How is LBTT calculated in Scotland?

LBTT is marginal (2025/26): 0% up to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. Each rate applies only to the slice of price within its band.

Do first-time buyers pay LBTT?

First-time buyer relief raises the nil-rate band from £145,000 to £175,000, so a first home up to £175,000 pays no LBTT.

What is the Additional Dwelling Supplement?

ADS is an 8% surcharge on the whole price for second homes and buy-to-let in Scotland (raised from 6% in December 2024), on top of standard LBTT.

Real Estate · Scotland

Scotland LBTT Calculator (2025/26)

Work out the Land and Buildings Transaction Tax you'll pay in Scotland — for first-time buyers, home movers, and additional properties. Figures update as you type.

Your purchase

Property price

Buyer type

How it works: LBTT is marginal — each rate applies only to the part of the price inside its band. First-time buyer relief raises the nil-rate band to £175,000. The Additional Dwelling Supplement adds 8% of the whole price. Read our Scotland LBTT guide; buying in England/NI? Use the SDLT calculator. Disclaimer →

Embed this calculator on your site (free)

Paste this snippet — it stays up to date automatically:

<iframe src="https://decisionscalc.com/embed/scotland-lbtt-calculator" width="100%" height="500" style="border:0;max-width:480px" title="Scotland LBTT Calculator" loading="lazy"></iframe>

LBTT you'll pay

£4,600

effective rate 1.53%

Band	Rate	Tax

See full year-one buying cost →

🔒 Calculations run 100% in your browser — we never see your numbers 📊 Built on primary-source data (see references above) 🔄 Reviewed 2026 · methodology · disclaimer