LBTT Scotland 2026/27

LBTT by property price

Scottish Land and Buildings Transaction Tax on every common property price — from first-time buyer flats to prime Edinburgh houses. Each page shows the exact LBTT, first-time buyer relief, ADS, and a side-by-side comparison with English SDLT.

LBTT at every common Scottish property price

Tap any row to see the full breakdown with band-by-band calculation and Scotland vs England comparison.

Property price	Standard LBTT	First-time buyer	English SDLT
£100,000	£0	£0	£0
£125,000	£0	£0	£0
£145,000	£0	£0	£400
£150,000	£100	£0	£500
£175,000	£600	£0	£1,000
£180,000	£700	£100	£1,100
£200,000	£1,100	£500	£1,500
£220,000	£1,500	£900	£1,900
£225,000	£1,600	£1,000	£2,000
£250,000	£2,100	£1,500	£2,500
£275,000	£3,350	£2,750	£3,750
£300,000	£4,600	£4,000	£5,000
£325,000	£5,850	£5,250	£6,250
£350,000	£8,350	£7,750	£7,500
£375,000	£10,850	£10,250	£8,750
£400,000	£13,350	£12,750	£10,000
£425,000	£15,850	£15,250	£11,250
£450,000	£18,350	£17,750	£12,500
£475,000	£20,850	£20,250	£13,750
£500,000	£23,350	£22,750	£15,000
£550,000	£28,350	£27,750	£17,500
£600,000	£33,350	£32,750	£20,000
£650,000	£38,350	£37,750	£22,500
£700,000	£43,350	£42,750	£25,000
£750,000	£48,350	£47,750	£27,500
£800,000	£54,350	£53,750	£30,000
£900,000	£66,350	£65,750	£35,000
£1,000,000	£78,350	£77,750	£43,750
£1,250,000	£108,350	£107,750	£68,750
£1,500,000	£138,350	£137,750	£93,750

Looking for a price not on the list? Use the full LBTT Calculator to enter any price between £50,000 and £3,000,000.

Guide

LBTT Explained: Scotland's Property Tax

How LBTT works, who pays it, and when you're due first-time buyer relief.

Guide

ADS Refund: How to Reclaim 8%

Sold your previous home? You can reclaim the ADS from Revenue Scotland within 18 months.