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Buy to Let Land & Building Transaction Tax Calculator – Scotland

Use this calculator to estimate Land and Buildings Transaction Tax (LBTT) on a residential purchase in Scotland. Scotland has its own property-tax bands and rules, separate from SDLT and Welsh LTT.

Buy-to-let and second-home purchases may also be affected by the Additional Dwelling Supplement (ADS). Use the result as a budget estimate, then seek advice for a company purchase, joint ownership, replacement-main-residence or unusual transaction.

Buying an investment property?

Would you like to purchase Scottish investment property? Research LBTT and ADS prior to making a commitment. We can work with you to grasp the tax cost of your broader landlord plan.
Talk to a property tax specialist

Allowable Expenses for Scottish Landlords

The initial LBTT cost is incurred on the purchase of a rental property in Scotland and also ongoing costs are a factor. Look at some of the costs you may claim against your rental income for taxable profit.
What's claimable

LBTT and Additional Dwelling Supplement Explained

Buying a second home or buy-to-let in Scotland can trigger higher property tax charges. Get clear answers to common questions on LBTT, the Additional Dwelling Supplement and property purchases.
Get answers

Personal Ownership or Limited Company?

Whether you buy personally or through a company can affect LBTT, mortgage availability, rental-income tax and future sale plans. Compare the factors before making your next investment.
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Joint Ownership and Rental Income Tax

When spouses or civil partners own a Scottish rental property together, the beneficial ownership split can affect how rental income is taxed. A Deed of Trust may be relevant in some circumstances.
Find out more

Family Investment Companies and Property Wealth

A Family Investment Company could be a good option for a landlord who wants to leave more property wealth to their family while still retaining control over how it's invested.
Learn more

Have You Missed Rental Income From a Tax Return?

HMRC’s Let Property Campaign may help landlords who need to disclose historic rental income. Find out how the process works and why it is usually better to come forward voluntarily.
Find out how
The following calculator and commentary are provided solely for informational purposes. Please note that this information may not be current or complete and that it may only apply to certain types of residential properties in the UK. It does not constitute any form of advice.
Scotland Property Tax

LBTT Calculator

Estimate your Land and Buildings Transaction Tax liability

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Total tax due
£0
Band Rate Tax
This calculator provides an estimate only, based on the residential LBTT rates and bands confirmed in the Scottish Budget 2026 to 2027, in which the Scottish Government confirmed that LBTT rates, bands and the Additional Dwelling Supplement remain unchanged from the previous year. Source: gov.scot and Revenue Scotland.

LBTT is administered by Revenue Scotland, not HMRC. This tool does not cover non-residential property, leases, or Multiple Dwellings Relief, and it does not constitute tax or legal advice. Rates and thresholds can change, and your actual liability will depend on the specific facts of your transaction. Please confirm the figure with your solicitor or a qualified tax adviser before completion, and check Revenue Scotland's own calculator for the official position.

60-day reporting deadline:

If any Capital Gains Tax is due on a UK residential property, you must report the sale and pay the tax owed to HMRC within 60 days of completion, using HMRC’s Capital Gains Tax on UK property service. This applies even if you also complete a Self Assessment tax return. Missing the deadline triggers an initial £100 penalty, with further daily and 6 month penalties plus interest if the delay continues. Non-UK residents must report every disposal within 60 days, even where no tax is due.

Please note:

This calculator is designed for individuals selling a UK residential property such as a buy-to-let property. It does not cover limited companies, trusts, personal representatives or UK assets, non-UK residents, or mixed business and residential use. Joint ownership figures assume the interest/disposal being to each named person in their capital shares. For joint owners, HMRC looks at the actual beneficial ownership share, not just what is on the title deeds, and any change to that split normally needs to be agreed and evidenced before the sale. Capital Gains Tax rates and allowances are the same across the whole of the UK, including Scotland and Wales, even though income tax bands differ between countries. This figure is an estimate only; for a full breakdown of how it was calculated, please speak to your adviser.

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LBTT and ADS are separate considerations

LBTT is calculated using Scottish residential property-tax bands. ADS is a separate charge that may apply when a buyer acquires an additional dwelling. For landlords, both costs should be included in the acquisition budget from the start.
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Ownership matters

The fact that a property is intended as an investment does not determine the tax outcome on its own. Existing ownership, joint buyers, couples, interests in other properties and the sequence of a home move can affect whether ADS applies.

Consider the full investment life cycle

The purchase tax is only one part of a landlord’s position. Rental-profit tax, finance costs, ongoing compliance and the tax on a future sale or transfer should all inform the ownership decision. Choosing a company purely for a perceived purchase-tax saving can lead to an incomplete analysis.
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FAQs

ADS is a separate Scottish charge that may apply to relevant purchases where the buyer will own more than one dwelling after completion.

It often can, but the result depends on the buyer’s circumstances, ownership interests and the detailed transaction facts.

A repayment may be available in qualifying cases after the previous main residence is sold. The conditions and timing should be checked carefully.

No. Scotland uses LBTT, with its own bands, supplement and rules. SDLT applies in England and Northern Ireland.
For a clearer view of the numbers, read our Scottish landlord property-tax guide before you make your offer.

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