LBTT Calculator

Land and Buildings Transaction Tax (LBTT) is a tax applied to the purchase of property or land in Scotland. Use our calculator to find out how much LBTT you will pay on a residential purchase (there is a different LBTT rate for non-residential purchases).

First time buyers get some LBTT relief. Make sure to update the tick box if you are a first time buyer.

LBTT Calculator

Total LBTT to pay £0
LBTT (standard) £0
Effective tax rate 0%
Band Rate Taxable Tax

This calculator provides an estimate only and does not constitute financial or tax advice. Figures are based on current Revenue Scotland LBTT rates. Confirm liabilities with a solicitor or Revenue Scotland.

LBTT Rates for Residential Property

LBTT applies to residential property purchases above £145,000 (or £175,000 for first-time buyers). The tax is calculated on a sliding scale, meaning you pay different rates on different portions of the purchase price:

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

LBTT Rates for
First Time Buyers

First time buyers get rates relief on purchases up to £175,000. If you are buying jointly, you must both be first time buyers to qualify.

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

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