Land and buildings transaction tax rates
Purchase price under £145,000
No tax is charged on properties under £145,000.
Purchase price between £145,001 and £250,000
Buyers don’t pay tax on the first £145,000, however, they pay 2% on the remaining property price.
Purchase price between £250,001 and £325,000
Buyers don’t pay tax on the first £145,000. They pay 2% on the portion of the price between £145,001 and £250,000 and then they pay 5% on the portion of the price between £250,001 and £325,000.
Purchase price between £325,001 and £750,000
Buyers don’t pay tax on the first £145,000. They pay 2% on the portion of the price between £145,001 and £250,000; then they pay 5% on the portion of the price between £250,001 and £325,000; and then 10% on the portion of the price between £325,001 and £750,000.
Purchase price £750,001 and over
Buyers don’t pay tax on the first £145,000. They pay 2% on the portion of the price between £145,001 and £250,000; then they pay 5% on the portion of the price between £250,001 and £325,000; and then 10% on the portion of the price between £325,001 and £750,000; and then 12% on the portion of the price that is £750,001 and over.
LBTT on Property Transactions Calculator is available on the Scottish Government website.
Latest Properties

2 Bed semi-detached house, Cedar Place, Perth
A pleasant 2 bedroom semi-detached bungalow located within the… More Details
£156,500 Offers Over
4 Bed Semi-Detached House – Viewlands Terrace, Perth
A beautifully presented 4 bedroom semi-detached house located… More Details
£265,000 Offers Over
3 Bed Terraced House – Primrose Crescent, Perth
A generously proportioned 3 bedroom villa benefiting from gas… More Details
£134,950 Offers Over