Property Details
Enter the purchase price of a property in Scotland to calculate Land and Buildings Transaction Tax
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No non-UK resident surcharge in Scotland. Unlike England and Northern Ireland (+2% SDLT surcharge), Scotland\u2019s LBTT has no residency-based surcharge. All buyers pay the same rates regardless of residency status.
LBTT Rates 2025–26
Current standard Land and Buildings Transaction Tax thresholds for Scotland
Up to £145,000Nil rate
0%£145,001 – £250,000
2%£250,001 – £325,000Main rate
5%£325,001 – £750,000
10%Above £750,000Top rate
12%ADS (Additional Dwelling Supplement): 8% flat on full purchase price (\u00A340,000+ only)
First-time buyer relief: Nil-rate threshold raised from \u00A3145,000 to \u00A3175,000
No non-UK resident surcharge applies in Scotland. Rates effective from 5 December 2024.