LBTT Calculator (Scotland)
Enter a price to see the Land and Buildings Transaction Tax due in Scotland, band by band, using Revenue Scotland’s published rates. The calculator runs entirely in your browser.
£4,600
LBTT on a £300,000 property in Scotland. That is an effective rate of 1.5%.
LBTT at common prices
| Price | Home mover | First-time buyer | Additional property | Effective rate |
|---|---|---|---|---|
| £150,000 | £100 | £0 | £12,100 | 0.1% |
| £200,000 | £1,100 | £500 | £17,100 | 0.5% |
| £250,000 | £2,100 | £1,500 | £22,100 | 0.8% |
| £300,000 | £4,600 | £4,000 | £28,600 | 1.5% |
| £400,000 | £13,350 | £12,750 | £45,350 | 3.3% |
| £500,000 | £23,350 | £22,750 | £63,350 | 4.7% |
| £750,000 | £48,350 | £47,750 | £108,350 | 6.4% |
| £1,000,000 | £78,350 | £77,750 | £158,350 | 7.8% |
Every price we publish
- £100,000
- £110,000
- £120,000
- £130,000
- £140,000
- £150,000
- £160,000
- £170,000
- £180,000
- £190,000
- £200,000
- £210,000
- £220,000
- £230,000
- £240,000
- £250,000
- £260,000
- £270,000
- £280,000
- £290,000
- £300,000
- £310,000
- £320,000
- £330,000
- £340,000
- £350,000
- £360,000
- £370,000
- £380,000
- £390,000
- £400,000
- £410,000
- £420,000
- £430,000
- £440,000
- £450,000
- £460,000
- £470,000
- £480,000
- £490,000
- £500,000
- £520,000
- £540,000
- £560,000
- £580,000
- £600,000
- £650,000
- £700,000
- £750,000
- £800,000
- £850,000
- £900,000
- £950,000
- £1,000,000
- £1,100,000
- £1,200,000
- £1,300,000
- £1,400,000
- £1,500,000
- £1,600,000
- £1,700,000
- £1,800,000
- £1,900,000
- £2,000,000
- £2,250,000
- £2,500,000
- £3,000,000
Buying elsewhere in the UK? See England & Northern Ireland, Scotland or Wales.
Source: Revenue Scotland. Rates effective from 1 April 2021, verified 9 August 2026. Figures are computed from the published rate tables and checked against Revenue Scotland’s own calculator.