Tools / Scotland
Scottish Stamp Duty Calculator 2026 - LBTT Calculator
Work out Land and Buildings Transaction Tax (LBTT) on any Scottish property, including first-time buyer relief and the Additional Dwelling Supplement.
Buyer type
Country
Scottish LBTT applies.
Enter a property price above to see how much stamp duty you'll pay, with a full band-by-band breakdown.
Scottish LBTT FAQs
LBTT rates for 2026/27
Standard residential rates
| Property price band | 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% |
First-time buyer relief
| Property price band | LBTT rate |
|---|---|
| Up to £175,000 | 0% |
| £175,001 to £250,000 | 2% |
| Above £250,000 | Standard rates apply |
How LBTT differs from English SDLT
LBTT and SDLT both work as banded taxes, but the thresholds and rates differ:
- Nil-rate threshold: £145,000 in Scotland vs £125,000 in England & NI.
- Top rate: 12% kicks in above £750,000 in Scotland vs £1.5m in England.
- First-time buyer relief: Scotland raises the nil-rate threshold to £175,000; England gives a higher £300,000 threshold capped at £625,000.
- Additional-property surcharge: ADS is 8% in Scotland vs 5% in England & NI.
This calculator provides estimates only. LBTT rules can change. For legal advice on property transactions, consult a solicitor or conveyancer.
Source: Revenue Scotland. Rates verified May 2026 - Revenue Scotland LBTT.