparing purchases across borders - say, relocating, or weighing up investment properties in different nations - it's worth running each through the right tool. Use our main Stamp Duty (SDLT) Calculator for England and Northern Ireland and the LTT Calculator for Wales alongside this one. The differences can run to thousands of pounds.

When LBTT is due and how it's paid

LBTT is normally paid shortly after completion, and in practice your solicitor or conveyancer handles the return and payment as part of the purchase. You'll need the funds available at completion, so it's important to factor LBTT into your budget from the outset rather than treating it as an afterthought. For most buyers it's one of the largest single costs of moving after the deposit itself, which is exactly why working it out early matters. Don't forget the other costs of buying, either - our Conveyancing Fees Calculator and House Deposit Calculator help you budget for the whole purchase.

Planning your purchase around the tax

Because LBTT steps up in bands, the tax can jump as the price crosses a threshold, which sometimes matters in negotiations - a price just over a band edge carries a little more tax than one just under. It's also worth being clear about your buyer status before you offer: first-time buyer relief and the Additional Dwelling Supplement can each move the number significantly. If you're replacing your main residence but there's an overlap where you briefly own two properties, special rules may allow you to reclaim ADS, so keep records and take advice. A few minutes with this calculator, run for your actual price and status, removes the guesswork and lets you budget with confidence.

The bigger affordability picture

Tax is only one part of affording a home. The mortgage is usually the larger commitment, and small differences in rate or term add up over decades. Use our Mortgage Calculator to see monthly payments, the Mortgage Affordability Calculator to gauge what you can borrow, and the How Much Can I Borrow Calculator for a quick lender-style estimate. Combine those with your LBTT figure and your other purchase costs, and you'll have a realistic, all-in view of what the move really costs - far better than discovering the tax bill late in the process.

The bottom line

LBTT is Scotland's own property purchase tax, with its own bands, a helpful first-time buyer relief, and the Additional Dwelling Supplement for second homes and buy-to-lets. Because it differs from stamp duty elsewhere in the UK, working it out for your specific price and buyer status is essential before you commit. Enter your details above for an instant, banded breakdown, and use the rest of the TaxFly property toolkit to budget for the whole purchase with confidence.

A worked example

Suppose you're buying a £280,000 home in Edinburgh as your main residence, and you're not a first-time buyer. LBTT is charged in slices: nothing on the portion within the nil-rate band, then 2% on the next slice, then 5% on the slice above that, and so on. You don't pay 5% on the whole £280,000 - only on the part that falls in the 5% band. The calculator does this automatically and shows the total, which works out far lower than a flat percentage of the price would suggest. If the same purchase were your second home, the Additional Dwelling Supplement would be added on top - charged on the whole price above the minimum threshold - which can add several thousand pounds, so it's essential to select the right buyer type.

Now compare a first-time buyer at the same price: first-time buyer relief raises the point at which LBTT starts, trimming the bill. The calculator lets you flip between buyer types so you can see the difference instantly, which is invaluable when you're working out exactly how much cash you need at completion.

Replacing your main home and ADS refunds

A common situation is buying your new main home before you've sold the old one. In that overlap you briefly own two properties, so the Additional Dwelling Supplement applies at purchase - but if you sell the previous main residence within the allowed period, you can usually reclaim the ADS from Revenue Scotland. This catches a lot of movers by surprise, so it's worth knowing in advance: budget for the ADS at completion, then reclaim it once the old home sells. Keep the paperwork, note the deadline, and take advice if the timing is tight. The detail is on Revenue Scotland's Additional Dwelling Supplement pages.

Frequently asked questions

Is LBTT the same as stamp duty? It's Scotland's equivalent, with its own bands and rules - so the tax on the same price differs from England. Do first-time buyers pay LBTT? They benefit from a relief that raises the starting threshold, but pay on higher-value portions. When do I pay? Shortly after completion, normally handled by your solicitor. Does LBTT apply to commercial property? Yes, but non-residential transactions use different bands; this calculator focuses on residential purchases. To weigh up the wider costs of buying, use our Mortgage Calculator and House Deposit Calculator.

Budgeting for the whole move

LBTT is rarely the only upfront cost, and treating it in isolation can leave you short at completion. Alongside the tax you'll usually face conveyancing fees, searches, a mortgage valuation or arrangement fee, removal costs and often some immediate work on the new home. Add LBTT to all of these and the true "cost of moving" can be considerably more than buyers first assume. Map it out early with our Conveyancing Fees Calculator and House Deposit Calculator, and weigh the ongoing mortgage with the Mortgage Overpayment Calculator if you plan to pay down the loan faster. A complete picture, with LBTT included from the start, keeps your purchase on track and your finances comfortable.

The bottom line

LBTT is Scotland's distinct property purchase tax, with progressive bands, a first-time buyer relief, and the Additional Dwelling Supplement on second homes - and the option to reclaim that supplement when you sell a previous main residence in time. Because it differs from the taxes elsewhere in the UK, working out your own figure for your exact price and buyer status is essential before you commit. Use the calculator above for an instant banded breakdown, and lean on the rest of the TaxFly property toolkit to budget for the whole move with confidence.