What this calculator does

Takes purchase price and buyer type (standard, first-time buyer, or additional property). Returns Land and Buildings Transaction Tax (LBTT) due, sliced across the bands.

The formula

Standard residential rates (2025/26):
  £0 – £145,000:         0%
  £145,001 – £250,000:   2%
  £250,001 – £325,000:   5%
  £325,001 – £750,000:  10%
  Above £750,000:        12%

First-time buyer relief:
  0% threshold raised to £175,000
  (rates above £175,000 follow standard residential bands)

Additional Dwelling Supplement (ADS):
  8% charged on the full purchase price for additional properties
  (e.g. buy-to-let, second homes)

Tax is calculated on slices — each band applies only to the
portion of the price within that band.

Assumptions

  • Residential property only — non-residential LBTT uses different bands.
  • ADS applies to the full purchase price, not just the slice above a threshold.
  • First-time buyer relief is applied where selected; the calculator does not verify eligibility conditions.

Data sources

Figure Value used Source Last checked
0% band £0–£145,000 Revenue Scotland — LBTT rates May 2026
2% band £145,001–£250,000 Revenue Scotland — LBTT rates May 2026
5% band £250,001–£325,000 Revenue Scotland — LBTT rates May 2026
10% band £325,001–£750,000 Revenue Scotland — LBTT rates May 2026
12% band Above £750,000 Revenue Scotland — LBTT rates May 2026
ADS rate 8% Revenue Scotland — Additional Dwelling Supplement May 2026
FTB 0% threshold £175,000 Revenue Scotland — LBTT first-time buyer relief May 2026

Limitations

  • Applies to Scotland only — use the Stamp Duty (England) or Wales LTT calculators for other nations.
  • Does not model non-residential LBTT.
  • Does not model leasehold NPV calculations.

Worked example

Standard residential purchase, £350,000.

0%  on £0–£145,000           = £0
2%  on £145,001–£250,000     = £105,000 × 2%  = £2,100
5%  on £250,001–£325,000     = £75,000  × 5%  = £3,750
10% on £325,001–£350,000     = £25,000  × 10% = £2,500

Total LBTT: £8,350

Changelog

Date Change
May 2026 Initial publication

Use the Scotland LBTT Calculator →