Scottish Land Tax Calculator (LBTT)
Buying property in Scotland? Work out how much LBTT you'll pay. It's Scotland's version of Stamp Duty, and has been since April 2015.
Calculate Your LBTT
Land Tax (LBTT)£0
Effective tax rate0.00%
LBTT Rates for 2024/25
Residential Property Rates
| Property Value | 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% |
Non-Residential Property Rates
| Property Value | LBTT Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 1% |
| Over £250,000 | 5% |
Additional Dwelling Supplement (ADS)
Scotland's ADS rate increased to 8% from December 2024 for purchases of additional residential properties over £40,000. For comparison this is much higher than the 3% surcharge in England.