Scotland Property Tax Calculator (LBTT + ADS)
Estimate Land and Buildings Transaction Tax (LBTT) for residential purchases in Scotland, including optional Additional Dwelling Supplement (ADS).
Rates are illustrative for Scottish residential LBTT and ADS as commonly published in 2026. Always confirm with Revenue Scotland or your solicitor before completion.
How property tax works in Scotland
When people search for a property tax calculator Scotland, they usually mean the tax paid when buying a property: LBTT (Land and Buildings Transaction Tax). LBTT is Scotland’s version of transaction tax on property purchases. It is progressive, which means different portions of the purchase price are taxed at different rates.
There are two major costs to understand:
- LBTT – based on tax bands and purchase price.
- ADS (Additional Dwelling Supplement) – an extra charge for additional residential properties, calculated as a percentage of the full price.
Scottish residential LBTT bands used in this calculator
The calculator uses these residential bands:
| Portion of 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% |
| Over £750,000 | 12% |
For first-time buyers, this tool applies relief by increasing the 0% threshold to £175,000.
What this calculator includes
1) Standard LBTT calculation
The calculator slices your purchase price into tax bands and applies each percentage only to the amount in that band. This gives a more accurate estimate than applying one single tax rate to the full price.
2) First-time buyer relief option
If you choose first-time buyer status, the calculator uses the higher nil-rate threshold where applicable. This can reduce the LBTT due compared with standard residential rates.
3) Additional Dwelling Supplement (ADS)
If you are buying an additional home (for example, a buy-to-let or second home), ADS can apply on top of LBTT. In this tool, ADS is calculated at 8% of the full purchase price when selected.
Worked examples
Example A: Standard buyer at £200,000
- 0% on first £145,000 = £0
- 2% on next £55,000 = £1,100
- Total LBTT = £1,100
Example B: First-time buyer at £320,000
- 0% on first £175,000 = £0
- 2% on next £75,000 = £1,500
- 5% on next £70,000 = £3,500
- Total LBTT = £5,000
Example C: Additional dwelling at £450,000
- Estimated LBTT (standard bands) = £18,350
- ADS at 8% of £450,000 = £36,000
- Combined estimate = £54,350
LBTT vs Council Tax: important difference
LBTT is a one-off tax on purchase. Council Tax is an ongoing local charge for occupying a property. Council Tax depends on your local authority and property band, while LBTT depends on purchase price and buyer circumstances. This page calculates LBTT and optional ADS only.
Tips before you rely on any online estimate
- Check current rates close to completion date, as tax policy can change.
- Ask your solicitor to confirm whether ADS applies in your exact situation.
- If replacing a main residence, ask about potential ADS reclaim rules and deadlines.
- Use calculator outputs for budgeting, not as legal or tax advice.
Frequently asked questions
Is this the same as Stamp Duty?
Not exactly. England and Northern Ireland use SDLT (Stamp Duty Land Tax). Scotland uses LBTT. The concept is similar, but rates and rules differ.
Can first-time buyer relief and ADS apply together?
If ADS applies, first-time buyer relief usually will not be relevant in practice for that purchase. Your solicitor can confirm treatment for your circumstances.
Does this calculator include legal fees and mortgage costs?
No. It estimates tax only. Your full budget should also include solicitor fees, valuation/survey costs, mortgage arrangement fees, moving costs, and contingency funds.