Stamp duty on £300,000 in Scotland
LBTT for a £300,000 property in Scotland, 2026/27 rates.
Home mover£4,600
First-time buyer£4,600
Additional property / BTL£28,600
Effective rate (mover)1.5%
How the £4,600 is worked out
£0 – £145,000 at 0.0%£0
£145,000 – £250,000 at 2.0%£2,100
£250,000 – £300,000 at 5.0%£2,500
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 £300,000 house in Scotland?
For 2026/27, LBTT on a £300,000 home in Scotland is £4,600 for a home mover — an effective rate of 1.5% of the purchase price.
Do first-time buyers pay stamp duty on £300,000?
Yes. A first-time buyer pays £4,600 on a £300,000 home in Scotland.
What about a second home or buy-to-let at £300,000?
An additional property at £300,000 in Scotland attracts £28,600 in LBTT, £24,000 more than a main residence.
Same price elsewhere — and what you'd need to earn
Compare £300,000 in England & NI or £300,000 in Wales. At a typical 4.5× income multiple, a £300,000 purchase needs a salary around £65,000 — see what £65,000 takes home after tax.
Estimate for 2026/27. Not financial advice.