Scotland Property Tax (LBTT) Calculator
Estimate Land and Buildings Transaction Tax (LBTT) for residential and non-residential purchases in Scotland. You can also include Additional Dwelling Supplement (ADS) where relevant.
How this property tax Scotland calculator works
This tool estimates Land and Buildings Transaction Tax (LBTT), which is Scotland's equivalent of stamp duty. LBTT is calculated in bands, meaning each portion of your purchase price is taxed at the rate for that band, not a single rate on the full price.
The calculator supports:
- Residential purchases
- First-time buyer residential purchases
- Additional Dwelling Supplement (ADS) estimates
- Non-residential or mixed-use purchases
Residential LBTT bands used in this calculator
For quick budgeting, these are the progressive residential rates used by the calculator:
| Band | Standard Residential Rate | First-Time Buyer Rate |
|---|---|---|
| Up to £145,000 | 0% | 0% up to £175,000 |
| £145,001 to £250,000 | 2% | 2% on £175,001 to £250,000 |
| £250,001 to £325,000 | 5% | 5% |
| £325,001 to £750,000 | 10% | 10% |
| Over £750,000 | 12% | 12% |
Additional Dwelling Supplement (ADS)
If you're buying an additional residential property, ADS may apply on top of LBTT. This calculator applies an 8% ADS estimate on the full purchase price when you tick the additional dwelling box.
Non-residential LBTT rates
For non-residential/mixed-use transactions, the calculator uses:
- 0% up to £150,000
- 1% from £150,001 to £250,000
- 5% above £250,000
Example property tax calculations
Example 1: Standard residential buyer at £300,000
- 0% on first £145,000 = £0
- 2% on next £105,000 = £2,100
- 5% on next £50,000 = £2,500
- Total LBTT = £4,600
Example 2: First-time buyer at £220,000
- 0% on first £175,000 = £0
- 2% on next £45,000 = £900
- Total LBTT = £900
Example 3: Additional dwelling at £250,000
- Standard LBTT = £2,100
- ADS (8% of £250,000) = £20,000
- Total tax estimate = £22,100
LBTT vs council tax in Scotland
People often search for “property tax in Scotland” and mean different things. Here's the key distinction:
- LBTT is usually a one-off tax when you buy property.
- Council tax is an annual local authority charge based on the property's council tax band.
This calculator estimates LBTT/ADS transaction costs, not annual council tax bills.
Tips when budgeting for a Scottish property purchase
- Budget for LBTT early so your deposit and cashflow planning are realistic.
- Check if ADS applies and whether any refund route could be relevant in your circumstances.
- Add legal fees, valuation/survey costs, and moving expenses to your purchase plan.
- If you are close to a tax band threshold, run a few scenarios before offering.
Important note
Tax rules can change. This page is for educational budgeting estimates and does not replace professional tax or legal advice. Always verify current LBTT and ADS rules with Revenue Scotland and your solicitor before completing a transaction.