Stamp Duty Calculator: SDLT, LBTT & LTT
Work out the stamp duty due on a property purchase in England, Northern Ireland, Scotland or Wales — band by band, with first-time buyer relief and the additional property and non-UK resident surcharges. Use it for purchases completing in 2026/27, and check the date printed on each rate table before you commit.
Calculate your stamp duty
England & NI · SDLTThe total purchase price (the chargeable consideration).
Each nation sets its own bands, reliefs and surcharges.
Calculated on the region and buyer status you selected above. Click any row to load that price into the calculator.
| Property price | Tax due | Effective rate | Use |
|---|
England & Northern Ireland — SDLT
| Portion of the price | Standard | Additional property | Non-UK resident |
|---|---|---|---|
| £0 – £125,000 | 0% | 5% | +2% |
| £125,001 – £250,000 | 2% | 7% | +2% |
| £250,001 – £925,000 | 5% | 10% | +2% |
| £925,001 – £1,500,000 | 10% | 15% | +2% |
| Above £1,500,000 | 12% | 17% | +2% |
| First-time buyer (price £500,000 or less) | 0% to £300,000 | 5% on £300,001 – £500,000 | |
Scotland — LBTT
| Portion of the price | Standard | First-time buyer | Additional dwelling |
|---|---|---|---|
| £0 – £145,000 | 0% | 0% to £175,000 | 8% |
| £145,001 – £250,000 | 2% | 2% from £175,000 | 10% |
| £250,001 – £325,000 | 5% | 5% | 13% |
| £325,001 – £750,000 | 10% | 10% | 18% |
| Above £750,000 | 12% | 12% | 20% |
Wales — LTT
| Portion of the price | Main residential | Portion of the price | Higher residential |
|---|---|---|---|
| £0 – £225,000 | 0% | £0 – £180,000 | 5% |
| £225,001 – £400,000 | 6% | £180,001 – £250,000 | 8.5% |
| £400,001 – £750,000 | 7.5% | £250,001 – £400,000 | 10% |
| £750,001 – £1,500,000 | 10% | £400,001 – £750,000 | 12.5% |
| Above £1,500,000 | 12% | £750,001 – £1,500,000 | 15% |
| No first-time buyer relief | — | Above £1,500,000 | 17% |
Stamp duty uses a banded (slice) system — you only pay the higher rate on the portion of the price that falls into that band, not on the whole price. On a £400,000 standard England purchase using the bands in force from 1 April 2025: 0% on the first £125,000 (£0), 2% on £125k–£250k (£2,500), 5% on £250k–£400k (£7,500). Total: £10,000.
England & Northern Ireland: first-time buyers pay 0% up to £300,000 and 5% on the portion £300,001–£500,000, with no relief at all if the price exceeds £500,000. Scotland (LBTT): first-time buyers get a £175,000 nil-rate threshold instead of £145,000. Wales (LTT): no specific first-time buyer relief, but the standard nil-rate band of £225,000 is the highest of the three regimes.
If you are buying an additional property — a second home, holiday home, buy-to-let, or buying before selling your current main residence — extra tax applies. England & NI: +5% on every band, raised from 3% on 31 October 2024. Scotland: the Additional Dwelling Supplement adds 8% to every band, raised from 6% in December 2024. Wales: higher residential rates that start at 5% from £1, with no nil-rate band.
You will pay the additional property surcharge at completion (5% in England/NI, 8% ADS in Scotland), because on that day you own two properties. If you sell your previous main home within 36 months you can reclaim the surcharge from HMRC or Revenue Scotland. Contractors get caught by this when a purchase completes before a sale — budget for the surcharge upfront, then claim it back.
Yes — in England & Northern Ireland only, non-UK residents pay an additional 2% on top of every standard SDLT band, and on top of the 5% additional property surcharge where that also applies. You count as UK resident if you have spent at least 183 days in the UK in the 12 months before completion. The 2% surcharge does not exist in Scotland or Wales.
Within 14 days of completion in England & Northern Ireland (SDLT), and within 30 days in Scotland (LBTT) and Wales (LTT). Your solicitor or conveyancer normally files the return and pays on your behalf out of funds you transfer to them before completion. You cannot add stamp duty to the mortgage — it comes out of cash savings, which is why it belongs in the deposit plan and not the loan.
No — the tax is on the property purchase, not on the buyer's income, so the rules are identical for contractors, employees and the sole self-employed. What differs is the mortgage: high-street lenders often misread contract income, so contractors tend to need a broker who underwrites on the day rate. Once that is in place the deposit and the stamp duty both come from personal savings. Our mortgage calculator covers the borrowing side.
About this stamp duty calculator
This calculator covers all three UK property transaction taxes: SDLT in England and Northern Ireland, LBTT in Scotland and LTT in Wales. It applies the bands in the tables above, slice by slice, and shows what falls in each band so you can check the figure your solicitor quotes.
What it covers
- Standard residential rates — buying your only or main home.
- First-time buyer relief — England and NI nil-rate to £300,000; Scotland to £175,000. Wales has none.
- Additional property surcharge — England and NI +5%; Scotland ADS +8%; Wales higher residential rates.
- Non-UK resident surcharge — +2%, England and Northern Ireland only.
- Comparison — what a standard buyer would pay on the same property, so you can see the cost of the surcharge or the value of the relief.
The rate changes this page records
- 1 April 2025: SDLT nil-rate band reduced from £250,000 back to £125,000, and the first-time buyer threshold from £425,000 back to £300,000.
- 31 October 2024: SDLT additional property surcharge raised from 3% to 5%.
- December 2024: Scottish Additional Dwelling Supplement raised from 6% to 8%.
- 11 December 2024: Welsh higher residential rate bands changed.
Nothing later than that is recorded here. Property transaction taxes sit outside the annual income tax and National Insurance figures the rest of our calculators run on, so a change at a Budget or a Scottish or Welsh Budget will not show up here automatically — treat the dated captions above as the authority for what this tool is actually applying.
This calculator provides arithmetic calculations only and is not tax advice. Stamp duty rates are not set by tax year and can change at any fiscal event. Verify with HMRC Stamp Duty Land Tax guidance, Revenue Scotland or the Welsh Revenue Authority, or with a qualified adviser.