UK stamp duty calculator 2026
Work out Stamp Duty Land Tax in England and Northern Ireland, LBTT in Scotland or LTT in Wales, including first-time buyer relief and additional-property rates.
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Buying a home in the UK means paying a property transaction tax, and which one depends on where the home is: Stamp Duty Land Tax (SDLT) in England and Northern Ireland, Land and Buildings Transaction Tax (LBTT) in Scotland, and Land Transaction Tax (LTT) in Wales. All three charge each rate only on the part of the price in that band, like income tax.
Example: a £350,000 home
| Buyer | England or NI | Scotland | Wales |
|---|---|---|---|
| Moving home | £7,500 | £8,350 | £7,500 |
| First-time buyer | £2,500 | £7,750 | £7,500 |
| Additional property | £25,000 | £36,350 | £24,950 |
In England, £350,000 pays nothing on the first £125,000, 2% on the next £125,000 (£2,500) and 5% on the last £100,000 (£5,000), which is £7,500.
England and Northern Ireland (SDLT)
| Part of the price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1.5 million | 10% |
| Over £1.5 million | 12% |
- First-time buyers: nothing up to £300,000 and 5% from £300,001 to £500,000. If the price is over £500,000 the relief doesn’t apply at all.
- Additional properties (second homes, buy-to-let): 5% more in every band, since 31 October 2024. Homes under £40,000 are exempt.
- Buyers not resident in the UK: 2% more in every band, on top of any other rate.
Scotland (LBTT)
| Part of the price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
First-time buyer relief raises the 0% band to £175,000, saving up to £600. The Additional Dwelling Supplement is 8% of the whole price (not just one band) for second homes and buy-to-let, since 5 December 2024.
Wales (LTT)
| Part of the price | Main rates | Higher rates |
|---|---|---|
| Up to £180,000 | 0% | 5% |
| £180,001 to £225,000 | 0% | 8.5% |
| £225,001 to £250,000 | 6% | 8.5% |
| £250,001 to £400,000 | 6% | 10% |
| £400,001 to £750,000 | 7.5% | 12.5% |
| £750,001 to £1.5 million | 10% | 15% |
| Over £1.5 million | 12% | 17% |
Wales has no first-time buyer relief, but the 0% band runs to £225,000 for everyone. Higher rates apply to additional properties from 11 December 2024.
When and how you pay
Your solicitor or conveyancer normally files the return and pays the tax for you on completion. It’s due within 14 days in England and Northern Ireland, and within 30 days in Scotland and Wales. If you sell your previous main home within three years (England) or 36 months (Scotland and Wales), you may be able to claim back the extra charged for an additional property.
Sources
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