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.

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