Stamp duty on £650,000 in Scotland
LBTT for a £650,000 property in Scotland, 2026/27 rates.
Home mover£38,350
First-time buyer£38,350
Additional property / BTL£90,350
Effective rate (mover)5.9%
How the £38,350 is worked out
£0 – £145,000 at 0.0%£0
£145,000 – £250,000 at 2.0%£2,100
£250,000 – £325,000 at 5.0%£3,750
£325,000 – £650,000 at 10.0%£32,500
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 £650,000 house in Scotland?
For 2026/27, LBTT on a £650,000 home in Scotland is £38,350 for a home mover — an effective rate of 5.9% of the purchase price.
Do first-time buyers pay stamp duty on £650,000?
Yes. A first-time buyer pays £38,350 on a £650,000 home in Scotland.
What about a second home or buy-to-let at £650,000?
An additional property at £650,000 in Scotland attracts £90,350 in LBTT, £52,000 more than a main residence.
Same price elsewhere — and what you'd need to earn
Compare £650,000 in England & NI or £650,000 in Wales. At a typical 4.5× income multiple, a £650,000 purchase needs a salary around £145,000 — see what £145,000 takes home after tax.
Estimate for 2026/27. Not financial advice.