Calculate Scottish LBTT
Total LBTT Payable
£3,600
Effective Tax Rate: 1.29%
Band-by-Band Tax Breakdown
| LBTT Band | Rate | Taxable Portion | Tax Due |
|---|
Scottish LBTT Residential Tax Rates (2026/27)
LBTT is a progressive tax where you only pay each rate on the proportion of the property price within each bracket:
| Purchase Price Portion | Standard Rate | First-Time Buyer Rate | Additional Dwelling (ADS) |
|---|---|---|---|
| Up to £145,000 | 0% | 0% | 8% |
| £145,001 to £175,000 | 2% | 0% (Relief) | 10% |
| £175,001 to £250,000 | 2% | 2% | 10% |
| £250,001 to £325,000 | 5% | 5% | 13% |
| £325,001 to £750,000 | 10% | 10% | 18% |
| Over £750,000 | 12% | 12% | 20% |
Scotland LBTT vs England SDLT Comparison
| Property Price | Scotland LBTT (Standard) | England SDLT (Standard) | Difference |
|---|---|---|---|
| £150,000 | £100 | £500 | Scotland saves £400 |
| £250,000 | £2,100 | £2,500 | Scotland saves £400 |
| £350,000 | £8,350 | £7,500 | England is £850 cheaper |
| £500,000 | £23,350 | £15,000 | England is £8,350 cheaper |