The Stamp Duty Calculator allows you to calculate the Land and Buildings Transaction Tax (LBTT) payable when purchasing a property in Scotland. Simply enter the property purchase price, select the type of transaction and provide the relevant buyer details to receive an estimate of the tax due. This helps you understand your potential tax liability and plan for the additional costs involved in your property purchase.
| Band | Rate | Taxable Amount | Duty |
|---|
You are purchasing the full ownership (freehold) of a residential property in Scotland. Land and Buildings Transaction Tax (LBTT) is calculated on the purchase price using the applicable residential tax bands. The amount payable depends on your buyer type, ownership status and first-time buyer eligibility, together with any applicable reliefs or supplements.
Based on your selected transaction type, buyer details and property price, the calculator determines the LBTT due across each applicable tax band. Any first-time buyer relief or Additional Dwelling Supplement (ADS) is included automatically where relevant.
Your calculation summary shows the LBTT payable, for a purchase by Individual (a standard purchase), as £2,100, an effective tax rate of 0.84%, the breakdown of tax across each applicable band, and a total property acquisition cost of £252,100 including LBTT.
The final tax liability may vary depending on your individual circumstances and eligibility for statutory reliefs. This calculator is provided for general guidance only and does not constitute professional tax advice — always confirm your position with a solicitor, conveyancer or accountant before completion.
In Scotland, what's commonly called "stamp duty" is actually Land and Buildings Transaction Tax (LBTT) — Scotland's own version of Stamp Duty Land Tax (SDLT), which only applies in England and Northern Ireland, in place since 2015. It's a one-off tax, paid around the time your purchase completes, not an ongoing annual bill. The Scottish Government sets its own rates and bands independently, so a change to SDLT in a UK Budget doesn't automatically change anything in Scotland — LBTT only changes when the Scottish Budget says so, with approval from the Scottish Parliament.
Like SDLT, LBTT is charged in bands — the price is split into portions, each taxed at its own rate, with the rate rising as the price increases. If you're buying an additional property, such as a second home, rental or holiday home, you may also pay the Additional Dwelling Supplement (ADS) on top — a flat extra percentage on the whole price, not another set of bands.
The buyer pays LBTT — never the seller. It applies to residential purchases, commercial property and leases alike. In practice, your solicitor or conveyancer usually works out the amount, files the return with Revenue Scotland, and pays it on your behalf out of your completion funds as part of legal completion, adding it to their conveyancing fees. You only need to deal with it directly if you're not using a solicitor.
| Portion of 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% |
| Above £750,000 | 12% |
First-time buyers qualify for relief that raises the nil-rate threshold from £145,000 to £175,000, reducing the amount of LBTT due compared with a standard purchase at the same price.
ADS is a flat 8% charge on the whole purchase price, added on top of the standard LBTT due — it isn't a separate set of bands, just a flat percentage applied to the full price. It applies to most purchases of an additional residential property, including by companies, partnerships and trusts. If you're buying with a buy-to-let mortgage, factor the ADS charge into your upfront costs alongside your deposit and lending fees.
Charged on increasing portions of the price (or lease premium). For new non-residential leases, LBTT is also due separately on the net present value (NPV) of the rent, then added to the premium duty.
Revenue Scotland collects and manages LBTT. The current rates, bands and ADS level were confirmed unchanged in the Scottish Budget 2026 to 2027.