LBTT Calculator 2026
Work out Land and Buildings Transaction Tax on a home in Scotland, including first-time buyer relief and the 8% Additional Dwelling Supplement.
2026/27 rates · verified 11 October 2026
LBTT rates for homes
| Price band | Rate | First-time buyer |
|---|---|---|
| Up to £145,000 | 0% | 0% |
| £145,001 to £175,000 | 2% | 0% |
| £175,001 to £250,000 | 2% | 2% |
| £250,001 to £325,000 | 5% | 5% |
| £325,001 to £750,000 | 10% | 10% |
| Over £750,000 | 12% | 12% |
The Additional Dwelling Supplement adds 8% of the total price for additional homes (from 5 December 2024).
LBTT on common prices
| Price | Home mover | First-time buyer | Additional home |
|---|---|---|---|
| £150,000 | £100 | £0 | £12,100 |
| £200,000 | £1,100 | £500 | £17,100 |
| £250,000 | £2,100 | £1,500 | £22,100 |
| £300,000 | £4,600 | £4,000 | £28,600 |
| £350,000 | £8,350 | £7,750 | £36,350 |
| £400,000 | £13,350 | £12,750 | £45,350 |
| £500,000 | £23,350 | £22,750 | £63,350 |
| £750,000 | £48,350 | £47,750 | £108,350 |
Frequently asked questions
What are the LBTT rates?
0% up to £145,000, 2% from £145,001 to £250,000, 5% to £325,000, 10% to £750,000 and 12% above £750,000, each on the part of the price in that band.
Do first-time buyers pay LBTT?
First-time buyers get a nil rate band of £175,000 instead of £145,000, saving up to £600.
What is the Additional Dwelling Supplement?
An extra 8% of the whole purchase price for additional homes, such as buy-to-lets and second homes, from 5 December 2024. It doesn't apply if the price is under £40,000.
How much LBTT on a £250,000 house?
£2,100, or £1,500 for a first-time buyer.
Related calculators
All rates, thresholds and dates on this page come from official sources, including GOV.UK, HM Revenue and Customs, the Scottish Government, Revenue Scotland and the Welsh Government. Last verified 11 October 2026.