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Land and Buildings Transaction Tax Calculator

Use our Land and Buildings Transaction Tax calculator to get a quick and accurate estimate of what the LBTT tax to be paid for the property is

Calculate Land and Buildings Transaction Tax for properties in Scotland

Land and Buildings Transaction Tax (LBTT) replaced Stamp Duty in Scotland on 1st April 2015. LBTT has 4 residential tax bands and 3 commercial tax bands. The tax to be paid will depend on the price of the property and is calculated by taking into account the bands the purchase price falls into (property tax bands highlighted in the table). The percentage rate for each band in LBTT is applied only to the part of the price over the relevant threshold and up to the next threshold.

The Scottish Government amended LBTT rules in a temporary measure introduced on 10th July, effective from 15th July. At present, the Scottish Government intends to discontinue the measure on 31st March 2021.

The amendment raises the Nil Rate Band or “threshold” for LBTT to £250,000 for residential transactions. It is important to note that where Additional Dwelling Supplement applies, the 4% rate continues to apply to the whole amount of the purchase price.

Use our calculator below to work out how much Land and Buildings Transaction Tax you would need to pay.

What kind of Land and Buildings Transaction Tax bands are there?

LBTT is a tax applied to residential and commercial land and buildings transactions (including commercial purchases and commercial leases) where a chargeable interest is acquired.

Residential Rates
Price bands Rate*
Up to £250,000 0%
Above £250,000 to £325,000 5%
Above £325,000 to £750,000 10%
Over £750,000 12%
Rates effective between 15 July 2020
and 31 March 2021 (inclusive of these dates)
* Rate based on that portion of purchase price
Residential Rates
Price bands Rate*
Up to £175,000 0%
Above £175,000 to £250,000 2%
Above £250,000 to £325,000 5%
Above £325,000 to £750,000 10%
Over £750,000 12%
Correct from 1st April 2016 * Rate based on that portion of purchase price
Non Residential Rates
Price bands Rate - on that portion of purchase price
Up to £150,000 0%
Above £150,000 to £350,000 3%
Above £350,000 4.5%
Correct from 1st April 2016 * Rate based on that portion of purchase price
  1. What type of property is it?

  2. What is the price of the property?

Tax payable £8,150 £9,650 £6,855

Your effective tax rate is 2.21% 2.62% 1.86%

In April 2016 an Additional Dwelling Supplement was introduced for buyers who own an existing property. You can read more about this surcharge in our blog post.