LBTT calculator for Scotland
Work out Land and Buildings Transaction Tax, Scotland's version of stamp duty, on a home in Scotland.
Rates from Revenue Scotland, checked 13 November 2026. Tested against Revenue Scotland's worked examples.
Result
On a £300,000 home in Scotland, as a home mover, the LBTT is £4,600.
LBTT to pay
| Up to £145,000 at 0% | £0.00 |
|---|---|
| £145,001 to £250,000 at 2% | £2,100.00 |
| £250,001 to £325,000 at 5% | £2,500.00 |
| Effective rate | 1.53% |
The same price in England: £5,000 and Wales: £4,500.
Show the workings
| Step | Sum | Answer |
|---|---|---|
| Up to £145,000 | £145,000 × 0% | £0.00 |
| £145,001 to £250,000 | £105,000 × 2% | £2,100.00 |
| £250,001 to £325,000 | £50,000 × 5% | £2,500.00 |
| Total | the parts added up, rounded down to the pound | £4,600.00 |
What this leaves out or assumes
- For a residential property in Scotland, bought by an individual.
Where the figures come from
- LBTT: rate in band 1: 0%. Source: Revenue Scotland: LBTT residential property rates and bands. Checked 13 November 2026.
- LBTT: top of band 1: £145,000. Source: Revenue Scotland: LBTT residential property rates and bands. Checked 13 November 2026.
- LBTT: rate in band 2: 2%. Source: Revenue Scotland: LBTT residential property rates and bands. Checked 13 November 2026.
- LBTT: top of band 2: £250,000. Source: Revenue Scotland: LBTT residential property rates and bands. Checked 13 November 2026.
- LBTT: rate in band 3: 5%. Source: Revenue Scotland: LBTT residential property rates and bands. Checked 13 November 2026.
- LBTT: top of band 3: £325,000. Source: Revenue Scotland: LBTT residential property rates and bands. Checked 13 November 2026.
- LBTT: rate in band 4: 10%. Source: Revenue Scotland: LBTT residential property rates and bands. Checked 13 November 2026.
- LBTT: top of band 4: £750,000. Source: Revenue Scotland: LBTT residential property rates and bands. Checked 13 November 2026.
- LBTT: rate in band 5: 12%. Source: Revenue Scotland: LBTT residential property rates and bands. Checked 13 November 2026.
LBTT rates
| Part of the 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 pay nothing on the first £175,000. If buying means you will own more than one home, the Additional Dwelling Supplement adds 8% of the whole price, for prices of £40,000 or more. Revenue Scotland explains ADS.
| Price | Moving home | First-time buyer | With ADS |
|---|---|---|---|
| £150,000 | £100 | £0 | £12,100 |
| £200,000 | £1,100 | £500 | £17,100 |
| £250,000 | £2,100 | £1,500 | £22,100 |
| £300,000 | £4,600 | £4,000 | £28,600 |
| £400,000 | £13,350 | £12,750 | £45,350 |
| £500,000 | £23,350 | £22,750 | £63,350 |
| £750,000 | £48,350 | £47,750 | £108,350 |