The additional dwelling supplement (stamp duty surcharge) in Scotland raised £197.3 million in the past 12 months, 30.8% of the tax receipts north of the border.
The supplement is charged on second homes and properties purchased by landlords and property investors to rent.
Overall, £639.8 million was raised in Scottish property taxes.
David Alexander, the chief executive officer of DJ Alexander Scotland, said :“LBTT, like Stamp Duty Land Tax (SDLT) in England, is a big earner for governments.
“You can’t hide a house purchase, so you have to pay up or move to where the purchase costs are not quite as punitive.
“Quite what the long-term impact on the Scottish economy of such higher taxes on homes and employment will be can only be determined if higher taxes begin to contribute to the idea that Scotland is an expensive to live and work.
“If it starts to deter individuals and companies from future investments in Scotland, then far from being progressive taxation it will be regressive.
“However, until that point though this remains a substantial revenue earner for the Scottish Government.”
Almost all the residential taxes raised arose from properties sold for more than £325,001. The 16,960 transactions above this threshold raised £367.6m which is 83.1% of the total £442.5m 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 £21,674.
Alexander added: “A property valued at £325,000 is not even the average price of a home in some parts of Scotland. For new builds prices are considerably higher than this level with East Lothian, Edinburgh, and East Renfrewshire all £100,000 above the £325,000 threshold.
“Those on £28,000 annual income are unlikely to believe they have the broadest shoulders. This is the income of plumbers, chefs, sales managers, senior drivers, and administrators. An even higher tax band impacts upon nurses, teachers, and police officers.”
Tax receipts in July reached £75.9 million, the largest monthly figure since data began being collected in April 2015.