Stamp Duty Calculator 2026, England, Scotland & Wales
Calculate stamp duty (SDLT, LBTT, LTT) for England, Scotland, and Wales. First-time buyer relief, additional property surcharges, and full band-by-band breakdown for 2026/27 rates.
UK Stamp Duty Land Tax (SDLT) on a main residence in 2026: 0% up to £250,000, 5% to £925,000, 10% to £1.5m, and 12% above. First-time buyers pay 0% up to £425,000 and 5% to £625,000. Second homes and buy-to-let pay an extra 3% surcharge. Scotland uses LBTT, Wales uses LTT, different bands.
Enter the property price to see your exact SDLT / LBTT / LTT bill.
Stamp Duty Calculator
How Stamp Duty Actually Works
Stamp duty is the tax you pay the government when you buy property. Think of it like VAT on a house, except the rate increases in steps as the price goes up. A lot of people misunderstand this: they think crossing a threshold means paying the higher rate on the entire price. That hasn't been true since December 2014.
The UK now uses a "slab" system, identical in principle to income tax bands. If you buy a £300,000 house in England, you don't pay 5% on £300,000 (£15,000). You pay 0% on the first £125,000, 2% on the next £125,000, and 5% on the remaining £50,000, totalling £5,000. That's a big difference.
To make things more interesting, the UK doesn't have one stamp duty system, it has three. England and Northern Ireland use SDLT (Stamp Duty Land Tax), Scotland uses LBTT (Land and Buildings Transaction Tax), and Wales uses LTT (Land Transaction Tax). Same concept, different rates, different thresholds.
2026/27 Standard Rates Compared
| Band | England/NI (SDLT) | Scotland (LBTT) | Wales (LTT) |
|---|---|---|---|
| Up to £125,000 | 0% | 0%* | 0% |
| £125,001 – £145,000 | 2% | 0% | 0% |
| £145,001 – £225,000 | 2% | 2% | 0% |
| £225,001 – £250,000 | 2% | 2% | 6% |
| £250,001 – £325,000 | 5% | 5% | 6% |
| £325,001 – £400,000 | 5% | 10% | 6% |
| £400,001 – £750,000 | 5% | 10% | 7.5% |
| £750,001 – £925,000 | 5% | 12% | 10% |
| £925,001 – £1,500,000 | 10% | 12% | 10% |
| Over £1,500,000 | 12% | 12% | 12% |
*Scotland's nil-rate band is £145,000 (£175,000 for first-time buyers). Rates are for standard residential purchases. Additional property surcharges are separate.
First-Time Buyer Relief
England & NI
- 0% on first £300,000
- 5% on £300,001 – £500,000
- Property must be £500,000 or under
- Above £500k: standard rates apply
- Max saving: £6,250
Scotland
- 0% threshold raised to £175,000
- (Standard threshold: £145,000)
- No upper price cap
- Max saving: £600
- Less generous than England
Wales
- No first-time buyer relief
- All buyers pay the same LTT rates
- £225,000 nil-rate band applies to all
- This is a political choice, not an oversight
- Welsh Government reviewed and decided against it
Additional Property Surcharge, The Big Cost
Buying a second home, holiday home, or buy-to-let property? The additional property surcharge is where stamp duty gets genuinely expensive. It's added on top of the standard rates for every band:
| Region | Surcharge | Example: £300,000 property |
|---|---|---|
| England & NI | +5% | £5,000 standard + £15,000 surcharge = £20,000 total |
| Scotland | +8% ADS | £2,100 standard + £24,000 ADS = £26,100 total |
| Wales | +4% | £4,500 standard + £12,000 surcharge = £16,500 total |
Key point: the England/NI surcharge increased from 3% to 5% in October 2024. Scotland's ADS increased from 6% to 8% in December 2024. These are the highest additional property rates in UK history. Budget for them carefully if you're a landlord or second-home buyer.
Real-World Examples
| Scenario | Price | SDLT (England) | LBTT (Scotland) | LTT (Wales) |
|---|---|---|---|---|
| First-time buyer, starter | £250,000 | £0 | £1,100 | £1,500 |
| First-time buyer, mid-range | £425,000 | £6,250 | £14,350 | £13,500 |
| Home mover, average UK | £300,000 | £5,000 | £4,600 | £4,500 |
| Home mover, London/SE | £550,000 | £17,500 | £30,350 | £20,625 |
| Buy-to-let, additional | £300,000 | £20,000 | £28,600 | £16,500 |
| Premium property | £1,000,000 | £41,250 | £78,350 | £47,500 |
These are approximations based on 2026/27 published rates. Scotland is notably more expensive for properties above ~£350,000 due to higher mid-band rates. Wales has the most generous nil-rate band (£225,000) but no first-time buyer relief.
Common Mistakes
Thinking stamp duty applies to the whole price at the highest rate
It's a progressive 'slab' system, each band only taxes the portion within it. A £300,000 house in England costs £5,000 in SDLT, not £15,000.
Forgetting the additional property surcharge
If you already own a property, even abroad, and buy another, the surcharge applies. This catches people who inherit a property and then buy one, or who forget to sell before buying.
Assuming first-time buyer relief applies in Wales
It doesn't. Wales chose not to implement first-time buyer relief. All buyers pay the same LTT rates regardless of whether it's their first property.
Using England's SDLT rates for a Scottish property
Scotland has had its own tax (LBTT) since April 2015. The rates and thresholds are different. Always use the correct regional calculator.
Not budgeting stamp duty as part of the purchase cost
Stamp duty cannot be added to your mortgage (usually). It must be paid from your savings within 14 days of completion. Budget for it alongside your deposit, not as an afterthought.
Claiming first-time buyer relief when one partner has owned before
Both buyers must be first-time buyers. If your partner owned a property before, even if they don't own one now, the relief doesn't apply to the purchase.
Related Calculators
Mortgage Calculator
Calculate monthly repayments and total interest on your property purchase
Take-Home Pay Calculator
Work out how much of your salary you actually keep after tax and NI
Savings Goal Calculator
Plan how long it'll take to save for your deposit and stamp duty
Tax Bracket Calculator
Understand your income tax bands, related to CGT on property
Rent Affordability Calculator
Compare renting vs buying costs including stamp duty
ROI Calculator
Calculate return on investment for buy-to-let properties
Sources
- HMRC, Stamp Duty Land Tax rates and thresholds (2026/27)
- Revenue Scotland, Land and Buildings Transaction Tax rates (2026/27)
- Welsh Revenue Authority, Land Transaction Tax rates (2026/27)
- HMRC, First-time buyers relief guidance (SD2FTB)
- HMRC, Higher rates for additional dwellings (2024 update, 5% surcharge)
- Revenue Scotland, Additional Dwelling Supplement (8%, December 2024)
- Welsh Revenue Authority, Higher rates guidance (4% surcharge)
- Gov.uk, Non-UK resident surcharge guidance (2% since April 2021)
How to use this tool
Enter the property purchase price in GBP
Select your region (England/NI, Scotland, or Wales) and buyer type
View the full band-by-band breakdown and total stamp duty payable
Common uses
- Calculating stamp duty before making an offer on a property
- Comparing stamp duty across England, Scotland, and Wales
- Working out first-time buyer relief savings
- Budgeting for additional property surcharges (buy-to-let, second homes)
- Mortgage affordability planning with stamp duty included
- Estate agent and solicitor client cost estimates
Share this tool