Residential purchases by individuals in England, Northern Ireland, Scotland and Wales
LBTT calculator for Scotland
Land and Buildings Transaction Tax replaces Stamp Duty in Scotland. Enter the price and who is buying to see the tax and any Additional Dwelling Supplement.
Rates and rules used: 2026-27 residential rates and first-time buyer relief; Additional Dwelling Supplement of 8% for transactions on or after 5th December 2024. Sources: Revenue Scotland rates; Revenue Scotland ADS; Scottish Budget 2026-27. Checked 16th September 2026. Rates are reviewed whenever a government changes them, and at least every April.
LBTT rates for 2026-27
For residential property in Scotland you pay nothing on the first £145,000, 2% on the part from £145,001 to £250,000, 5% on the part from £250,001 to £325,000, 10% on the part from £325,001 to £750,000 and 12% on anything above £750,000.
First-time buyers get a higher nil rate band of £175,000, which saves up to £600.
The Additional Dwelling Supplement is a flat 8% of the whole price when you buy a second home or buy-to-let for £40,000 or more. It is usually refundable if you sell your previous main home within 36 months.
Common questions
Who collects LBTT?
Revenue Scotland. Your solicitor normally submits the return and payment for you.
Can I reclaim the Additional Dwelling Supplement?
Often, yes, if you were replacing your main home and sell the previous one within 36 months. Check the conditions with Revenue Scotland or your solicitor.
These calculators give an estimate based on the published rates for residential purchases. They do not cover purchases by companies or trusts, multiple dwellings, shared ownership, new leases, mixed-use or non-residential property, linked transactions, or completions before the dates shown. This is general information, not tax or legal advice. Your solicitor or conveyancer will confirm the tax due. Rates checked against GOV.UK, Revenue Scotland and the Welsh Government on 16th September 2026.