Scottish stamp duty calculator · LBTT · 2026/27
LBTT Calculator for Scotland
LBTT in Scotland is 0% on the first £145,000 of a home, then 2%, 5%, 10% and 12% on each slice above; first-time buyers pay 0% up to £175,000, and buying an additional home adds the 8% Additional Dwelling Supplement on the whole price.
Your Land and Buildings Transaction Tax
Effective rate 0%
Enter a price to see your Land and Buildings Transaction Tax.
Scotland · rates from 1 April 2021 · checked
| Band | Rate | Taxable amount | Tax |
|---|---|---|---|
| Up to £145,000 | 0% | £0 | £0 |
| £145,001 to £250,000 | 2% | £0 | £0 |
| £250,001 to £325,000 | 5% | £0 | £0 |
| £325,001 to £750,000 | 10% | £0 | £0 |
| Over £750,000 | 12% | £0 | £0 |
Source: Revenue Scotland
This is an estimate based on the official rates. Your solicitor or conveyancer will confirm the exact amount. How we calculate
Not covered by this calculator: a company buying a home, buying more than one home in one purchase, shared ownership, linked purchases from the same seller, a new lease with rent. Follow the official guidance for these.
Quick answers
- Do you pay stamp duty in Scotland?
- Not Stamp Duty Land Tax. Scotland has its own tax, Land and Buildings Transaction Tax (LBTT), which people often still call stamp duty. A home mover pays nothing on the first £145,000.
- How much on a £300,000 home?
- £4,600 for a home mover, £4,000 for a first-time buyer and £28,600 for a second home.
- First-time buyers?
- The 0% band rises to £175,000, saving up to £600.Read more: First-Time Buyer Stamp Duty Calculator
- Second homes?
- The Additional Dwelling Supplement adds 8% of the whole price, for purchases of £40,000 or more.Read more: Second Home Stamp Duty Calculator
- When is it due?
- Within 30 days of the day after the effective date (usually completion).
How much LBTT will I pay? Worked examples
Choose "Try it" to load any row into the calculator above.
| Price | Nation and buyer | Tax | Effective rate | Try it |
|---|---|---|---|---|
| £200,000 | ScotlandHome mover | £1,100Try it | 0.55% | Try it |
| £300,000 | ScotlandHome mover | £4,600Try it | 1.53% | Try it |
| £300,000 | ScotlandFirst-time buyer | £4,000Try it | 1.33% | Try it |
| £300,000 | ScotlandSecond home | £28,600Try it | 9.53% | Try it |
Source: Revenue Scotland (1), Revenue Scotland (2)
Stamp duty in Scotland: LBTT bands
Each rate applies only to the part of the price inside its band.
| Part of the price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
Applies from 1 April 2021. Source: Revenue Scotland
For every nation's bands, including non-residential property, see the stamp duty rates tables.
First-time buyer relief in Scotland
First-time buyers pay 0% up to £175,000, instead of £145,000. You qualify only if all of these are true:
- You do not own, and have never owned, a home in Scotland, the rest of the UK or anywhere else in the world. A home you inherited or were given counts. (Revenue Scotland)
- Every buyer meets all the conditions. If one buyer does not, the relief is not available. (Revenue Scotland)
- You intend to live in the home as your only or main residence (not, for example, as a buy to let). (Revenue Scotland)
- The Additional Dwelling Supplement is not payable on the purchase. If it is, first-time buyer relief is not available. (Revenue Scotland)
Buying in England or Northern Ireland as well? Compare the rules in our first-time buyer stamp duty guide.
Additional Dwelling Supplement (second homes)
If you already own a home, you pay an extra 8% of the whole price on top of LBTT.
When ADS applies
- You already own one or more residential properties anywhere in the world, including buy to let and holiday homes. (Revenue Scotland)
- ADS does not apply if the price is less than £40,000. A share in a home you own jointly counts only if your share is worth £40,000 or more. (Revenue Scotland)
Replacing your main home and getting ADS back
- ADS does not apply if you sold your only or main residence in the 36 months before buying your new main residence. (Revenue Scotland)
- If you sell your previous main residence within 36 months of buying your new one, you can claim the ADS back. (Revenue Scotland)
See how this compares with England, Northern Ireland and Wales in our second home stamp duty guide.
When to pay LBTT and who sends the return
You must send the return and pay within 30 days of the day after the effective date (usually completion). (Revenue Scotland)
A solicitor or other agent can submit the return for you, confirming they have authority to act and that you have declared the information correct. (Revenue Scotland)
Buying in England or Northern Ireland instead? Use our stamp duty calculator.
Questions people ask
What is LBTT?
Land and Buildings Transaction Tax (LBTT) is the tax you pay when you buy land or property in Scotland. It is collected by Revenue Scotland.
How much is stamp duty in Scotland?
For a home mover, 0% up to £145,000, then 2%, 5%, 10%, 12% on each slice above. On a £300,000 home that is £4,600.
What is the stamp duty threshold in Scotland?
£145,000 for a home mover and £175,000 for a first-time buyer. Below that you pay no LBTT.
What is the Additional Dwelling Supplement?
An extra 8% of the whole price when you buy a home in Scotland and already own another, for purchases of £40,000 or more. It is added on top of LBTT. Read more: Second Home Stamp Duty Calculator
Can I get the Additional Dwelling Supplement back?
Yes, if you sell your previous main residence within 36 months of buying your new one, you can claim it back from Revenue Scotland.
Do first-time buyers pay LBTT?
Not on the first £175,000. Every buyer must be a first-time buyer and the home must be your main residence. Read more: First-Time Buyer Stamp Duty Calculator
Who sends the LBTT return?
Your solicitor or another agent can send it for you. The return and payment are due within 30 days of the day after the effective date (usually completion).