Stamp Duty Calculator UK
Calculate SDLT (England & NI), LBTT (Scotland), or LTT (Wales) for standard buyers, first-time buyers, additional properties, and non-UK residents. Updated for 2025–26 rates.
Stamp Duty Land Tax (SDLT) payable
£7,500
Effective rate: 2.14% of the property price
Bracket-by-bracket breakdown
| Price band | Rate | Taxed in this band | Tax |
|---|---|---|---|
| £0 – £125,000 | 0.0% | £125,000 | £0 |
| £125,000 – £250,000 | 2.0% | £125,000 | £2,500 |
| £250,000 – £925,000 | 5.0% | £100,000 | £5,000 |
| Total | £350,000 | £7,500 |
Three taxes, three regions
The UK doesn't have one single stamp duty. Each constituent country collects its own property transfer tax with different bands and rates:
- England & Northern Ireland — SDLT (Stamp Duty Land Tax): 0% to £125k, then progressive bands rising to 12% above £1.5M. First-time buyer relief up to £500k.
- Scotland — LBTT (Land and Buildings Transaction Tax): 0% to £145k, progressive bands rising to 12% above £750k. FTB relief gives a nil-rate band up to £175k.
- Wales — LTT (Land Transaction Tax): 0% to £225k — the most generous nil-rate band in the UK — then 6% to 12%. No separate first-time buyer relief.
Current rates at a glance (2025–26)
SDLT — England & Northern Ireland
| Band | Standard rate | First-time buyer |
|---|---|---|
| £0 – £125,000 | 0% | 0% (up to £300k) |
| £125,001 – £250,000 | 2% | 0% (up to £300k) |
| £250,001 – £925,000 | 5% | 5% (£300k+) |
| £925,001 – £1,500,000 | 10% | 10% |
| £1,500,001+ | 12% | 12% |
Additional-property surcharge: +5%. Non-UK resident surcharge: +2%.
LBTT — Scotland
| Band | Rate |
|---|---|
| £0 – £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| £750,001+ | 12% |
ADS (Additional Dwelling Supplement): 8% from December 2024. First-time buyer relief: nil-rate up to £175,000.
LTT — Wales
| Band | Rate |
|---|---|
| £0 – £225,000 | 0% |
| £225,001 – £400,000 | 6% |
| £400,001 – £750,000 | 7.5% |
| £750,001 – £1,500,000 | 10% |
| £1,500,001+ | 12% |
Higher rates (additional properties): +4% on each band. No FTB relief.
Worked examples
Standard buyer, £350,000 home in England: 0% on first £125k + 2% on next £125k (£2,500) + 5% on next £100k (£5,000) = £7,500 SDLT (effective rate 2.14%).
First-time buyer, £450,000 home in England: 0% on first £300k + 5% on next £150k = £7,500 SDLT (effective rate 1.67%). Saving £3,750 vs standard buyer.
Buy-to-let, £350,000 home in England: Standard SDLT of £7,500 + 5% surcharge on entire price (£17,500) = £25,000 total SDLT (effective rate 7.14%).
Related United Kingdom calculators
Frequently Asked Questions
What is stamp duty and when do I have to pay it?▾
Stamp duty is the tax you pay when buying a property in the UK. In England & Northern Ireland it's called Stamp Duty Land Tax (SDLT) and is paid to HMRC. Scotland charges Land and Buildings Transaction Tax (LBTT) via Revenue Scotland. Wales charges Land Transaction Tax (LTT) via the Welsh Revenue Authority. Whichever applies, you must pay it within 14 days of completion (or 30 days in Scotland/Wales) — usually your solicitor handles the payment on your behalf.
How much is stamp duty for a first-time buyer?▾
In England & Northern Ireland (April 2025 onwards), first-time buyers pay 0% SDLT on the first £300,000 and 5% on £300,001–£500,000. Above £500,000 you pay the standard SDLT rates with no FTB relief. In Scotland, LBTT first-time buyer relief gives a nil-rate band up to £175,000, then standard LBTT applies. Wales doesn't offer separate first-time buyer relief.
What is the additional property surcharge?▾
If you're buying a second home, buy-to-let property, or any additional residential property, you pay a surcharge on top of the standard rates: 5% in England & Northern Ireland (raised from 3% in October 2024), 8% in Scotland (ADS), and 4% in Wales (LTT higher rates). The surcharge applies to every band, including the bands that would normally be 0%.
Is there a non-UK resident surcharge?▾
Yes — but only in England & Northern Ireland. Non-UK resident buyers pay an extra 2% SDLT surcharge on every band. This is in addition to the standard rates and any additional-property surcharge. Scotland and Wales don't have a non-resident surcharge. You're classed as a non-UK resident for SDLT if you've spent fewer than 183 days in the UK in the 12 months ending with the purchase date.
Does stamp duty apply to gifted property or inheritance?▾
Inherited property doesn't trigger stamp duty (it has its own tax — Inheritance Tax). Gifted property generally doesn't trigger stamp duty either, unless the recipient takes on existing mortgage debt — in which case stamp duty may apply to the value of the debt taken on. Always check with a conveyancer or HMRC's guidance for your specific situation.
Can I add stamp duty to my mortgage?▾
Stamp duty must be paid in cash from your own funds — it cannot be added to your mortgage. Lenders count it as part of the cash you need at completion, not as borrowed money. You'll need to have stamp duty available alongside your deposit, solicitor fees, and other purchase costs.
What happens if stamp duty rates change before I complete?▾
The applicable rate is set at the date of completion (the date the property changes hands), not at exchange. If rates change between exchange and completion, you'll pay the new rate. This matters most around announced changes like the April 2025 SDLT reset — buyers rushed to complete before the deadline to lock in lower rates.
Are commercial property purchases taxed the same way?▾
No. Commercial and mixed-use properties have their own SDLT/LBTT/LTT rate schedules — typically lower than residential, and without the first-time buyer or additional-property surcharges. This calculator covers residential property only. For commercial purchases, consult a tax adviser or use HMRC's dedicated commercial property calculator.