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
Standard rates apply for buyers moving between homes.
Country
Scottish LBTT applies.
Worked out the tax? Check the home itself before you offer.
Enter its postcode for a free preview: last sale price, EPC rating, flood risk and crime nearby.
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.