Stamp Duty Calculator

England and Northern Ireland charge SDLT, Scotland charges LBTT and Wales charges LTT. Each has its own bands and surcharges on additional homes.

Updated 2026-10-03 · 2026/27 HMRC rates

Stamp Duty (SDLT)£7,500Effective rate 2.14%

Band	Rate	Tax
£0 – £125,000	0%	£0
£125,000 – £250,000	2%	£2,500
£250,000 – £925,000	5%	£5,000
Total		£7,500

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Key facts

Since 1 April 2025, SDLT on a home in England or Northern Ireland starts at £125,000 (down from £250,000): 2% to £250,000, 5% to £925,000, 10% to £1.5 million and 12% above.
First-time buyers in England and Northern Ireland pay no SDLT up to £300,000 and 5% on £300,001–£500,000; buy for more than £500,000 and the relief is lost entirely.
Buying an additional residential property in England or Northern Ireland adds a 5% SDLT surcharge to every band, unless it replaces your main residence and the old one is sold within 36 months.
Non-UK residents (not present in the UK for at least 183 days in the 12 months before purchase) usually pay a further 2% SDLT surcharge.
In Scotland, LBTT is 0% up to £145,000 (£175,000 for first-time buyers), then 2%, 5%, 10% and 12% above £750,000.
Scotland's Additional Dwelling Supplement rose from 6% to 8% of the total purchase price on 5 December 2024.
In Wales there is no first-time buyer relief: LTT main residential rates start at 6% above £225,000, while higher rates for additional properties start at 5% from the first pound (rising to 17% above £1.5 million) since 11 December 2024.
The Inheritance Tax nil-rate band of £325,000 and residence nil-rate band of £175,000 are frozen until 5 April 2031, extended by a further year at Budget 2025.

Stamp duty in England, Scotland and Wales compared

The UK has three property purchase taxes. England and Northern Ireland charge Stamp Duty Land Tax (SDLT) from £125,000, Scotland charges Land and Buildings Transaction Tax (LBTT) from £145,000, and Wales charges Land Transaction Tax (LTT) from £225,000. The tax depends on where the property is, not where the buyer lives.

All three are “slice” taxes: each rate applies only to the part of the price within that band. The table shows how far apart the results are for the same home.

Price	England & NI (SDLT)	Scotland (LBTT)	Wales (LTT)	First-time buyer: England	First-time buyer: Scotland
£200,000	£1,500	£1,100	£0	£0	£500
£300,000	£5,000	£4,600	£4,500	£0	£4,000
£450,000	£12,500	£18,350	£14,250	£7,500	£17,750
£650,000	£22,500	£38,350	£29,250	£22,500	£37,750

Buying a second home or buy-to-let

Buying an additional home raises the bill sharply everywhere. On a £300,000 purchase the tax becomes £20,000 in England, £28,600 in Scotland and £19,950 in Wales.

Each nation lets you avoid or reclaim the extra charge if you are replacing your main home. In England, if you buy the new home before selling the old one and sell the previous main residence within 3 years, you can claim the surcharge back. Scotland allows 36 months for an ADS repayment, and Wales also allows three years.

A non-UK resident buying in England or Northern Ireland pays a further 2% on top, so an overseas buyer of a second home pays the standard rates plus both surcharges.

First-time buyer relief: the cliff edges

In England and Northern Ireland, first-time buyers pay nothing up to £300,000 and 5% on the part up to £500,000. Above £500,000 the relief is lost completely: at £500,000 a first-time buyer pays £10,000, but at £505,000 they pay £15,250.

Scotland’s relief raises the nil band to £175,000 at any price, worth up to £600. Wales has no first-time buyer relief, but its £225,000 starting threshold means many first homes pay nothing anyway.

Joint purchases only qualify for first-time buyer relief if every buyer is a first-time buyer, including anyone who has owned a home anywhere in the world.

Returns and payment

England and NI: SDLT return and payment within 14 days of completion, filed with HMRC.
Scotland: LBTT return within 30 days of the effective date, filed with Revenue Scotland.
Wales: LTT return and payment within 30 days of completion, filed with the Welsh Revenue Authority.
Your conveyancer normally files the return and pays on the day of completion, adding the tax to their bill.

Effective tax rates by region

The effective rate is the total tax divided by the price. It is the clearest way to compare the three systems, because the headline rates only apply to slices of the price.

Price	England & NI	Scotland	Wales
£250,000	£2,500 (1.0%)	£2,100 (0.8%)	£1,500 (0.6%)
£500,000	£15,000 (3.0%)	£23,350 (4.7%)	£18,000 (3.6%)
£1,000,000	£43,750 (4.4%)	£78,350 (7.8%)	£61,750 (6.2%)

Common mistakes when budgeting for stamp duty

The rates that apply are the ones in force on the effective date, normally completion. When rates change, a purchase that exchanges before the change but completes after it is usually taxed at the new rates.

Using the rates for the wrong nation – the property’s location decides, so a Carlisle buyer and a Dumfries buyer pay under different systems.
Assuming first-time buyer relief applies when a partner has owned property before, even abroad.
Forgetting the 5% surcharge in England when you still own a previous home at completion, even if you are selling it.
Leaving a sale to complete after the purchase without planning for the cash to pay the higher rates until the refund arrives.
Not budgeting the tax at all when buying below a nil band: you may still need to file a return if the price is £40,000 or more.

Additional property costs across the UK

Landlords and second-home buyers pay the most in Scotland at every price shown, because the ADS is a flat percentage of the whole price on top of LBTT.

Price	England & NI	Scotland	Wales
£250,000	£15,000	£22,100	£14,950
£500,000	£40,000	£63,350	£42,450
£1,000,000	£93,750	£158,350	£111,200

Home movers who buy before they sell

If your old home has not sold by completion, you own two homes on the day and the additional property rates apply. On a £375,000 purchase that means paying £27,500 instead of £8,750 in England, £40,850 instead of £10,850 in Scotland, and £27,450 instead of £9,000 in Wales.

The difference – £18,750, £30,000 and £18,450 respectively – can be reclaimed once the old main home is sold within the time limit: 3 years in England and Northern Ireland, 36 months in Scotland and 3 years in Wales. You need the cash for the higher amount at completion, so bridging-loan buyers should budget for it.

Frequently asked questions

Do first-time buyers pay stamp duty?

In England, not on the first £300,000 if the price is £500,000 or less.

Is stamp duty paid on the deposit or the full price?

On the full purchase price (the chargeable consideration), however the purchase is funded.

Can I add stamp duty to my mortgage?

Some lenders let you borrow more to cover it, but the tax itself is still due to the tax authority within the deadline, usually paid by your solicitor at completion.

Does Northern Ireland have its own stamp duty?

No. Northern Ireland uses the same SDLT rates and reliefs as England.

When is stamp duty paid?

Usually on completion, by your solicitor. The legal deadline is 14 days after completion in England and NI and 30 days in Scotland and Wales.

Sources

Figures are taken from official government publications and were last reviewed on 2026-10-03.