LBTT calculator for Scotland 2026/27
LBTT on a £235,000 home in Scotland is £1,800 in 2026/27. No tax is due on the first £145,000, or the first £175,000 for first-time buyers.
On a price of £250,000, that is an effective rate of 0.84%.
| Part of the price | Rate | Tax |
|---|---|---|
| £0 to £145,000 | 0% | £0.00 |
| £145,000 to £250,000 | 2% | £2,100.00 |
LBTT rates 2026/27
Land and Buildings Transaction Tax (LBTT) is the tax on buying land or property in Scotland. Many people still call it stamp duty. It is collected by Revenue Scotland.
| Purchase price | LBTT 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% |
These residential rates have applied since 1 April 2021. The Scottish Budget 2026/27 left them unchanged on 13 January 2026. From 15 July 2020 to 31 March 2021, a temporary £250,000 nil band applied instead.
How is LBTT calculated?
LBTT works in slices. Each rate applies only to the part of the price inside its band. A higher rate never applies to the whole price.
To work it out by hand:
- Split the price across the bands above.
- Multiply each slice by its rate.
- Add the results together.
The calculator above does this for you and shows each slice.
Worked example: £235,000
This is one of Revenue Scotland's own examples.
| Band | Slice | Rate | Tax |
|---|---|---|---|
| Up to £145,000 | £145,000 | 0% | £0 |
| £145,001 to £250,000 | £90,000 | 2% | £1,800 |
| Total | £235,000 | £1,800 |
The tax is 0.77% of the price.
Worked example: £325,000
| Band | Slice | Rate | Tax |
|---|---|---|---|
| Up to £145,000 | £145,000 | 0% | £0 |
| £145,001 to £250,000 | £105,000 | 2% | £2,100 |
| £250,001 to £325,000 | £75,000 | 5% | £3,750 |
| Total | £325,000 | £5,850 |
Worked example: £400,000
| Band | Slice | Rate | Tax |
|---|---|---|---|
| Up to £145,000 | £145,000 | 0% | £0 |
| £145,001 to £250,000 | £105,000 | 2% | £2,100 |
| £250,001 to £325,000 | £75,000 | 5% | £3,750 |
| £325,001 to £750,000 | £75,000 | 10% | £7,500 |
| Total | £400,000 | £13,350 |
The first three bands always add up to £5,850 once a price passes £325,000. After that, each extra £1,000 adds £100 until £750,000.
Worked example: £875,000
Revenue Scotland uses this example to show all five bands.
| Band | Slice | Rate | Tax |
|---|---|---|---|
| Up to £145,000 | £145,000 | 0% | £0 |
| £145,001 to £250,000 | £105,000 | 2% | £2,100 |
| £250,001 to £325,000 | £75,000 | 5% | £3,750 |
| £325,001 to £750,000 | £425,000 | 10% | £42,500 |
| Over £750,000 | £125,000 | 12% | £15,000 |
| Total | £875,000 | £63,350 |
At £135,000, the whole price sits in the 0% band, so no LBTT is due.
LBTT at common house prices
| Price | Moving home | First-time buyer |
|---|---|---|
| £150,000 | £100 | £0 |
| £200,000 | £1,100 | £500 |
| £250,000 | £2,100 | £1,500 |
| £300,000 | £4,600 | £4,000 |
| £400,000 | £13,350 | £12,750 |
| £500,000 | £23,350 | £22,750 |
The effective rate is the tax as a share of the price. It is 0.84% at £250,000, 1.8% at £325,000 and 6.45% at £750,000. At £875,000, it reaches 7.24%.
First-time buyer relief
First-time buyer relief raises the 0% band from £145,000 to £175,000. The most it can save is £600. Above £175,000, the normal bands apply to the rest of the price.
Revenue Scotland gives these examples:
| Price | LBTT before relief | Relief | LBTT to pay |
|---|---|---|---|
| £150,000 | £100 | £100 | £0 |
| £160,000 | £300 | £300 | £0 |
| £175,000 | £600 | £600 | £0 |
| £250,000 | £2,100 | £600 | £1,500 |
First-time buyer example: £200,000
| Band | Slice | Rate | Tax |
|---|---|---|---|
| Up to £175,000 | £175,000 | 0% | £0 |
| £175,001 to £250,000 | £25,000 | 2% | £500 |
| Total | £200,000 | £500 |
Without the relief, LBTT on £200,000 would be £1,100. The saving is the full £600.
To qualify, the buyer must:
- be buying a residential property that includes a dwelling
- never have owned a dwelling anywhere in the world, including one gifted or inherited
- intend to live in it as their only or main home
The purchase must not be linked to another transaction. A linked purchase of the garden or grounds is allowed. The relief is not available if ADS applies.
If two people buy together, each must meet every condition. If one buyer has owned a home before, no relief is given.
You claim the relief in the LBTT return for the purchase, or in an amendment to that return.
Additional Dwelling Supplement (ADS)
ADS is an extra 8% on top of LBTT. It is charged on the whole price, not in slices. It applies to purchases of £40,000 or more.
It usually applies if you own another dwelling anywhere in the world at the end of the purchase day. Replacing your only or main home is the main exception.
On a £235,000 second home or buy-to-let, the bill is:
| Charge | Amount |
|---|---|
| LBTT | £1,800 |
| ADS at 8% | £18,800 |
| Total | £20,600 |
Contracts made on or before 4 December 2024 still pay ADS at 6%. Our ADS calculator page covers replacements, joint buyers and repayments.
LBTT on non-residential property
Commercial property and land use their own bands.
| Price or lease premium | LBTT rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 1% |
| Over £250,000 | 5% |
New non-residential leases also pay LBTT on the net present value of the rent. The rate is 0% up to £150,000, 1% from £150,001 to £2,000,000 and 2% above that. Residential leases are exempt.
A non-residential lease needs a further return every 3 years. Another return is due when it is assigned or ends.
When to pay LBTT
The LBTT return and payment are due within 30 days. The 30 days start on the day after the effective date of the transaction.
A return is needed when the price is £40,000 or more. Linked transactions are added together for this test. A home bought for under £40,000 sits in the 0% band and needs no return. Exempt transfers need no return. These include transfers with no payment, transfers on divorce and assents.
Using the LBTT calculator
Pick the buyer type that fits your purchase.
- Moving home: you will own no other dwelling, or you are replacing your main home.
- First-time buyer: every buyer has never owned a dwelling anywhere.
- Additional property: you will own another dwelling and are not replacing your main home.
The result shows LBTT, any ADS, the total and the effective rate. The band-by-band breakdown matches the worked examples above.
Quick answers
- How much is LBTT on a £250,000 house in Scotland?
LBTT on £250,000 is £2,100 in 2026/27. A first-time buyer pays £1,500 after the £600 relief.
- What is the LBTT threshold in Scotland?
No LBTT is due on the first £145,000 of a residential purchase. For first-time buyers, the 0% band goes up to £175,000.
- Is there stamp duty in Scotland?
Property buyers in Scotland pay Land and Buildings Transaction Tax, collected by Revenue Scotland. Many people still call it stamp duty. The rates run from 0% to 12%.
- How much LBTT do first-time buyers save?
First-time buyer relief saves up to £600. A first-time buyer pays no LBTT on a home costing up to £175,000.
- How much LBTT is due on a £325,000 house?
LBTT on £325,000 is £5,850. That is £2,100 at 2% plus £3,750 at 5%.
- Do I pay LBTT on a second home in Scotland?
Yes. You pay LBTT plus ADS at 8% of the whole price, if the price is £40,000 or more. On £235,000, the total is £20,600.
- How long do I have to pay LBTT?
The return and payment are due within 30 days. The 30 days start on the day after the effective date.
- Have LBTT rates changed for 2026/27?
No. The residential rates have applied since 1 April 2021. The Scottish Budget 2026/27 kept them unchanged.