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Property Tax
Calculate your Land and Buildings Transaction Tax for any Scottish property purchase, including first-time buyer relief and Additional Dwelling Supplement.
The agreed price for the property
| Band | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 - £250,000 | 2% |
| £250,001 - £325,000 | 5% |
| £325,001 - £750,000 | 10% |
| Over £750,000 | 12% |
Source: Revenue Scotland, 2025/26
LBTT is progressive — you only pay each rate on the slice of the price within that band, not the full amount. On a £300,000 property: the first £145,000 is at 0%, then £145,001–£250,000 at 2%, then £250,001–£300,000 at 5%. You never pay a higher rate on the entire purchase price.
First-time buyers get an extended nil rate band up to £175,000. Above that, standard bands apply only on the portion above £175,000.
Worked example: £220,000 property.LBTT on £175,001–£220,000 at 2% = £900. Not 2% on the full £220,000 (which would be £4,400 — incorrect). The maximum saving vs a standard buyer is £600.
Changed December 2024: The ADS increased from 6% to 8%. If you're buying an additional property in Scotland, you now pay 8% on the full purchase price.
ADS applies to all second properties over £40,000 — buy-to-let, second homes, and holiday lets. It's refundable if you sell your previous main residence within 18 months.
| Property price | LBTT (standard) | LBTT (FTB) | English SDLT |
|---|---|---|---|
| £200,000 | £1,100 | £500 | £0 |
| £280,000 | £4,200 | £2,600 | £1,500 |
| £400,000 | £14,600 | £14,000 | £7,500 |
| £600,000 | £32,100 | £31,500 | £17,500 |
Note: These are estimates. Use the calculator above for your exact figure.
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Try it yourself. Enter your purchase price above to see your exact LBTT bill, including first-time buyer relief and ADS.
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This calculator provides estimates only and does not constitute financial or tax advice. Always verify with Revenue Scotland, HMRC, or mygov.scot, and speak to a qualified financial adviser for advice specific to your circumstances.