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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.
By Gary · Updated April 2026
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, 2026/27 — LBTT explained with worked examples
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. Read the full first-time buyer guide for Scotland for LBTT relief, LIFT scheme eligibility, and step-by-step costs.
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 36 months (for purchases from 1 April 2024). Full rules and reclaim examples in our ADS guide.
| 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. See the full LBTT vs stamp duty comparison at every price point.
Looking for a mortgage?Habito compares deals across 90+ lenders — fee-free, fully online. Compare deals →
Try it yourself. Enter your purchase price above to see your exact LBTT bill, including first-time buyer relief and ADS.
Back to calculator ↑Answers to common questions about this calculator.
Work out rental yield, LBTT with 8% ADS, income tax on rental profit, and net returns.
🏠See how much you could borrow based on your Scottish salary, with LBTT costs and first-time buyer relief included.
🏠Check if you can reclaim Scotland's 8% ADS. Track your sale deadline, claim deadline, and economic unit status.
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.