Scotland Stamp Duty (LBTT) Calculator 2025/26
Calculate Land and Buildings Transaction Tax (LBTT) on a property purchase in Scotland, including first-time buyer relief and the Additional Dwelling Supplement (ADS) for second homes and buy-to-let. Compare to what you’d pay in England under SDLT.
LBTT rates 2025/26
| Band | Standard rate | FTB rate | ADS (+6%) |
|---|---|---|---|
| Up to £145,000 | 0% | 0% | 6% |
| £145,001–£175,000 | 2% | 0% (FTB relief) | 8% |
| £175,001–£250,000 | 5% | 5% | 11% |
| £250,001–£325,000 | 10% | 10% | 16% |
| £325,001–£750,000 | 12% | 12% | 18% |
| Over £750,000 | 13% | 13% | 19% |
Scotland’s LBTT is administered by Revenue Scotland and operates independently from England’s SDLT. The rates and thresholds are set by the Scottish Parliament. The Additional Dwelling Supplement (ADS) of 6% applies to the full purchase price of additional residential properties.
First-time buyers in Scotland pay 0% on the first £175,000 (standard threshold is £145,000). Unlike England’s £500,000 limit, Scotland’s FTB relief has no upper purchase price cap — so buying a £600,000 home as a first-time buyer in Scotland still attracts FTB relief on the first £175,000.
