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    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.

    Free to use. Runs in your browser.

    UK Stamp Duty Land Tax (SDLT) on a main residence in England and Northern Ireland: 0% on the first £125,000, 2% from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1.5m, and 12% above £1.5m. Eligible first-time buyers pay 0% up to £300,000 and 5% from £300,001 to £500,000, only when the purchase price is £500,000 or under; otherwise standard rates apply. Second homes and buy-to-let purchases attract an extra 5% additional-property surcharge in England and Northern Ireland. Scotland uses LBTT and Wales uses LTT with different bands.

    Enter the property price to see your exact SDLT / LBTT / LTT bill.

    Stamp Duty Calculator

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    General information only. This calculator and the guidance below are not tax, legal, financial, conveyancing, or accounting advice. Stamp duty rates, thresholds, surcharges, reliefs, and filing windows can change. Verify current figures and your specific situation with HMRC, Revenue Scotland, the Welsh Revenue Authority, your conveyancer or solicitor, or official guidance before relying on any estimate for offers, budgeting, or filing.

    Methodology and sources

    Formula or method

    Uses a banded (slice) calculation: each portion of the property price is taxed at the rate for its band, using the selected region and buyer type to choose SDLT, LBTT, or LTT bands.

    Basis and assumptions

    • Tax year: 2026/27.
    • England and Northern Ireland use SDLT; Scotland uses LBTT; Wales uses LTT.
    • First-time buyer relief is capped according to the rules shown in this tool.
    • Additional-property mode uses the additional dwelling schedules shown in this tool.

    What this tool does not decide

    • Your exact filing position. Confirm with HMRC, Revenue Scotland, the Welsh Revenue Authority, or your conveyancer.
    • Whether linked transactions, mixed-use property, non-resident surcharge, shared ownership, or company purchase rules apply.
    • Relief eligibility beyond the simple buyer-type selection.

    Sources

    • HMRC, Stamp Duty Land Tax rates and thresholds (2026/27) (HMRC) last accessed 2026-06-04
    • Revenue Scotland, Land and Buildings Transaction Tax rates (2026/27) (Revenue Scotland) last accessed 2026-06-04
    • Welsh Revenue Authority, Land Transaction Tax rates (2026/27) (Welsh Revenue Authority) last accessed 2026-06-04
    • HMRC, Higher rates for additional dwellings (HMRC) last accessed 2026-06-04

    Last checked: 2026-06-04

    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

    BandEngland/NI (SDLT)Scotland (LBTT)Wales (LTT)
    Up to £125,0000%0%*0%
    £125,001 to £145,0002%0%0%
    £145,001 to £225,0002%2%0%
    £225,001 to £250,0002%2%6%
    £250,001 to £325,0005%5%6%
    £325,001 to £400,0005%10%6%
    £400,001 to £750,0005%10%7.5%
    £750,001 to £925,0005%12%10%
    £925,001 to £1,500,00010%12%10%
    Over £1,500,00012%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 to £500,000
    • Property must be £500,000 or under
    • Above £500k: standard rates apply
    • Max saving: £5,000 vs standard rates

    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:

    RegionSurchargeExample: £300,000 property
    England & NI+5%£5,000 standard + £15,000 surcharge = £20,000 total
    Scotland+8% ADS£4,600 standard + £24,000 ADS = £28,600 total
    WalesSeparate band schedule£19,950 total under WRA higher residential rates (standard LTT would be £4,500)

    Key point: the England/NI additional-property surcharge rose from 3% to 5% on 31 October 2024. Scotland's Additional Dwelling Supplement rose from 6% to 8% on 5 December 2024. Wales replaced its flat-overlay higher-residential charge with a separate band schedule from 11 December 2024 (5% / 8.5% / 10% / 12.5% / 15% / 17% over WRA thresholds, applied to the whole purchase price under that schedule). These changes have materially increased the bill for landlords and second-home buyers compared with earlier years.

    Real-World Examples

    ScenarioPriceSDLT (England)LBTT (Scotland)LTT (Wales)
    First-time buyer, starter£250,000£0£1,500£1,500
    First-time buyer, mid-range£425,000£6,250£15,250£12,375
    Home mover, average UK£300,000£5,000£4,600£4,500
    Home mover, London/SE£550,000£17,500£28,350£21,750
    Buy-to-let, additional£300,000£20,000£28,600£19,950
    Premium property£1,000,000£43,750£78,350£61,750

    These figures are computed from the published 2026/27 band tables used by this calculator (current at last review, April 2026). Scotland is notably more expensive for properties above around £350,000 due to higher mid-band LBTT rates. Wales has the most generous nil-rate band (£225,000) but no first-time buyer relief. Confirm your exact bill with HMRC, Revenue Scotland, the Welsh Revenue Authority, or your conveyancer before relying on any figure.

    Worked Example: First-Time Buyer in England, £400,000

    Sarah is buying her first home in England for £400,000. Because the price is at or under £500,000 and she meets HMRC's first-time buyer conditions (she has never previously owned a home anywhere in the world, and any joint buyer is also a first-time buyer), she qualifies for first-time buyer SDLT relief.

    BandSliceSDLT
    0% on first £300,000£300,000£0
    5% on £300,001 to £500,000£100,000£5,000
    Total SDLT (first-time buyer)£5,000

    Compare that to a non-first-time buyer paying standard SDLT on the same £400,000 home: £0 on the first £125,000, £2,500 on the next £125,000 (at 2%), and £7,500 on the final £150,000 (at 5%), totalling £10,000. Sarah's first-time buyer relief saves her £5,000 against standard rates. If the price had been over £500,000, the relief would not apply at all and she would pay the standard SDLT figure. This example uses the published 2026/27 SDLT bands; substitute your actual price and confirm with your conveyancer before completion.

    Practical Stamp Duty Strategy

    • Watch the threshold cliffs. A £505,000 first-time buyer purchase in England loses the entire FTB relief, paying full standard SDLT instead of the relieved amount. If you can negotiate down to £500,000 or below, the saving can be significant; talk to your solicitor before agreeing the final price.
    • Confirm first-time buyer eligibility carefully. Joint buyers must both be first-time buyers, anywhere in the world. Inheriting a property abroad or owning a share of a previous home (even briefly) can disqualify you. HMRC, Revenue Scotland, and the WRA each define "first-time buyer" slightly differently; check the relevant authority's guidance.
    • Plan around the additional-property surcharge. If you own any residential property anywhere in the world and aren't replacing your main residence on the same day, the surcharge applies. Selling your existing main residence on completion of the new one usually avoids the higher rate.
    • Replacement-of-main-residence refunds. If you buy a new main residence before selling your old one and pay the higher rate, you may be able to reclaim the surcharge if you sell the old home within the relevant window (currently up to 3 years for SDLT in England/NI, broadly similar in Scotland and Wales). Apply through the relevant authority within their published deadline.
    • Completion timing affects which rates apply. The effective date for stamp duty is usually completion, not exchange. If rates are due to change, completing before or after a change date can swing the bill materially.
    • Mixed-use and company purchases need specialist advice. Buying a flat above a shop, a property with significant agricultural land, or buying through a company (including SPVs and trusts) can put you on a different rate schedule entirely. Don't rely on a residential calculator for these; speak to a tax adviser or specialist conveyancer.
    • Budget separately, not from your deposit. Most lenders won't let you add stamp duty to your mortgage. The bill is due within 14 days of completion in England and Northern Ireland, and within 30 days in Scotland and Wales.

    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.

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    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 residential rates of LTT (separate band schedule, in effect from 11 December 2024)
    • Gov.uk, Non-UK resident surcharge guidance (2% since April 2021)

    Part of a workflow

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    How to use this tool

    1

    Enter the property purchase price in GBP

    2

    Select your region (England/NI, Scotland, or Wales) and buyer type

    3

    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

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    Frequently Asked Questions

    What is stamp duty?
    Stamp duty is a tax you pay when buying property or land above a certain price in the UK. In England and Northern Ireland it's called Stamp Duty Land Tax (SDLT), in Scotland it's Land and Buildings Transaction Tax (LBTT), and in Wales it's Land Transaction Tax (LTT). Each has different rate bands and thresholds.
    How much is stamp duty in England in 2026?
    For 2026/27 in England and Northern Ireland, SDLT rates are: 0% on the first £125,000 (£300,000 for first-time buyers up to £500,000), 2% on £125,001-£250,000, 5% on £250,001-£925,000, 10% on £925,001-£1,500,000, and 12% above £1,500,000. An additional 5% surcharge applies to second homes and buy-to-let properties.
    How much is stamp duty in Scotland?
    Scotland uses Land and Buildings Transaction Tax (LBTT) with rates for 2026/27: 0% on the first £145,000 (£175,000 for first-time buyers), 2% on £145,001-£250,000, 5% on £250,001-£325,000, 10% on £325,001-£750,000, and 12% above £750,000. The Additional Dwelling Supplement (ADS) is 8% for second homes.
    How much is stamp duty in Wales?
    Wales uses Land Transaction Tax (LTT) with rates for 2026/27: 0% on the first £225,000, 6% on £225,001-£400,000, 7.5% on £400,001-£750,000, 10% on £750,001-£1,500,000, and 12% above £1,500,000. Wales does not have a first-time buyer relief. Additional residential properties are taxed under a separate higher residential rate schedule administered by the Welsh Revenue Authority (effective from 11 December 2024), not the standard rates with a flat overlay.
    Do first-time buyers get stamp duty relief?
    In England/NI, first-time buyers pay 0% on the first £300,000 and 5% on £300,001-£500,000 (property must be £500,000 or under). In Scotland, first-time buyers get a £175,000 nil-rate band instead of £145,000. Wales does not offer specific first-time buyer relief, all buyers pay the same LTT rates.
    What is the additional property surcharge?
    If you already own a property and buy another (buy-to-let, second home, holiday home), the higher rate applies. England/NI: 5% additional-property surcharge added on top of standard SDLT bands (increased from 3% on 31 October 2024). Scotland: 8% Additional Dwelling Supplement applied to the full purchase price on top of standard LBTT (rose from 6% on 5 December 2024). Wales: a separate higher residential rate schedule under the Welsh Revenue Authority (effective from 11 December 2024) with its own bands, not the standard rates plus a flat overlay. Always confirm the current rate against the relevant authority before relying on a figure.
    When do I pay stamp duty?
    You must file your return and pay stamp duty within 14 days of completion (the day you legally complete the purchase) in England/NI. In Scotland, it's 30 days after the effective date. In Wales, it's 30 days after the effective date. Your solicitor or conveyancer usually handles this for you.
    Is stamp duty tax deductible?
    For your primary residence, stamp duty is not tax deductible. For buy-to-let properties, stamp duty can be included in the cost basis when calculating Capital Gains Tax on a future sale, reducing your CGT bill. For businesses buying commercial property, SDLT can typically be treated as a business expense.
    How is stamp duty calculated?
    Stamp duty is calculated using a 'slab' system (like income tax bands). You pay the rate for each band only on the portion of the price within that band, not the whole price. For example, on a £300,000 property in England: £0 on the first £125,000 (0%), £2,500 on the next £125,000 (2%), and £2,500 on the final £50,000 (5%) = £5,000 total.
    Do I pay stamp duty on a new build?
    Yes. New-build properties are subject to the same stamp duty rates as existing properties. However, first-time buyer relief still applies if you qualify. Some developers offer 'stamp duty paid' as a purchase incentive, but the tax is still due; the developer pays it on your behalf.
    Can I add stamp duty to my mortgage?
    Most lenders will not allow you to add stamp duty to your mortgage. It must be paid from your own funds at completion. Budget for stamp duty separately from your deposit. Some lenders may allow it in specific circumstances, but this increases your loan-to-value ratio and may affect your mortgage rate.
    What about stamp duty on commercial property?
    Commercial and mixed-use property SDLT rates are different: 0% up to £150,000, 2% on £150,001-£250,000, 5% above £250,000. This calculator covers residential property only. For commercial property stamp duty, consult a commercial property solicitor.
    Is stamp duty different for non-UK residents?
    Yes. Non-UK residents buying residential property in England/NI pay an additional 2% surcharge on top of all other rates (including the additional property surcharge if applicable). This was introduced in April 2021. Scotland and Wales do not currently have a separate non-resident surcharge.
    How does UK Stamp Duty compare to US, Canadian, and Australian property transfer taxes?
    All three countries tax residential property transfers locally, but rates and bases vary widely. As of last review, US transfer taxes are typically charged at state or county level and tend to fall under 1% of price in many states, with some (such as Delaware) noticeably higher. Canadian land transfer tax is set at provincial level, with some municipalities (such as the City of Toronto) adding a separate municipal levy on top. Australian stamp duty is state-administered and varies by state and price band, with top rates in some states reaching the high single digits on premium properties. UK rates at the very top end (over £1.5m) sit toward the higher end of the international comparison set we reviewed, but cross-border comparisons are sensitive to band structures, surcharges, and local concessions. Verify current figures with the relevant local authority for your situation: in the US, your state, county, or local assessor or tax collector; in Canada, your municipality or province; in Australia, your state revenue office or local council.

    Results are for general informational purposes only and should be checked before use. They are not professional advice. See our Disclaimer and Terms of Service.