Rates read 22 October 2026 from Revenue Scotland
LBTT Calculator — Scotland
Scotland charges its own tax on residential purchases. The bands below are the LBTT rates published by Revenue Scotland, and the calculator applies them to the part of the price in each band.
Work out the LBTT
Enter the purchase price. Each band charges only the part of the price inside it.
The LBTT bands
rates and bands as of 1 April 2021.
| Portion of the price | Rate |
|---|---|
| £0 – £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| Above £750,000 | 12% |
Worked examples
| Purchase price | LBTT payable | Effective rate |
|---|---|---|
| £250,000 | £2,100 | 0.84% |
| £500,000 | £23,350 | 4.67% |
| £750,000 | £48,350 | 6.45% |
| £1,000,000 | £78,350 | 7.83% |
Worked out from the band table above — the same arithmetic the calculator does. The effective rate rises with the price because each band charges only the slice inside it: LBTT is marginal, not a flat percentage.
When you will not pay these rates
- First-time buyer — the nil band rises to £175,000, saving up to £600. Use the switch in the calculator.
- Buying an additional dwelling — the 8% ADS is charged on the purchase price on top of LBTT. ADS page →
- Non-residential property — 0%, 1% and 5% instead of these bands. Non-residential page →
First-time buyers: a £175,000 nil rate band
Revenue Scotland states that first-time buyer relief increases the residential nil rate band to £175,000, and that for effective dates after 1 April 2021 it results in a reduction in tax of up to £600. It moves the bottom band only; the 2%, 5%, 10% and 12% bands are unchanged, so the saving is capped at £600 however expensive the home is. Use the “First-time buyer?” switch in the calculator above.
Additional dwellings: the ADS
Buying an additional dwelling in Scotland triggers the Additional Dwelling Supplement, which is charged on the purchase price and sits on top of LBTT. It is a separate mechanism from the bands above and is not modelled in this calculator — check Revenue Scotland before you complete.
Source: Revenue Scotland, read 22 October 2026. The Additional Dwelling Supplement applies to buying an additional dwelling and is charged on the purchase price — it is not modelled here.