LBTT Rates in Scotland Explained (With Examples)
Published 15 November 2026 · Property Tax
Try it nowLBTT Calculator →Land and Buildings Transaction Tax (LBTT) replaced Stamp Duty in Scotland in 2015. Get your exact figure with the LBTT calculator.
Residential LBTT bands
| Portion of price | 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% |
Each rate applies only to the portion of the price in that band.
Examples
| Price | LBTT |
|---|---|
| £180,000 | £700 |
| £250,000 | £2,100 |
| £300,000 | £4,600 |
| £400,000 | £13,350 |
First-time buyer relief
The 0% band rises to £175,000, saving up to £600.
Additional Dwelling Supplement (ADS)
If you will own more than one home, ADS of 8% of the full price is added. If you are replacing your main home and sell the old one within 36 months, you can usually reclaim it.
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15 Nov 2026