Stamp duty on £200,000 in Scotland
LBTT for a £200,000 property in Scotland, 2026/27 rates.
Home mover£1,100
First-time buyer£1,100
Additional property / BTL£17,100
Effective rate (mover)0.5%
How the £1,100 is worked out
£0 – £145,000 at 0.0%£0
£145,000 – £200,000 at 2.0%£1,100
Price over £175k — FTB relief does not apply.
ADS: 8% on the full purchase price for additional dwellings (from 5 Dec 2024).
Common questions
How much stamp duty on a £200,000 house in Scotland?
For 2026/27, LBTT on a £200,000 home in Scotland is £1,100 for a home mover — an effective rate of 0.5% of the purchase price.
Do first-time buyers pay stamp duty on £200,000?
Yes. A first-time buyer pays £1,100 on a £200,000 home in Scotland.
What about a second home or buy-to-let at £200,000?
An additional property at £200,000 in Scotland attracts £17,100 in LBTT, £16,000 more than a main residence.
Same price elsewhere — and what you'd need to earn
Compare £200,000 in England & NI or £200,000 in Wales. At a typical 4.5× income multiple, a £200,000 purchase needs a salary around £45,000 — see what £45,000 takes home after tax.
Estimate for 2026/27. Not financial advice.