Stamp duty calculator

Stamp duty is a tax you pay when you buy a home. The tax and its rates depend on where the property is: England and Northern Ireland, Scotland and Wales each have their own system. This guide sets out the rates in force on 20 October 2026, with a worked example for each system, so that you can include the right figure in your moving budget. If you are buying for the first time, read it alongside our guide to buying your first home.

In this guide:
What is stamp duty?
Stamp duty rates in England and Northern Ireland
Do first-time buyers pay stamp duty?
Stamp duty on an additional property
Do non-UK residents pay stamp duty?
Land and Buildings Transaction Tax in Scotland
Land Transaction Tax in Wales
When and how do you pay?
When is no tax or return due?
Can you add stamp duty to your mortgage?

What is stamp duty?

Stamp Duty Land Tax (SDLT) is a one-off tax on buying property or land in England and Northern Ireland. It applies to freehold and leasehold homes, including shared ownership purchases. It is due whether you buy with a mortgage or in cash. In Scotland the equivalent tax is Land and Buildings Transaction Tax (LBTT), collected by Revenue Scotland. In Wales it is Land Transaction Tax (LTT), collected by the Welsh Revenue Authority.

All three taxes are charged in slices. Since 2014, each rate applies only to the part of the price that falls within its band, rather than a single rate applying to the whole price.

Stamp duty rates in England and Northern Ireland

These rates apply if, after the purchase, the property is the only residential property you own:

Portion of the price	SDLT rate
Up to £125,000	0%
£125,001 to £250,000	2%
£250,001 to £925,000	5%
£925,001 to £1.5 million	10%
Above £1.5 million	12%

Worked example. You are moving home and buy a house in England for £300,000. You pay:

• 0% on the first £125,000: £0;
• 2% on the next £125,000: £2,500;
• 5% on the remaining £50,000: £2,500.

Total SDLT: £5,000.

HMRC’s residential rates page on GOV.UK links to its official SDLT calculator.

Do first-time buyers pay stamp duty?

First-time buyers in England and Northern Ireland can claim relief if they and everyone they are buying with have never owned a home. With the relief you pay:

Portion of the price	SDLT rate for first-time buyers
Up to £300,000	0%
£300,001 to £500,000	5%

If the price is over £500,000, the relief cannot be claimed at all and the standard rates apply to the whole price.

Worked examples. A first-time buyer paying £300,000 pays no SDLT. At £400,000 the buyer pays 5% on £100,000: £5,000. At £500,000 the buyer pays 5% on £200,000: £10,000. At £510,000 the relief is lost. The buyer then pays £15,500 at the standard rates: £2,500 on the band from £125,001 to £250,000 and £13,000 on the remaining £260,000.

Because the relief stops at £500,000, a price just above that level costs a first-time buyer far more tax. If a home you like is priced slightly above £500,000, take this into account when you make your offer.

Stamp duty on an additional property

If buying a residential property means that you will own more than one, you will usually pay the higher rates: 5% on top of each standard band. This covers second homes and buy-to-let purchases.

Worked example. You already own a home and buy a second property in England for £300,000. You pay 5% on the first £125,000 (£6,250), 7% on the next £125,000 (£8,750) and 10% on the remaining £50,000 (£5,000). Total SDLT: £20,000.

You do not pay the extra 5% if the property replaces your main residence and you sell your previous main residence within 36 months of completing the new purchase. If you have not sold your previous home by the day you complete, you pay the higher rates at first, because on that day you own two properties. You can then claim a refund from HMRC once the previous home is sold within the 36 months.

Do non-UK residents pay stamp duty?

Yes. If you have not been present in the UK for at least 183 days during the 12 months before your purchase, you are not UK resident for SDLT purposes. You will usually pay a 2% surcharge on residential property in England or Northern Ireland, on top of any other rates that apply, including the higher rates and first-time buyer rates. Some properties, transactions and types of buyer are exempt. If you later become UK resident, you may be able to claim the surcharge back.

Worked example. A non-resident buyer who will own no other residential property buys a property in England for £300,000. The buyer pays the standard £5,000 plus 2% of £300,000 (£6,000). Total SDLT: £11,000.

Land and Buildings Transaction Tax in Scotland

Scotland’s residential rates have applied since 1 April 2021 and remain in force for 2026 to 2027:

Portion of the price	LBTT rate
Up to £145,000	0%
£145,001 to £250,000	2%
£250,001 to £325,000	5%
£325,001 to £750,000	10%
Over £750,000	12%

First-time buyer relief. Eligible first-time buyers have a nil rate band of £175,000 instead of £145,000. The relief reduces the tax by up to £600.

Additional Dwelling Supplement. If you buy an additional home in Scotland for £40,000 or more, you pay the Additional Dwelling Supplement (ADS) on top of LBTT. For transactions on or after 5 December 2024, ADS is 8% of the whole purchase price. If you are replacing your main residence and sell your previous home within 36 months of buying the new one, you can claim the ADS back.

Worked example. You buy a home in Scotland for £300,000. You pay:

• 0% on the first £145,000: £0;
• 2% on the next £105,000: £2,100;
• 5% on the remaining £50,000: £2,500.

Total LBTT: £4,600. A first-time buyer pays £4,000 at the same price, because the 2% band starts at £175,000. A buyer of a second home at £300,000 pays the £4,600 plus ADS of £24,000 (8% of £300,000): £28,600 in total.

Revenue Scotland’s residential property guidance gives the full rules. Buying in Scotland also differs in other ways; our guide on how to buy a house in Scotland explains the process.

Land Transaction Tax in Wales

Wales has two sets of residential rates. The main rates apply if the property will be your only home and have applied since 10 October 2022:

Portion of the price	LTT main rate
Up to £225,000	0%
£225,001 to £400,000	6%
£400,001 to £750,000	7.5%
£750,001 to £1,500,000	10%
Over £1,500,000	12%

The higher rates usually apply if you will own more than one home, for example a second home or a buy-to-let property. They replace the main rates rather than being added to them. They have applied since 11 December 2024:

Portion of the price	LTT higher rate
Up to £180,000	5%
£180,001 to £250,000	8.5%
£250,001 to £400,000	10%
£400,001 to £750,000	12.5%
£750,001 to £1,500,000	15%
Over £1,500,000	17%

There is no first-time buyer relief in Wales. If you are replacing your main residence, the higher rates may not apply; the Welsh Revenue Authority’s guidance on higher rates sets out the conditions.

Worked example. You buy your only home in Wales for £300,000. You pay nothing on the first £225,000 and 6% on the remaining £75,000. Total LTT: £4,500. A buyer of a second home at the same price pays the higher rates: £9,000 on the first £180,000, £5,950 on the next £70,000 and £5,000 on the remaining £50,000, a total of £19,950.

The Welsh Government publishes the current figures on its Land Transaction Tax rates and bands page.

When and how do you pay?

In England and Northern Ireland, you must send an SDLT return to HMRC and pay the tax within 14 days of completion. In Scotland, the LBTT return and payment are due within 30 days of the effective date, which is normally completion. In Wales, the LTT return and payment are due within 30 days of the day after completion.

Your solicitor or conveyancer will usually file the return and pay the tax for you on the day of completion from funds you provide. They then include it in their bill. You remain legally responsible for making sure it is done on time. For a late SDLT return, HMRC charges a fixed penalty of £100 if the return is up to three months late and £200 if it is later than that. If the return is more than 12 months late, a further penalty of up to the full amount of tax due can apply. Interest is also charged on tax paid late.

When is no tax or return due?

In England and Northern Ireland, you do not pay SDLT or file a return if:

• no money or other payment changes hands for the transfer;
• the property is left to you in a will;
• the property is transferred to you because of a divorce or the dissolution of a civil partnership;
• you buy a freehold property for less than £40,000.

A gift of property is free of SDLT if nothing is paid for it. If you take over all or part of a mortgage on the property, that amount counts as payment and SDLT may be due on it.

In other cases you usually have to file a return even when no tax is due. In particular, you must file a return to claim first-time buyer relief.

Can you add stamp duty to your mortgage?

Stamp duty is due at completion, so most buyers pay it from savings. Some buyers borrow a larger amount to cover it, if the lender agrees and the loan stays within its lending limits. You then pay interest on that amount for the term of the mortgage, so it costs more than paying the tax from savings. Discuss it with your lender or mortgage broker before you offer.

Stamp duty is one of several costs in a move. Our guide to the process of buying a house in England and Wales sets out the others, step by step.

If you are selling a home to fund your purchase, the estate agent’s fee is another significant cost. Compare local estate agents’ fees, services and track records free on easyProperty. Our guide to estate agent fees shows what you should expect to pay.