Costs and LBTT
LBTT calculator for Scotland 2026/27
Enter the price and the type of buyer to see the Land and Buildings Transaction Tax due, using 2026/27 rates.
How it's calculated
LBTT is charged in bands: 0% up to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. First-time buyers pay 0% up to £175,000. Additional properties costing £40,000 or more also pay the 8% ADS on the whole price. Read the full LBTT guide.
Frequently asked questions
Is this LBTT calculator up to date?
It uses the 2026/27 residential rates published by Revenue Scotland.
Does the calculator include ADS?
Yes. Choose "Additional property" to add the 8% ADS for properties costing £40,000 or more.
Sources
- Scottish Government: Scottish Budget 2026 to 2027
- mygov.scot: Home Reports
- Revenue Scotland: LBTT residential property
This guide is general information, not legal, tax or financial advice.