Buying costs
What tax will you pay buying in Scotland?
Scotland does not have Stamp Duty. It has Land and Buildings Transaction Tax, charged in bands, plus an 8% supplement on any purchase that leaves you owning two homes. Set a price below and see the whole thing worked out.
It is paid by the buyer. If you are selling, you pay no LBTT at all, and what a seller pays is further down.
Set the price you would pay. LBTT is charged in bands, so the rate in the headline is never the rate on the whole price.
Tax due at settlement
£2,100
That is 0.84% of £250,000, the rate you pay across the whole price, as opposed to the 2% band the price reaches.
- LBTT
- £2,100
How that is worked out
| Band | Rate | Taxed here | Tax |
|---|---|---|---|
| Up to £145,000 | 0% | £145,000 | £0 |
| £145,001 to £250,000 | 2% | £105,000 | £2,100 |
| Total | £2,100 | ||
Rates published by Revenue Scotland. Residential bands in force since 1 April 2021 and the 8% supplement since 5 December 2024; both were confirmed unchanged for 2026-27 and last checked against the source on 9 August 2026. ADS applies only where the price is £40,000 or more. This is the tax on an ordinary purchase of one home by an individual, and it is not the whole cost of buying: your solicitor’s fee, registration dues and any mortgage or survey costs sit on top. Linked transactions, buying through a company, mixed-use property and multiple dwellings relief all work differently. It is arithmetic on published rates rather than tax advice, so check the figure with your solicitor before you rely on it.
The rates
The bands, in full
Each rate applies only to the slice of the price inside its band, exactly like income tax. Nobody pays 12% on a whole house.
| Portion of the price | LBTT 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% |
| Additional Dwelling Supplement, on the whole price | 8% |
Bands in force since 1 April 2021, the supplement since 5 December 2024. Both were confirmed unchanged for 2026-27 and last checked against Revenue Scotland on 9 August 2026.
First-time buyers
The tax-free threshold rises from £145,000 to £175,000, worth up to £600. Buy at or below £175,000 and there is nothing to pay. Scotland sets no upper price limit on the relief, so it is still worth the full £600 on a dearer first home. England caps its equivalent, and the two are often confused.
Second homes and buy-to-let
The 8% supplement applies to the whole price once it reaches £40,000, not to the portion above it. That threshold is a cliff, not an allowance. If you are buying before your old home has sold, you can reclaim the supplement by selling within 36 months, but you pay it at settlement either way.
What this does not cover
Your solicitor's fee, registration dues at the Registers of Scotland, mortgage arrangement fees and any survey of your own all sit on top of the tax. The calculator answers the tax question only, because that is the one with a published right answer.
If you are selling
Sellers pay no LBTT. Here is what you do pay.
LBTT is a tax on buying, so however much your home sells for, none of it is yours. The costs on your side are smaller and there are only three of them.
The Home Report
Every Scottish home needs one before it can be marketed. We arrange the surveyor at their own price, typically £350 to £600, with nothing added by us.
How we sellThe agency fee
Three ways to pay, all published: 0.75% of the Home Report valuation settled once at launch; £595 at launch and 1% of the sale price at settlement; or 1.5% taken from the proceeds when the sale settles. A minimum of £2,000 on any route. All include VAT, the same for everyone.
How we sellYour solicitor
Conveyancing on the sale, plus the redemption of any mortgage. If the home has not been your only or main residence throughout, such as a rental or a second home, Capital Gains Tax can also arise, which is one for your accountant.
Ask usQuestions
The things people ask
- Does the buyer or the seller pay LBTT in Scotland?
- The buyer, always. Land and Buildings Transaction Tax is a tax on acquiring property, so a seller pays none of it however much the home sells for. A seller's costs are the Home Report, the estate agency fee and their solicitor. If the property was not your only or main home throughout, such as a rental or a second home, Capital Gains Tax can arise on the profit, and that is a question for your accountant rather than your agent.
- How much is LBTT on a £300,000 house?
- £4,600. The tax is charged in bands, not as a single percentage: nothing on the first £145,000, 2% on the next £105,000 (£2,100) and 5% on the last £50,000 (£2,500). That is an effective rate of 1.53%, not the 5% the top band might suggest. A first-time buyer would pay £4,000, and a buyer of a second home £28,600 once the Additional Dwelling Supplement is added.
- What is the Additional Dwelling Supplement?
- An extra 8% charged when a purchase leaves you owning more than one dwelling: a second home, a holiday home or a buy-to-let. Two things surprise people. It is charged on the whole purchase price, not just the part above a threshold, so at £250,000 it is £20,000 on top of the £2,100 of LBTT. And the £40,000 figure is a cliff edge rather than an allowance: buy at £39,999 and there is no supplement at all.
- Can I get the Additional Dwelling Supplement back?
- Yes, if you were replacing your only or main home and simply had not sold the old one yet. Sell the previous home within 36 months of buying the new one and you reclaim the supplement in full from Revenue Scotland. You still have to pay it at settlement, so it needs to be in your budget even when you expect to get it back.
- What does a first-time buyer pay?
- First-time buyer relief lifts the tax-free threshold from £145,000 to £175,000, which is worth up to £600. Buy at or under £175,000 and you pay nothing at all. Unlike England, Scotland puts no upper price limit on the relief, so it is still worth the full £600 on an expensive first home. You have to intend to live in the property as your only or main home.
- When is the tax paid?
- Your solicitor submits the LBTT return and pays it, normally out of the settlement funds. The return and the payment are both due within 30 days of the effective date of the transaction, which for an ordinary purchase is the day you get the keys. Because it is paid at settlement, the money has to be available then, and it cannot be added to your mortgage.
This page is arithmetic on rates published by Revenue Scotland, not tax advice, and it assumes the ordinary case: one home, bought by an individual, for a cash price. Linked transactions, buying through a company, mixed-use property and multiple dwellings relief all work differently. Your solicitor calculates and submits the real figure. If you would like us to talk it through against a specific property, call +44 131 381 3500.
The tax is one line of the bill. Deposit, solicitor, registration fees and the rest are itemised in the full cost of buying a home in Scotland.
Now you know the tax, see what it applies to.
Every home we sell is priced against its Home Report, the report is available before you view, and viewings book straight into our diary online.