LBTT to pay: £8,350. Effective rate 2.39%.
Estimate only — your conveyancer or solicitor will confirm the final LBTT due.
For a £350,000 property in Scotland as a home mover, you pay no LBTT on the first £145,000, 2% on the next £105,000, 5% on the next £75,000 and 10% on the next £25,000. Your estimated LBTT is £8,350 (an effective rate of 2.39%).
What you'd pay as each buyer type
| Buyer type | LBTT | vs home mover |
| Home mover · selected | £8,350 | — |
| First-time buyer | £7,750 | −£600 |
| Additional property | £36,350 | +£28,000 |
Same £350,000 property, LBTT rates — first-time buyer relief and the additional-property surcharge versus the standard home-mover rate.
How it's calculated, band by band
| Band | Rate | Tax |
| £145,000–£250,000 | 2% | £2,100 |
| £250,000–£325,000 | 5% | £3,750 |
| £325,000–£750,000 | 10% | £2,500 |
| Total | £8,350 |
LBTT rates in Scotland (2026)
There's no Stamp Duty in Scotland — it was replaced by Land and Buildings Transaction Tax (LBTT) in 2015, collected by Revenue Scotland. Main residential rates:
| Portion of the price | LBTT rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| Over £750,000 | 12% |
First-time buyers get a higher 0% band — up to £175,000 — saving up to £600. Switch the buyer type in the calculator to apply it.
The Additional Dwelling Supplement (ADS)
Buying an additional home (second home, holiday home or buy-to-let) of £40,000 or more adds the ADS:
| ADS rate (since 5 December 2024) | 8% of the whole price |
| Charged | on top of standard LBTT |
Unlike Wales and England, ADS is a flat 8% on the entire price, not a banded surcharge. It usually applies if you already own a home anywhere in the world when you buy, unless the new property replaces your main home. If you buy with someone else, it applies if any of you already owns one.
Worked example: a £250,000 buy-to-let
| LBTT at the standard rates (2% of the £105,000 above £145,000) | £2,100 |
| ADS (8% of £250,000) | £20,000 |
| Total to pay | £22,100 |
Load this example into the calculator, or change the price and buyer type above for your own purchase.
Replacing your main home
If you sold your previous main home in the 36 months before buying the new one, ADS doesn't apply. If you buy the new main home first, you pay ADS but can claim it back from Revenue Scotland if you sell the previous main home within 36 months and live in the new one as your main home. These 36-month periods apply to purchases on or after 1 April 2024; before that they were 18 months. Compare England, Scotland and Wales on the main stamp duty calculator.
Stamp duty examples
Scotland (LBTT) examples using 2026 rates. Select one to load it into the calculator.
Stamp duty FAQ
Is there stamp duty in Scotland?
Not as such. Scotland replaced Stamp Duty Land Tax (SDLT) with Land and Buildings Transaction Tax (LBTT) in April 2015, collected by Revenue Scotland. People still search for “stamp duty in Scotland”, but the tax you actually pay on a Scottish property is LBTT.
What are the LBTT rates in Scotland?
For a main residential purchase in 2026: 0% up to £145,000, 2% on the part from £145,001 to £250,000, 5% to £325,000, 10% to £750,000, and 12% above £750,000. LBTT is charged in slices, so each rate only applies to the portion of the price within that band.
Is there first-time buyer relief in Scotland?
Yes. First-time buyers get a higher 0% band — up to £175,000 instead of £145,000 — which saves up to £600 in LBTT. Above £175,000 the normal residential rates apply.
What is the Additional Dwelling Supplement (ADS)?
ADS is Scotland’s extra charge on second homes, holiday homes and buy-to-let. It is 8% of the whole purchase price (not just the part over a threshold) on an additional residential property costing £40,000 or more, charged on top of the standard LBTT.
How much is ADS on a £250,000 second home?
ADS is 8% of the whole price, so £20,000 on a £250,000 second home or buy-to-let. Standard LBTT of £2,100 is due as well (2% of the £105,000 above £145,000), so the total is £22,100.
Can I get an ADS refund?
Yes, if the new property replaces your main home. If you buy it before selling your previous main home, you pay the ADS but can claim it back from Revenue Scotland if you sell the previous main home within 36 months and live in the new one as your main home. The 36-month period applies to purchases on or after 1 April 2024; before that it was 18 months.
When do I pay LBTT?
An LBTT return and payment are due within 30 days of the effective date (usually completion). In practice your solicitor files the return and pays the tax for you as part of the purchase.
Related calculators & guides
Sources — official UK figures
Last reviewed October 2026 against official rates · How we calculate →
This calculator covers standard residential Land and Buildings Transaction Tax (LBTT) purchases in Scotland, using rates current for 2026. It doesn't model mixed-use or non-residential property, company or trust purchases, linked transactions, Multiple Dwellings Relief, or every exemption. An LBTT return and payment are due within 30 days of the effective date — usually completion — and your solicitor normally handles this. This is an estimate, not advice. Verify with Revenue Scotland.