Home mover
£318,350
10.6% of the price
Stamp Duty on a £3,000,000 Property in Scotland (2026)
£318,350
Land and Buildings Transaction Tax (LBTT) on a £3,000,000 property for a home mover or single-property buyer. Effective rate 10.6%. Source: Revenue Scotland.
First-time buyer
£317,750
Saves £600
Additional property
£558,350
£240,000 more than a home mover
How the £318,350 is built up
| Portion of the price | Rate | Amount in band | Tax |
|---|---|---|---|
| £0 to £145,000 | 0% | £145,000 | £0 |
| £145,000 to £250,000 | 2% | £105,000 | £2,100 |
| £250,000 to £325,000 | 5% | £75,000 | £3,750 |
| £325,000 to £750,000 | 10% | £425,000 | £42,500 |
| £750,000 to £3,000,000 | 12% | £2,250,000 | £270,000 |
| Total | £318,350 | ||
What each type of buyer pays
| Buyer | Tax | Effective rate | Why |
|---|---|---|---|
| Home mover or only property | £318,350 | 10.6% | Standard rates |
| First-time buyer | £317,750 | 10.6% | Flat relief of £600 |
| Additional property or second home | £558,350 | 18.6% | 8% supplement on the whole price |
Scotland charges the Additional Dwelling Supplement on the whole price. On £3,000,000 that is £240,000, on top of £318,350 of LBTT. England and Wales instead use a banded higher-rate table, which is why Scottish second-home figures look so much larger at the same price. How ADS works.
Work out a different price
£318,350
LBTT on a £3,000,000 property in Scotland. That is an effective rate of 10.6%.
The same property in the other UK nations
| Nation | Tax | Home mover pays | Difference |
|---|---|---|---|
| England & Northern Ireland | SDLT | £273,750 | −44,600 |
| Scotland | LBTT | £318,350 | - |
| Wales | LTT | £291,750 | −26,600 |
Full £3,000,000 comparison across England, Scotland and Wales, for every buyer type
Common questions
How much stamp duty do I pay on a £3,000,000 property in Scotland?
£318,350 if you are a home mover or this is your only property. A first-time buyer pays £317,750. An additional property or second home costs £558,350.
What is the tax called in Scotland?
Land and Buildings Transaction Tax (LBTT), collected by Revenue Scotland. People commonly call all of the UK's property purchase taxes "stamp duty", but Scotland uses LBTT.
Why is the additional property figure so much higher?
Scotland adds the Additional Dwelling Supplement at 8% of the entire purchase price, not just the portion above a threshold. On £3,000,000 that alone is £240,000.
Source: Revenue Scotland. Rates effective from 1 April 2021, verified 9 August 2026. Figures are computed from the published rate tables and checked against Revenue Scotland’s own calculator.