Stamp duty calculator
Estimate the property tax on a home purchase in England, Northern Ireland, Scotland or Wales — including first-time buyer relief and the extra rates on additional properties. Rates as of 27 September 2026.
Land Transaction Tax
£4,500
on £300,000 · effective rate 1.50%
| Band | Rate | Tax |
|---|---|---|
| Up to £225,000 | 0% | £0 |
| £225,001 – £400,000 | 6% | £4,500 |
| Total | £4,500 | |
Check your figure with the official calculator.
Current residential rates (as of 27 September 2026)
England & Northern Ireland — SDLT
| Portion of the price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| Over £1,500,000 | 12% |
First-time buyers pay nothing up to £300,000 and 5% on the portion up to £500,000; the relief isn't available above £500,000. Buying an additional home usually adds 5% to each band, and non-UK residents usually pay a further 2%. Source: GOV.UK.
Scotland — LBTT
| Portion of the price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| Over £750,000 | 12% |
First-time buyer relief raises the nil-rate band to £175,000. The Additional Dwelling Supplement is 8% of the whole price on additional homes (it doesn't apply below £40,000). Sources: Revenue Scotland, ADS guidance.
Wales — LTT main rates
| Portion of the price | Rate |
|---|---|
| Up to £225,000 | 0% |
| £225,001 – £400,000 | 6% |
| £400,001 – £750,000 | 7.5% |
| £750,001 – £1,500,000 | 10% |
| Over £1,500,000 | 12% |
There is no first-time buyer relief in Wales. Source: GOV.WALES.
Wales — LTT higher rates
| Portion of the price | Rate |
|---|---|
| Up to £180,000 | 5% |
| £180,001 – £250,000 | 8.5% |
| £250,001 – £400,000 | 10% |
| £400,001 – £750,000 | 12.5% |
| £750,001 – £1,500,000 | 15% |
| Over £1,500,000 | 17% |
Usually payable if you'll own more than one home after buying, unless you're replacing your main residence.
This is an estimate. Special rules can change the tax — for example shared ownership, buying with someone who already owns a home, mixed-use property, or replacing a main residence you haven't sold yet. Use the official calculators (HMRC, Revenue Scotland, Welsh Revenue Authority) and ask your conveyancer. Read our stamp duty guide.