Property taxes in Scotland raised £753.6m in the last year according to an agency’s analysis.

DJ Alexander Ltd says Scottish Government revenues from Land and Buildings Transaction Tax (LBTT) increased by 17.8% in 2025 compared to 2024.

This is £2,064,657 collected from homebuyers for every day of the year and is £114.1m higher than the figure for the previous year.

Of the £753.6m taxes raised £235.7m were from the Additional Dwelling Supplement (ADS) which is charged to property investors, landlords, and second home buyers. 

This is 31.3% of the total raised and is £68.3m higher than the previous year.

Almost all the residential taxes raised arose from properties sold for more than £325,001 when a 10% levy is imposed. 

The 20,770 transactions above this threshold collected £431.2m which is 83.3% of the total £517.9m raised in LBTT (this is the figure for residential sales with the ADS figures removed). 

This means that the average tax levied per transaction was £20,760.

David Alexander, chief executive, says: “Another record year of property taxes with an astonishing increase of 17.8% in 12 months. 

“This is partly due to the continuing buoyancy of the Scottish market maintaining strong sales and rising prices but also reflects the fact that much higher tax rates apply from a lower starting point in Scotland.

“That over £2m a day is being collected from homebuyers is extraordinary and that so much of this tax is being levied on a relatively small proportion of the population.

“That 31.3% of this – a total of £235.7m – comes from landlords and second home buyers is further evidence of just how crucial this group is in maintaining high levels of taxable income for the Scottish Government. 

“The appetite for buying Scottish homes remains undimmed for property investors, landlords and second homeowners despite ADS taxation being levied at 8%.”