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Land and Buildings Transaction Tax (LBTT) calculator

Calculate the Land and Buildings Transaction Tax on your residential property in Scotland

Land and Buildings Transaction Tax (LBTT) has replaced Stamp Duty in Scotland. If you’re buying a residential property over £145,000, you’ll have to pay LBTT. This calculator works out how much Land and Buildings Transaction Tax you need to pay on your new home. It also works out how much you’ll pay on any additional property purchase over £40,000, like a buy to let or second home, which attracts an extra %{additional_property_rate}% Additional Dwelling Supplement (ADS).

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£

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If you are buying in any of these countries then use the appropriate calculator to work out how much you will pay

Land and Buildings Transaction Tax (LBTT) calculator - Your Results

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£


Land and Buildings Transaction Tax to pay is
Land and Buildings Transaction Tax on your additional property Land and Buildings Transaction Tax to pay is
£0.00 {{ stampDuty.cost() | customCurrency:"£" }}

The effective tax rate is 0.00%

The effective tax rate is {{ stampDuty.percentageTax() | number: 2 }} %

You are not eligible for relief on Land and Buildings Transaction Tax because the property value is greater than £0.

You are not eligible for relief on Land and Buildings Transaction Tax because the property value is greater than £0.

How is this calculated? Click to expand.

Land and Buildings Transaction Tax (LBTT) is paid at different rates, depending on the band the purchase price falls into. For example, someone buying a property for £280,000 would pay no tax on the value of the property up to £145,000, 2% tax on the property value between £145,001 and £250,000 and 5% on the property value between £250,001 and £280,000. In this case, total liability for Land and Buildings Transaction Tax (LBTT) would be £3,600 giving an effective tax rate of 1.29% (average percentage rate of tax paid).

Anyone buying a second home including a buy to let property will pay an extra 4% on top of the relevant standard rate band. In this example that would represent an extra £11,200, meaning the total stamp duty would be £14,800 giving an effective tax rate of 5.29%.

Purchase price Rate of Land and Buildings Transaction Tax (LBTT) Buy to Let/ Additional Dwelling Supplement (ADS)*
Up to £145,000 0% 4%
£145,001 - £250,000 2% 6%
£250,001 - £325,000 5% 9%
£325,001 - £750,000 10% 14%
Over £750,000 12% 16%

* Properties under £40,000 are not subject to second home Additional Dwelling Supplement

Land and Buildings Transaction Tax (LBTT) is paid at different rates on residential property transactions and is dependent on the chargeable consideration (usually the purchase price) of your home. You don’t pay tax on the full amount, only the amount that falls into a certain band.

For example, a home costing £280,000 would be charged no LBTT on the first £145,000, 2% on the next £105,000, and 5% on the next £30,000, so you’d pay £3,600 in LBTT.

Purchase price Standard LBTT rate
Up to £145,000 0 %
£145,001 - £250,000 2 %
£250,001 - £325,000 5 %
£325,001 - £750,000 10 %
Over £750,000 12 %

First-time buyers can claim First-time Buyer relief. You can find out more about what a first-time buyer is on our website. Depending on the purchase price, this relief can reduce your LBTT bill by up to £600.

It means that homes with purchase prices up to £175,000 are effectively free from LBTT for first-time buyers.

For example:

Purchase price Standard LBTT bill Amount of First-time Buyer Relief Total to pay for a first-time buyer
Up to £145,000 £0 £0 £0
£155,000 £200 £200 £0
£175,000 £600 £600 £0
£250,000 £2,100 £600 £1,500
£325,500 £5,900 £600 £5,300
£750,500 £48,410 £600 £47,810

Land and Buildings Transaction Tax (LBTT) is paid at different rates, depending on the band the purchase price falls into. For example, someone buying a property for £280,000 would pay no tax on the value of the property up to £145,000, 2% tax on the property value between £145,001 and £250,000 and 5% on the property value between £250,001 and £280,000. In this case, total liability for Land and Buildings Transaction Tax (LBTT) would be £3,600 giving an effective tax rate of 1.29% (average percentage rate of tax paid).

Anyone buying a second home including a buy to let property will pay an extra 4% on top of the relevant standard rate band. In this example that would represent an extra £11,200, meaning the total stamp duty would be £14,800 giving an effective tax rate of 5.29%.

Purchase price Rate of Land and Buildings Transaction Tax (LBTT) Buy to Let/ Additional Dwelling Supplement (ADS)*
Up to £145,000 0% 4%
£145,001 - £250,000 2% 6%
£250,001 - £325,000 5% 9%
£325,001 - £750,000 10% 14%
Over £750,000 12% 16%

* Properties under £40,000 are not subject to second home Additional Dwelling Supplement

Did you know?

You may have to pay Land and Buildings Transaction Tax (LBTT) on residential and non-residential land and property transactions. It is the responsibility of the taxpayer to complete and submit an accurate LBTT return, where required, and pay any tax due. Further information can be found on:

Land and Buildings Transaction Tax (LBTT) - Everything you need to know

Find out more:

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