Land and Buildings Transaction Tax Calculator
Calculate your LBTT liability for property purchases in Scotland with current 2025 rates
Current LBTT Rates for 2025
Residential Property Rates
| Purchase Price Band | Rate |
|---|---|
| Up to £145,000 (£175,000 for first-time buyers) | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Above £750,000 | 12% |
Commercial/Non-Residential Property Rates
| Purchase Price Band | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 1% |
| Above £250,000 | 5% |
How LBTT Works
Land and Buildings Transaction Tax uses a progressive tax system where different portions of the purchase price are taxed at different rates. Only the amount within each band is taxed at that band’s rate.
Example Calculation
For a £300,000 residential property purchase:
- First £145,000: 0% = £0
- Next £105,000 (£145,001-£250,000): 2% = £2,100
- Final £50,000 (£250,001-£300,000): 5% = £2,500
- Total LBTT: £4,600
Key LBTT Information
When do I need to pay LBTT?
LBTT must be paid within 30 days of the effective date of the transaction (usually the completion date). You must submit an LBTT return and pay the tax before you can register your property with Registers of Scotland.
First-Time Buyer Relief
First-time buyers benefit from an increased nil-rate band of £175,000 instead of £145,000, providing a minimum saving of £600 on property purchases.
Additional Dwelling Supplement
The ADS applies when purchasing additional residential properties worth £40,000 or more. This includes second homes, buy-to-let properties, and holiday homes. The rate increased from 6% to 8% on 5 December 2024.
ADS Repayments
You may claim an ADS repayment if you sell your previous main residence within 36 months of purchasing your new property, provided certain conditions are met.
Who administers LBTT?
LBTT is administered by Revenue Scotland, which provides official calculators, guidance, and processes returns and payments.
Important Considerations
This calculator provides estimates based on current rates and standard scenarios. Your actual liability may vary depending on specific circumstances such as:
- Multiple dwellings relief
- Mixed-use properties
- Shared ownership schemes
- Corporate purchases
- Specific reliefs and exemptions
References
Revenue Scotland. (2025). Land and Buildings Transaction Tax rates and bands. Retrieved from revenue.scot
Scottish Government. (2025). Scottish Budget 2025 to 2026: Scottish tax ready reckoners. Retrieved from gov.scot
Revenue Scotland. (2024). The Additional Dwelling Supplement (ADS). Retrieved from revenue.scot