Land and Building Transaction Tax Calculator

Use our Land and Building Transaction Tax to estimate your LBTT costs based on your specific situation, helping you make informed decisions when purchasing a property.

Calculate Your Land and Building Transaction Tax

Using our LBTT Calculator is quick and straightforward, helping you estimate the tax due on your property purchase in Scotland. Select the option that best describes your property purchase from the dropdown menu, then enter the full property price to calculate an estimated Land and Buildings Transaction Tax.

The results provided by this LBTT Calculator are for informational purposes only and should not be considered as financial or legal advice. Land and Buildings Transaction Tax (LBTT) may be subject to exemptions, reliefs, or varying rates depending on your specific property transaction and circumstances.

Please read below to learn more about Land and Buildings Transaction Tax (LBTT) and to view a full breakdown of the rates payable for each type of property purchase.

Overseas buyers pay the same LBTT rates as Scottish residents. The Additional Dwelling Supplement (ADS) may apply at a rate of 8% if certain conditions are met.

Our LBTT Calculator has been updated to align with the new rates set by the Scottish Government as of 05/12/2024. For official guidance, visit the Scottish Government website.

LBTT In Scotland:

What Property Investors Need To Know

If you are investing in property in Scotland, Stamp Duty Land Tax (SDLT) does not apply. Instead, buyers are required to pay Land and Buildings Transaction Tax (LBTT). This tax is payable on both residential property and land purchases, including buy-to-let investments, second homes, and holiday lets.

Our LBTT Calculator is designed to give you a quick and accurate estimate based on your property value and circumstances, including whether the property is a second home or your primary residence.

Below, we break down the latest LBTT thresholds and outline the rules for Additional Dwelling Supplement (ADS).

What Is

Land And Buildings Transaction Tax (LBTT)?

LBTT is the property transaction tax that applies to residential and commercial property purchases in Scotland. It is administered by Revenue Scotland and is charged at increasing rates depending on the purchase price of the property.

The tax applies to:

Freehold and leasehold properties
Both main residences and investment properties
Buyers purchasing with or without a mortgage

2025

LBTT Rates

Current LBTT rates for residential properties in Scotland:

Property Value	LBTT Rate	Additional Dwelling Rate
Under £145,000	0%	8%
£145,000 - £250,000	2%	10%
£250,000 - £325,000	5%	13%
£325,001 - £750,000	10%	18%
£750,000 +	12%	20%

LBTT For

First-Time Buyers

First-time buyers benefit from no LBTT on the first £175,000 of the property value
The standard rates apply to the portion above £175,000

LBTT For

Second Homes and Buy-to-Let Investors

If you are purchasing an additional residential property in Scotland (including a buy-to-let, second home, or holiday let), you must pay the Additional Dwelling Supplement (ADS).

ADS is charged at 8% of the entire purchase price
It applies to any property worth £40,000 or more
This is charged on top of the standard LBTT rates

Example:

If you are buying a £300,000 property as a second home:

Standard LBTT applies as usual
An additional £24,000 (8%) ADS would be added

Use Our

LBTT Calculator

LBTT can significantly affect your investment budget, especially when ADS applies. To make planning easier, our LBTT Calculator provides:

A full tax breakdown based on property value
Inclusion of Additional Dwelling Supplement (where applicable)
Accurate figures tailored to your investment scenario

Use our LBTT Calculator to see your total tax cost and make informed decisions about your next property purchase in Scotland.

How To Pay

LBTT (Scotland)

In Scotland, Land and Buildings Transaction Tax (LBTT) must be paid to Revenue Scotland within 30 days of the effective date of the property transaction, which is usually the date of completion.

A LBTT return must also be submitted, even if no tax is due. This can be handled directly by the buyer or more commonly by their solicitor.

If payment or filing is delayed, penalties and interest may apply.

You can file and pay through the Revenue Scotland portal.

Frequently Asked Questions

What is Land and Buildings Transaction Tax (LBTT)?

LBTT is a property tax payable when buying residential or commercial property in Scotland. It applies to both main residences and additional properties, including buy-to-let and holiday homes.

How is LBTT calculated?

LBTT is calculated on a tiered basis depending on the property price. Our LBTT Calculator automatically applies the correct rates and includes the Additional Dwelling Supplement (ADS) for second homes and investment properties.

Are first-time buyers eligible for LBTT relief?

Yes. First-time buyers in Scotland pay no LBTT on the first £175,000 of the property value. Standard LBTT rates apply to any portion above this threshold.

What is the Additional Dwelling Supplement (ADS)?

ADS is an 8% tax applied to the entire purchase price of second homes, buy-to-let properties, and holiday lets valued over £40,000. It is charged on top of standard LBTT rates.

When do I have to pay LBTT?

LBTT must be paid to Revenue Scotland within 30 days of the property transaction’s effective date, usually the completion date. A LBTT return must also be submitted, typically via a solicitor.

Can I use the calculator for any property in Scotland?

Yes. The LBTT Calculator works for main residences, second homes, buy-to-let, and off-plan properties across Scotland, providing a full tax breakdown.

What happens if I pay LBTT late or fail to submit the return?

Late payment or failure to submit an LBTT return may result in penalties and interest charges.

Where can I find official guidance on LBTT?

For full guidance, visit the Revenue Scotland LBTT page.

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