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LBTT and ADS calculator for Scotland
Scotland’s version of stamp duty. Enter the price to see the LBTT, any Additional Dwelling Supplement and how much you might reclaim after selling your old home.
Due at completion
–
Enter a price.
| Band | Rate | Tax |
|---|
- LBTT rates for 2026/27
- Last checked 25 October 2026
- Expert review pending
- How we calculate
How LBTT is calculated
| Part of the price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
First-time buyers pay 0% up to £175,000, then the normal rates above it. The Additional Dwelling Supplement is 8% of the whole price, added on top.
Buying in Scotland is different
Sellers provide a Home Report with a survey and valuation before you view, and many homes are sold at “offers over” a stated price, sometimes with a closing date. Your solicitor submits the LBTT return to Revenue Scotland within 30 days of the date of entry.
Worked example
£280,000, buying before selling
LBTT is 2% on £105,000 (£2,100) plus 5% on £30,000 (£1,500), so £3,600. ADS is 8% of £280,000, which is £22,400. You pay £26,000 at completion. If you sell your old home within the reclaim window, you can claim the £22,400 back.
Questions people ask
What is the LBTT threshold in Scotland?
No LBTT is due on the first £145,000 of a home’s price. First-time buyers pay nothing on the first £175,000.
When do I pay the Additional Dwelling Supplement?
When you will own more than one home at the end of the day of purchase, worldwide, and the price is £40,000 or more. Buy-to-let and second homes pay it, and so do people who buy a new main home before selling the old one.
Can I get the ADS back?
Yes, if you were replacing your main home and you sell the previous one within 36 months of buying the new one. You claim the repayment from Revenue Scotland. Check the current reclaim window on revenue.scot, as it has changed before.
Do companies pay ADS?
Yes. Companies and other non-individuals pay the supplement on every residential purchase of £40,000 or more, even their first.