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Scotland Stamp Duty Calculator (LBTT)

Calculate the Land and Buildings Transaction Tax on a Scottish property purchase for 2026/27 — with first-time buyer relief and a full band-by-band breakdown.

Tool
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Property details

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The purchase price of the property in Scotland.

First-time buyers get a £175,000 nil rate band (vs £145,000 standard).

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LBTT due Effective rate —

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Scotland (LBTT) — 2026/27 rates.

LBTT rates apply to the 2026/27 tax year. Source: Scottish Government — Scottish Budget 2026/27 (LBTT rates) · Revenue Scotland — LBTT. Rules can change — check the latest official guidance.

How it works

Enter the property price and whether you are a first-time buyer. The calculator applies the Scottish LBTT progressive bands: 0% up to £145,000 (or £175,000 for first-time buyers), 2% to £250,000, 5% to £325,000, 10% to £750,000, and 12% above £750,000. Each rate applies only to the portion of the price within that band.

Example calculation

For a £250,000 property in Scotland, standard rates:

  • 0% on first £145,000: £0
  • 2% on £145,000–£250,000 (£105,000): £2,100
  • Total LBTT: £2,100 — effective rate 0.84%

First-time buyer on the same property: 0% on first £175,000, 2% on £175,000–£250,000 (£75,000) = £1,500.

LBTT bands (2026/27)

  • 0%: up to £145,000 (£175,000 for first-time buyers) Scottish Government · 2026/27
  • 2%: £145,000–£250,000 Scottish Government · 2026/27
  • 5%: £250,000–£325,000 Scottish Government · 2026/27
  • 10%: £325,000–£750,000 Scottish Government · 2026/27
  • 12%: above £750,000 Scottish Government · 2026/27

This calculator shows standard residential rates. Additional property purchases may attract the Additional Dwelling Supplement. Commercial and mixed-use properties have different rates.

Frequently asked questions

What is LBTT in Scotland?
LBTT (Land and Buildings Transaction Tax) is Scotland's equivalent of stamp duty. It is a progressive tax charged on the portion of the property price within each band. For 2026/27 the rates are 0% up to £145,000, 2% from £145,000 to £250,000, 5% from £250,000 to £325,000, 10% from £325,000 to £750,000, and 12% above £750,000.
Is there first-time buyer relief in Scotland?
Yes. First-time buyers in Scotland pay no LBTT on the first £175,000 (raised from the standard £145,000 nil rate band). The relief applies to the portion of the price up to £175,000, with standard rates applying above that.
How does Scottish LBTT compare to English SDLT?
Scotland has a higher nil rate band (£145,000 vs £125,000) but steeper rates in the middle bands. For a £350,000 property, Scotland LBTT is £8,350 while England SDLT is £7,500. Use the main stamp duty calculator to compare all three nations.
Do I pay LBTT on a second home or buy-to-let?
This calculator shows standard rates only. Additional property purchases (second homes, buy-to-let) may attract a higher rate supplement. Check Revenue Scotland for the latest additional dwelling supplement rates.
When do I have to pay LBTT?
LBTT returns and payment are usually due within 30 days of the completion date (the date you take ownership of the property). Your solicitor will typically handle this on your behalf.

Related calculators

UK Stamp Duty Calculator (all nations) · Wales LTT Calculator · Mortgage Calculator · Inheritance Tax Calculator

Sources

  • Scottish Government — Scottish Budget 2026/27 (LBTT rates): gov.scot
  • Revenue Scotland — Land and Buildings Transaction Tax: revenue.scot

Casvia provides educational calculators and general information. It does not provide personal financial, tax or investment advice.