UK Stamp Duty Calculator 2026/27
Work out Stamp Duty Land Tax, Land and Buildings Transaction Tax or Land Transaction Tax on a home in England, Northern Ireland, Scotland or Wales, as a first-time buyer, a standard buyer or an additional property.
Your numbers
At a glance
The working
Band by band, where the tax comes from
Stamp duty is not one rate on the whole price. Each slice of the purchase price is taxed at its own rate, and only the slice above a threshold is taxed at the next rate up.
Compare
The same price in the other UK nations
England and Northern Ireland share SDLT. Scotland and Wales set their own rates and their own bands, so the same purchase price can mean a very different bill.
Nearby
What a different price would cost
The same calculation at prices either side of yours, in £25,000 steps. Your own row is highlighted.
The method
How is stamp duty worked out in 2026/27?
Three things decide the bill: which nation the property is in, whether you are a first-time buyer, and whether this is an additional property.
One. Find the right table for the nation. England and Northern Ireland use SDLT. Scotland uses LBTT. Wales uses LTT. Each has its own thresholds.
Two. Run the price through the bands, lowest first. Everything up to the first threshold is taxed at that band’s rate, the next slice at the next rate, and so on. You never pay a higher rate on the whole price, only on the slice above each threshold.
Three. Apply any relief or surcharge. First-time buyers in England, Northern Ireland and Scotland get a higher nil-rate band. Wales offers no such relief. Buying an additional property adds a surcharge in every nation, calculated differently in each.
On a £300,000 home bought as your only property in England that comes to £5,000, which is 1.7% of the price. The same purchase in Wales is £4,500, and in Scotland £2,600.
England & Northern Ireland
Stamp Duty Land Tax (SDLT) rates 2026/27
Confirmed unchanged at the Autumn Budget 2025. Applies to residential property in England and Northern Ireland.
| Band | Standard rate | First-time buyer rate | Additional property |
|---|---|---|---|
| £0 to £125,000 | 0% | 0% up to £300,000 | 5% |
| £125,001 to £250,000 | 2% | 7% | |
| £250,001 to £300,000 | 5% | 10% | |
| £300,001 to £500,000 | 5% | 5% | 10% |
| £500,001 to £925,000 | 5% | 5% (relief lost) | 10% |
| £925,001 to £1,500,000 | 10% | 10% | 15% |
| Over £1,500,000 | 12% | 12% | 17% |
The first-time buyer relief disappears completely above £500,000
It is not tapered. Spend £500,001 and the relief is gone entirely, and standard rates apply to the whole price from £0, not just the amount over £500,000.
The additional-property surcharge is 5 percentage points on top of the standard rate at every band, and it also applies below £125,000, where the standard rate is otherwise 0%. Properties under £40,000 are exempt from SDLT altogether, surcharge included.
Scotland
Land and Buildings Transaction Tax (LBTT) rates 2026/27
Scotland’s own property transaction tax, with its own thresholds and its own additional-property charge.
| Band | Standard rate | First-time buyer rate |
|---|---|---|
| £0 to £145,000 | 0% | 0% up to £175,000 |
| £145,001 to £175,000 | 2% | |
| £175,001 to £250,000 | 2% | 2% |
| £250,001 to £325,000 | 5% | 5% |
| £325,001 to £750,000 | 10% | 10% |
| Over £750,000 | 12% | 12% |
First-time buyer relief raises the nil-rate threshold from £145,000 to £175,000, worth a maximum saving of £600. An Additional Dwelling Supplement of 8% of the full purchase price is charged on top of the standard LBTT for second homes and buy-to-let purchases, effective for contracts from 5 December 2024. Unlike England’s surcharge, the ADS is a flat 8% of the whole price, not banded.
Wales
Land Transaction Tax (LTT) rates 2026/27
Wales sets its own residential rates and its own higher rates for additional property, with no first-time buyer relief.
| Band | Standard rate | Higher rate (additional property) |
|---|---|---|
| £0 to £180,000 | 0% | 5% |
| £180,001 to £225,000 | 8.5% | |
| £225,001 to £250,000 | 6% | 8.5% |
| £250,001 to £400,000 | 6% | 10% |
| £400,001 to £750,000 | 7.5% | 12.5% |
| £750,001 to £1,500,000 | 10% | 15% |
| Over £1,500,000 | 12% | 17% |
Wales gives first-time buyers nothing extra
England and Scotland both raise the nil-rate band for first-time buyers. Wales does not. The Welsh Government’s position is that the standard £225,000 nil-rate band already covers most first-time buyers, since it sits above the average first-time buyer price in Wales.
The higher rates for additional property use their own separate bands, not the standard bands plus a flat surcharge, which is why the thresholds themselves are different (£180,000 and £250,000 rather than £225,000).
First-time buyers
First-time buyer relief, nation by nation
England & NI, up to £300,000
No SDLT at all up to £300,000, then 5% on the slice up to £500,000. Above £500,000 the relief is lost entirely and standard rates apply.
Scotland, maximum saving
The nil-rate band moves from £145,000 to £175,000. Above the crossover the saving stays fixed at £600 rather than growing.
Wales
No dedicated relief. First-time buyers pay the same LTT as any other buyer purchasing their only home.
Second homes
The additional-property surcharge, nation by nation
Buying a home while you already own another residential property, anywhere in the world, normally triggers a surcharge on top of the standard rate. The mechanism is different in each nation.
| Surcharge | How it is applied | |
|---|---|---|
| England & NI | 5% | Added to the rate of every standard band |
| Scotland | 8% | Flat 8% of the full price, added to standard LBTT |
| Wales | Separate table | Its own higher-rate bands, not a flat add-on |
All three nations exempt purchases under £40,000 from the surcharge entirely. If you sell your previous main home within 36 months of buying the new one, the surcharge can usually be reclaimed.
Questions
Common questions
How much stamp duty do I pay on a £300,000 house?
£5,000 in England or Northern Ireland if it is your only home. As a first-time buyer it is £0, since £300,000 is exactly the first-time buyer nil-rate threshold. In Scotland it is £2,600, and in Wales £4,500.
Do first-time buyers pay stamp duty in Wales?
Yes, at the same rate as any other buyer purchasing their only home. Wales is the only UK nation with no first-time buyer relief for LTT.
What counts as an additional property?
Broadly, if you will own two or more residential properties anywhere in the world after the purchase completes, and you are not simply replacing your main home, the surcharge applies. Buying with a partner who already owns a home can trigger it even if you personally have never owned property.
Can I get the surcharge back?
If you sell your previous main residence within 36 months of buying the new one, you can usually reclaim the surcharge in England, Northern Ireland and Scotland. Rules and deadlines differ slightly by nation, so check the official guidance for your case.
Is stamp duty paid by the buyer or the seller?
Always the buyer. It is normally handled by your solicitor or conveyancer as part of completion, and must reach the tax authority within 14 days of completion in England, Northern Ireland and Wales, or 30 days in Scotland.
Is there a Welsh or Scottish equivalent of the 2028 Mansion Tax?
The high-value council tax surcharge announced for England from April 2028 applies to properties worth £2 million or more and sits alongside SDLT, not inside it. It has no announced Scottish or Welsh equivalent at this stage.
Where these figures come from. Rates and thresholds for England and Northern Ireland are taken from HMRC and gov.uk. Scottish rates are taken from Revenue Scotland. Welsh rates are taken from the Welsh Government. All figures were checked on 22 September 2026 and reflect confirmed 2026/27 rates, including the surcharge increases effective from late 2024.
Stamp Duty Land Tax · Land and Buildings Transaction Tax · Land Transaction Tax rates and bands
How we calculate · Editorial policy. This is general information, not tax advice.