UK Stamp Duty Calculator

Work out the tax on buying a UK home (SDLT, LBTT or LTT) as a first-time buyer, a mover or a second-home buyer, band by band.

Where is the property

Price

Buyer

Non-UK resident

SDLT to pay

£ 5,000

Effective rate

1.67%

Band by band

Band (£)	Rate	Taxable	Tax
Up to 125k	0%	£ 125,000	£ 0
125k–250k	2%	£ 125,000	£ 2,500
250k–925k	5%	£ 50,000	£ 2,500

The total is rounded down to the whole pound.

The same purchase in each nation

England and Northern Ireland · SDLT: £ 5,000
Scotland · LBTT: £ 4,600
Wales · LTT: £ 4,500

SDLT rates for completions from 1 April 2025. Sources: GOV.UK, Revenue Scotland, Welsh Revenue Authority.

For one home bought by individuals. Companies, non-residential and mixed-use property, leasehold rent, shared ownership and purchases of 6 or more homes are taxed differently.

Works out the tax on buying a home anywhere in the UK: Stamp Duty Land Tax in England and Northern Ireland, Land and Buildings Transaction Tax in Scotland, and Land Transaction Tax in Wales. It shows each band's slice of the price, what first-time buyer relief saves, the extra charged on an additional property, and the same purchase in the other two nations.

The tax follows where the property is, not where the buyer lives. It covers one home bought by individuals; companies, non-residential and mixed-use property, new leases, shared ownership and purchases of 6 or more homes are taxed differently.

How it works

Each band's rate applies only to the part of the price that falls inside it, so crossing a threshold never raises the tax on the rest. There are two exceptions. Above England's £ 500,000 cap, first-time buyer relief is lost entirely and the whole price pays standard rates. And the surcharges below start at £ 40,000, on the whole price: an additional property at £ 40,000 in England pays £ 2,000, and one a pound cheaper pays nothing.

The surcharges stack in order. SDLT's higher rates add 5 points to every band, and a non-UK resident adds 2 more on top. Scotland's Additional Dwelling Supplement is 8% of the whole price, added to LBTT. Wales charges its higher rates as a separate set of bands from the first pound. None of them applies below £ 40,000.

SDLT and LBTT are rounded down to the whole pound, as HMRC and Revenue Scotland round them. The Welsh Revenue Authority rounds the price down to the pound but not the tax, so LTT is shown to the penny.

Tax = Σ (part of the price in each band × the band's rate)

Effective rate = tax ÷ price

Examples

A first-time buyer at £450,000 in England

Relief charges nothing up to £ 300,000 and 5% on the next £ 150,000: £ 7,500, against £ 12,500 at standard rates, a saving of £ 5,000.

A £300,000 second home in Scotland

LBTT is £ 4,600, and the ADS adds £ 24,000, for £ 28,600 in all.

Moving home in Wales for £400,000

Nothing on the first £ 225,000 and 6% on the rest: £ 10,500. The same move in England would cost £ 10,000.

Stamp duty at common prices

England and Northern Ireland (SDLT)

Price	Moving home	First-time buyer	Additional property
£ 150,000	£ 500	£ 0	£ 8,000
£ 250,000	£ 2,500	£ 0	£ 15,000
£ 300,000	£ 5,000	£ 0	£ 20,000
£ 400,000	£ 10,000	£ 5,000	£ 30,000
£ 500,000	£ 15,000	£ 10,000	£ 40,000
£ 750,000	£ 27,500	£ 27,500	£ 65,000
£ 1,000,000	£ 43,750	£ 43,750	£ 93,750

Scotland (LBTT)

Price	Moving home	First-time buyer	Additional property
£ 150,000	£ 100	£ 0	£ 12,100
£ 250,000	£ 2,100	£ 1,500	£ 22,100
£ 300,000	£ 4,600	£ 4,000	£ 28,600
£ 400,000	£ 13,350	£ 12,750	£ 45,350
£ 500,000	£ 23,350	£ 22,750	£ 63,350
£ 750,000	£ 48,350	£ 47,750	£ 108,350
£ 1,000,000	£ 78,350	£ 77,750	£ 158,350

Wales (LTT)

Price	Moving home	Additional property
£ 150,000	£ 0	£ 7,500
£ 250,000	£ 1,500	£ 14,950
£ 300,000	£ 4,500	£ 19,950
£ 400,000	£ 10,500	£ 29,950
£ 500,000	£ 18,000	£ 42,450
£ 750,000	£ 36,750	£ 73,700
£ 1,000,000	£ 61,750	£ 111,200

Rules and sources

England and Northern Ireland (SDLT), from 1 April 2025: 0% up to £ 125,000, 2% to £ 250,000, 5% to £ 925,000, 10% to £ 1,500,000 and 12% above £ 1,500,000. A first-time buyer pays 0% up to £ 300,000 and 5% to £ 500,000, on a price up to £ 500,000; every buyer must never have owned a home anywhere. Since 31 October 2024 the higher rates add 5 points to each band, and a buyer not resident in the UK pays 2% more.

Scotland (LBTT), from 1 April 2021: 0% up to £ 145,000, 2% to £ 250,000, 5% to £ 325,000, 10% to £ 750,000 and 12% above £ 750,000. First-time buyer relief raises the nil band to £ 175,000, worth up to £ 600, with no price cap. For contracts from 5 December 2024 the Additional Dwelling Supplement is 8% of the whole price.

Wales (LTT), from 10 October 2022: 0% up to £ 225,000, 6% to £ 400,000, 7.5% to £ 750,000, 10% to £ 1,500,000 and 12% above £ 1,500,000. Wales has no first-time buyer relief. Its higher rates, from 11 December 2024, are 5% up to £ 180,000, 8.5% to £ 250,000, 10% to £ 400,000, 12.5% to £ 750,000, 15% to £ 1,500,000 and 17% above £ 1,500,000.

Replacing a main home. The extra for an additional property can be reclaimed when the previous main home is sold. England and Northern Ireland: Sell your previous main home within 3 years of buying the new one, and claim within 12 months of the sale or of the new return's filing date, whichever is later. Scotland: Sell your previous main home within 36 months of buying the new one, and claim the ADS back from Revenue Scotland. Wales: Sell your previous main home within 3 years of buying the new one, and claim within 4 years of the day after the new return's filing date.

Sources

Stamp Duty Land Tax: residential property rates — GOV.UK
Stamp Duty Land Tax: buying an additional residential property — GOV.UK
Rates of Stamp Duty Land Tax for non-UK residents — GOV.UK
SDLTM00050: rates of tax — HMRC
LBTT: residential property — Revenue Scotland
Additional Dwelling Supplement (ADS) — Revenue Scotland
How to claim a repayment of ADS — Revenue Scotland
LBTT return guidance: about the calculation — Revenue Scotland
How to pay LBTT — Revenue Scotland
Land Transaction Tax rates and bands — Welsh Government
Higher rates of Land Transaction Tax — Welsh Government
Claim a refund of Land Transaction Tax higher rates — Welsh Government
Higher rates for purchases of residential property: technical guidance — Welsh Government
Land Transaction Tax return guidance: about the calculation (all transactions) — Welsh Revenue Authority

Reviewed 22 October 2026

Frequently asked questions

The buyer. The seller pays none of it, in all three nations.

In England and Northern Ireland, the higher rates. GOV.UK says that if any of the buyers will own more than one home at the end of the day of the purchase, the higher rates apply to the whole purchase, and first-time buyer relief needs every buyer to be a first-time buyer. Revenue Scotland and the Welsh Revenue Authority set their own rules for joint buyers.

The rates in force on the completion date apply (the settlement date in Scotland). When rates change, a purchase whose contracts were exchanged earlier can sometimes keep the old ones; each tax authority publishes its transitional rules.