LBTT Calculator

Scotland Property Tax

Stamp Duty Calculator Scotland

Calculate Land and Buildings Transaction Tax (LBTT) for property purchases in Scotland. Our Scotland stamp duty calculator uses the latest 2025 rates.

Includes first-time buyer relief and Additional Dwelling Supplement (ADS) for second homes.

£

Standard LBTT Rates

Scotland Land and Buildings Transaction Tax

Up to £145,0000%
£145,001 to £250,0002%
£250,001 to £325,0005%
£325,001 to £750,00010%
Above £750,00012%
LBTT to Pay
£4,600
1.53% effective rate
Property Price
£300,000
Base LBTT
£4,600

LBTT Breakdown

Up to £145,000
£145,000 × 0%
£0
£145,001 to £250,000
£105,000 × 2%
£2,100
£250,001 to £325,000
£50,000 × 5%
£2,500
Total LBTT
£4,600

Scotland LBTT Rates 2025

Standard LBTT Rates

  • Up to £145,0000%
  • £145,001 - £250,0002%
  • £250,001 - £325,0005%
  • £325,001 - £750,00010%
  • Over £750,00012%

First-Time Buyer Relief

First-time buyers in Scotland get an increased nil-rate threshold of £175,000, saving up to £600.

  • Up to £175,0000%
  • Above £175,000Standard rates

Additional Dwelling Supplement

If you're buying an additional property in Scotland (second home, buy-to-let), you pay an extra 6% ADS on the total price.

+6% ADS
On entire purchase price

Scotland Stamp Duty Calculator FAQ

What is LBTT in Scotland?
LBTT (Land and Buildings Transaction Tax) is Scotland's version of stamp duty. It replaced UK Stamp Duty Land Tax in Scotland from April 2015. Like SDLT, LBTT is calculated on the portion of property value within each band, not the whole amount.
What is the Additional Dwelling Supplement (ADS)?
The ADS is a 6% surcharge on the total purchase price when buying an additional residential property in Scotland (like a second home or buy-to-let). It applies to the whole price, not just amounts above a threshold. You may be able to reclaim it if you sell your previous main home within 18 months.
How is Scottish stamp duty different from English stamp duty?
Scotland uses LBTT with different thresholds and rates compared to England's SDLT. The nil-rate threshold is £145,000 (vs £125,000 in England), and Scotland has a 6% ADS (vs 5% in England). First-time buyers get relief up to £175,000 in Scotland.