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🇬🇧 Scotland LBTT Calculator

Estimate Scotland Land and Buildings Transaction Tax (LBTT) from property purchase price using the standard marginal band system. LBTT replaced Stamp Duty in Scotland in April 2015 and has its own thresholds, rates, and relief schemes. The Additional Dwelling Supplement (ADS) adds 6% for second homes and buy-to-let purchases.

Contexto de la Regla Regional

JurisdiccionUnited Kingdom
Moneda£ (GBP)
Vigente desde1 ene 2025
Version1.0
Ultima revision1 mar 2026
Proxima revision1 jul 2026
Fuente: Revenue Scotland LBTT rates

United Kingdom Tasas y Reglas

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Resultado

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Asistente IA

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Aviso: Aviso: Esta calculadora usa reglas publicas vigentes desde la fecha indicada. Los resultados son solo informativos. Verifique con fuentes oficiales. Ultima revision: 1 mar 2026.

Formula

LBTT is computed progressively by tax bands

Standard LBTT residential rates: 0% up to GBP 145,000, 2% from GBP 145,001 to GBP 250,000, 5% from GBP 250,001 to GBP 325,000, 10% from GBP 325,001 to GBP 750,000, and 12% above GBP 750,000. Each portion of the price is taxed at its band rate only, not the entire purchase price.

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