Land and Buildings Transfer Tax (LBTT) Calculator

This Land and Building Transfer Tax (LBTT) Calculator helps calculate the tax that you would be required to pay when purchasing a home in Scotland. Since the LBTT is calculated based on the property value, it is an important expense that you should account for when purchasing a home in Scotland.

How this land transfer tax (LBTT) calculator works

This LBTT calculator helps estimate the tax that you will be required to pay when purchasing a home in Scotland. The total tax that you will have to pay is based on the purchase price of the home. The rates used to calculate tax are vary based on the purchase price, falling between various bands. The rates that are used also vary based on if you are purchasing your first residential property or a second one.

When do you need to pay LTT in Scotland?

2025 Land and Building Transfer Tax (LBTT) rates in Scotland

These are the rates that are used to caclulate the Land and Building Transfer Tax (LBTT) in Scotland. The rates vary based on if you are a first-time homebuyer, if you are purchasing your main residential home or if you are looking to buy a second home.

These are the rates if you’re a first-time homebuyer in Scotland:

These are the rates that you will pay if you already have a home and are looking to sell your residential home and purchase another main home:

This table shows the Land and Building Transfer Tax (LBTT) rates for buying a second home: