Calculate stamp duty on your property purchase for 2026/27. Covers SDLT (England & NI),
LBTT (Scotland), and LTT (Wales) with support for first-time buyers, home movers, and
additional property purchases.
All three UK property taxes are banded: you pay each rate only on the slice of the
price that falls inside that band, never a single rate on the whole purchase. The
tables below are the rates the calculator above uses.
England & Northern Ireland — SDLT
Main residential rates, 2026/27
Portion of the price
Standard rate
First-time buyer
£0 – £125,000
0%
0%
£125,001 – £250,000
2%
0%
£250,001 – £925,000
5%
0%
£925,001 – £1,500,000
10%
10%
Over £1,500,000
12%
12%
First-time buyer relief applies only up to £500,000. Above that the standard rates apply to the whole price, so a purchase a pound over the cap costs materially more.
Buying an additional property adds 5% of the whole
purchase price on top of the rates above, and a non-UK resident pays a further 2% on top of that.
Scotland — LBTT
Main residential rates, 2026/27
Portion of the price
Standard rate
First-time buyer
£0 – £145,000
0%
0%
£145,001 – £250,000
2%
0%
£250,001 – £325,000
5%
5%
£325,001 – £750,000
10%
10%
Over £750,000
12%
12%
First-time buyer relief has no price cap in Scotland — the nil-rate band is simply raised to £175,000.
Buying an additional property adds 8% of the whole
purchase price on top of the rates above.
Wales — LTT
Main residential rates, 2026/27
Portion of the price
Standard rate
£0 – £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%
Wales has no first-time buyer relief — the main rates apply to every buyer.
Higher rates — additional property, 2026/27
Portion of the price
Rate
£0 – £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%
Wales does not add a supplement to the main rates. An additional property is
charged entirely on the higher-rate table above, which starts at
5% from the first pound and uses its own
thresholds.
What £400,000 costs in each nation
Where you are buying
Tax
Only home
Additional property
England & Northern Ireland
SDLT
£10,000
£30,000
Scotland
LBTT
£13,350
£45,350
Wales
LTT
£10,500
£29,950
Same house, three very different bills — which is why the region selector matters
more than any other input on this page. Enter your own price above for the exact
figure, including first-time buyer relief and the non-resident surcharge.
Rates shown are for residential freehold purchases in 2026/27. Non-residential and
mixed-use purchases, leasehold premiums and linked transactions follow different
schedules — check the official guidance linked below before relying on a figure.
Stamp duty is paid to the tax authority. Registering the purchase with HM Land Registry
carries a separate fee: see the Land Registry fee tables.
Frequently asked questions
What is Stamp Duty Land Tax (SDLT)?
Stamp Duty Land Tax (SDLT) is a tax paid when you buy property or land over a certain price in England and Northern Ireland. Scotland has its own Land and Buildings Transaction Tax (LBTT), and Wales has the Land Transaction Tax (LTT). The tax is calculated on a banded system — you only pay the rate for each portion of the price that falls within each band.
Do first-time buyers get a stamp duty discount?
In England & NI, first-time buyers pay no SDLT on the first £300,000 of a property priced up to £500,000, and 5% on the portion from £300,001–£500,000. If the price exceeds £500,000, standard rates apply. In Scotland, first-time buyers get an increased nil-rate band of £175,000 (vs £145,000) with no price cap. Wales currently offers no first-time buyer relief on LTT.
What is the additional property surcharge?
If you are buying an additional residential property (e.g., buy-to-let or second home), you pay a surcharge on top of the standard rates. In England & NI, the surcharge is 5% of the full purchase price. In Scotland, the Additional Dwelling Supplement (ADS) is 8%. Wales does not use a flat surcharge at all: since 11 December 2024 additional properties are charged under their own LTT band table, starting at 5% from the first pound and running 8.5%, 10%, 12.5%, 15% and 17% through the higher bands.
Who pays Stamp Duty and when is it due?
The purchaser is responsible for the tax and return, although a solicitor or conveyancer usually submits and pays it on the buyer's behalf. For SDLT in England and Northern Ireland, the return and payment are normally due within 14 days of the effective transaction date, usually completion. Scotland and Wales use their own LBTT and LTT filing systems.
Can I add Stamp Duty to my mortgage?
Do not assume the mortgage will cover it. SDLT must still be paid by the filing deadline, while the amount a lender advances depends on the mortgage offer, loan-to-value limit and affordability assessment. Budget for the tax as a completion cost and confirm the funding position with your lender and conveyancer before exchange.
