What tax do you pay when buying in Scotland?
Scottish property purchases use Land and Buildings Transaction Tax, or LBTT. Although buyers often search for a Scottish stamp duty calculator, the English SDLT bands do not apply. The property’s location decides which system you use.
This calculator covers a current, straightforward residential purchase by an individual. Select first-time buyer only if all purchasers meet the Scottish relief conditions. Select additional property where the Additional Dwelling Supplement applies. The result shows ordinary LBTT and ADS separately, so you can see the cost of each.
Current Scottish property tax bands
| Portion of purchase price | Rate |
|---|---|
| Up to £145,000 | 0% |
| Over £145,000 to £250,000 | 2% |
| Over £250,000 to £325,000 | 5% |
| Over £325,000 to £750,000 | 10% |
| Over £750,000 | 12% |
For example, a £350,000 purchase at standard rates has £8,350 of LBTT: £2,100 in the second band, £3,750 in the next, and £2,500 above £325,000. Only the slice inside each band is charged at that band’s rate.
First-time buyers and the £600 relief
Scottish first-time buyer relief increases the nil-rate band to £175,000. The maximum saving is £600. Unlike SDLT first-time buyer relief, the Scottish relief does not disappear simply because a home costs more than £500,000.
All buyers must qualify, including the previous ownership and intended main-residence conditions. An inherited or gifted interest in a home can matter. Being a first-time buyer for a mortgage product does not establish eligibility for this tax relief.
When the 8% ADS applies
For a qualifying additional dwelling costing at least £40,000, the current ADS is 8% of the whole purchase price. At £350,000, that adds £28,000 to standard LBTT, bringing the estimate to £36,350.
Replacing your only or main residence can affect whether ADS is due or repayable. Previous ownership outside Scotland can also count. The calculator applies the category you select; it does not decide whether you qualify for a replacement exception or repayment.
What this Scottish calculator does not cover
It does not assess companies, trusts, linked purchases, multiple-dwelling relief, non-residential land or historical transactions. ADS transitional provisions can preserve an earlier rate for certain contracts made before 5 December 2024. For those purchases, use Revenue Scotland’s guidance and ask your solicitor to check the applicable effective date.
There is no SDLT-style non-resident checkbox here. SDLT’s 2 percentage point surcharge is not an LBTT rate. A nil tax result also does not mean that no LBTT return is required.
RESEARCH & CORRECTIONS
Sources and review
Researched and maintained by StampDutyCal. Checked on against the official sources below. This is our own research, not an independent professional tax review. We update the website when rules change.