Scotland Stamp Duty (LBTT) Rates & Bands 2026: What You'll Pay
If you're buying in Scotland, you don't pay Stamp Duty Land Tax — you pay Land and Buildings Transaction Tax (LBTT), Scotland's own property tax with its own bands. They're close to the English system but not identical, and getting them mixed up can throw your budget out by thousands.
The 2025/26 LBTT residential bands
Like SDLT, LBTT is marginal — each rate applies only to the slice of price within its band.
| Price band | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| Above £750,000 | 12% |
Worked examples
- £300,000: 0% on £145k, 2% on £105k (£2,100), 5% on £50k (£2,500) — total £4,600.
- £450,000: £2,100 + 5% of £75k (£3,750) + 10% of £125k (£12,500) — total £18,350.
First-time buyer relief
First-time buyers get a higher nil-rate threshold of £175,000 (instead of £145,000). On a £175,000 first home that's no LBTT at all; above £175,000, standard rates apply to the rest. The relief is worth up to £600.
The Additional Dwelling Supplement (ADS)
Buying a second home or buy-to-let in Scotland adds the Additional Dwelling Supplement at 8% of the whole price (raised from 6% in December 2024) on top of standard LBTT. On a £300,000 second property that's £24,000 of ADS on top of the £4,600 standard charge — £28,600 total.
Scotland vs England: Scotland's nil-rate band is actually higher (£145k vs £125k), but its rates climb faster — the 10% band starts at £325,000 in Scotland versus £925,000 in England. So a £450,000 home costs more in LBTT (£18,350) than in English SDLT (£12,500). If you're comparing properties across the border, compare the tax too.
Calculate your LBTT
Enter your price and buyer type for an instant LBTT figure with a band-by-band breakdown — first-time buyer, home mover or additional property.
Try the Scotland LBTT Calculator →Frequently asked questions
What are the LBTT rates for 2025/26?
0% to £145k, 2% to £250k, 5% to £325k, 10% to £750k, 12% above. Marginal bands.
Do first-time buyers pay LBTT?
Relief raises the nil-rate band to £175,000; nothing is due up to that price.
What is ADS?
An 8% surcharge on the whole price for second homes and buy-to-let (up from 6% in December 2024).
Is it the same as English stamp duty?
No — Scotland uses LBTT, not SDLT, with different bands. Wales uses LTT.
Sources
- Revenue Scotland — LBTT residential rates and bands (2025/26)
- gov.scot — Scottish Budget 2025–26 / 2026–27 (rates confirmed unchanged)
- Revenue Scotland — Additional Dwelling Supplement (8% from December 2024)
Figures as of June 2026 for Scotland. Rates can change at Scottish Budgets — verify on revenue.scot before exchanging. This is general information, not regulated financial advice (FCA).