United Kingdom · Stamp Duty
Scotland replaced SDLT with LBTT in 2015, and the two taxes now diverge sharply: LBTT is more expensive than SDLT in the mid-range (a £400,000 home pays about £6,850) but cheaper at the very top, where the 12% band only starts at £750,000. Most first-time buyers pay nothing because the nil band extends to £175,000 for them. The 12% top rate is roughly £7,000 cheaper than the equivalent English purchase at £1m.
Preset rates are indicative reference values only. Confirm current rates and any reliefs with your local tax authority.
Jurisdiction comparison at £300,000.00
Scotland pays £4,600.00 (1.53%) vs Scotland at £4,600.00 (1.53%).
0% to £145,000, then 2% to £250,000, 5% to £325,000, 10% to £750,000, and 12% above. Bands below are the standard residential buyer schedule used by the calculator.
| Property value | Rate |
|---|---|
| £0.00 – £145,000.00 | 0% |
| £145,000.00 – £250,000.00 | 2% |
| £250,000.00 – £325,000.00 | 5% |
| £325,000.00 – £750,000.00 | 10% |
| £750,000.00+ | 12% |
Indicative figures compiled August 2026 — official source: Revenue Scotland — LBTT rates. Rates are typically indexed or revised each financial year.
A £300,000.00 purchase in Scotland attracts about £4,600.00 in stamp duty at the standard indicative rates — an effective rate of 1.53%. Registers of Scotland land registration fees are small (typically under £100 for a standard house). That makes the all-in cash requirement £304,600.00 before you factor in any deposit, legal work, or moving costs. Adjust the price in the calculator to model your own number.
0% to £145,000, then 2% to £250,000, 5% to £325,000, 10% to £750,000, and 12% above. Rates change with legislation and vary by buyer circumstances, so treat these as planning figures and confirm the current rate with Revenue Scotland — LBTT rates before you commit.
At the indicative rates above, a £300,000.00 property attracts about £4,600.00 in stamp duty — an effective rate of 1.53%. Registers of Scotland land registration fees are small (typically under £100 for a standard house).. The calculator above lets you change the price and see the result instantly.
First-time buyers: nil band extended to £175,000 (saves up to £600). Eligibility rules change frequently and vary by buyer type, so verify your situation with Revenue Scotland — LBTT rates or a conveyancer.
The buyer pays the tax in essentially every case in this market. It is payable in full before or at settlement and cannot normally be added to a mortgage, so it must be part of your cash budget alongside the deposit.
How we calculate: the calculator applies the official band schedule marginally — each rate applies only to the slice of the price inside its band, exactly as the revenue authority does. Worked examples are computed with the same function.
Last reviewed: . Learn more about Nirmal Lashkari and LashkariProperties.
Disclaimer: stamp duty rates change with legislation and vary by buyer circumstances. These are indicative planning figures, not tax advice — confirm every number with Revenue Scotland — LBTT rates or a qualified local professional.
