Stamp duty calculator 2026
Estimate the property tax on a home purchase in England, Northern Ireland, Scotland or Wales, with first-time buyer relief, additional property rates and a band-by-band breakdown. Rates checked on the official pages on 9 November 2026.
Estimated tax
£5,000
Stamp Duty Land Tax, effective rate 1.67%
| Band | Rate | Tax |
|---|---|---|
| Total | £5,000 |
This is an estimate, not tax advice. Check it with the HMRC Stamp Duty Land Tax calculator and your solicitor or conveyancer.
How the stamp duty calculation works
Stamp duty in England and Northern Ireland, LBTT in Scotland and LTT in Wales are all banded taxes. The price is sliced into bands and each slice is taxed at its own rate, so a higher rate only applies to the part of the price that falls inside that band. The calculator splits the price you enter across the bands for the nation you pick, multiplies each slice by its rate and adds the slices together.
A worked example for a £300,000 home bought by someone who already owns a home and is replacing it:
- England or Northern Ireland (SDLT): 0% on the first £125,000, 2% on the next £125,000 (£2,500) and 5% on the last £50,000 (£2,500), a total of £5,000.
- Scotland (LBTT): 0% on the first £145,000, 2% on the next £105,000 (£2,100) and 5% on the last £50,000 (£2,500), a total of £4,600.
- Wales (LTT): 0% on the first £225,000 and 6% on the remaining £75,000, a total of £4,500.
The same price can therefore cost different amounts depending on where the home is. The gap widens at higher prices because the top bands start at different points: 12% applies above £1.5 million for SDLT and LTT but above £750,000 for LBTT.
What changes the result
First-time buyer relief
In England and Northern Ireland, first-time buyers pay 0% up to £300,000 and 5% on the part from £300,001 to £500,000. Above £500,000 the relief is lost completely and the standard rates apply to the whole price, which is why a price just over £500,000 can cost far more than one just under it. In Scotland the relief raises the nil rate band from £145,000 to £175,000, which is worth up to £600. Wales has no first-time buyer relief, though LTT only starts at £225,000 for anyone buying their only home.
Additional properties
Buying a second home or a buy-to-let while keeping another home costs more in all three nations. SDLT adds 5 percentage points to every band. Scotland charges the Additional Dwelling Supplement at 8% of the full price on top of LBTT. Wales uses a separate set of higher rates from 5% to 17%. Each nation ignores purchases under £40,000 for these extra rates, and homes owned anywhere in the world count when deciding whether a purchase is additional.
Things the calculator leaves out
GOV.UK lists a further 2% surcharge for buyers who are not UK resident, which is not included here. Leasehold purchases with rent, shared ownership, company purchases, multiple dwellings and mixed-use property have their own rules, so the official calculators or a conveyancer should be used for those.
Common mistakes and tips
- Using the wrong nation. A property in Wales or Scotland is taxed under LTT or LBTT, not SDLT, even if the buyer lives in England.
- Counting a couple as two separate buyers. For SDLT, GOV.UK treats married couples and civil partners as one unit, so if either already owns a home the higher rates can apply to the whole purchase.
- Forgetting the £500,000 cliff. English and Northern Irish first-time buyer relief stops entirely above £500,000, so negotiate with that limit in mind.
- Assuming the extra rates are permanent. If a previous main home is sold within the time limit (3 years for SDLT, 36 months in Scotland for purchases from 1 April 2024) the extra tax can often be reclaimed.
- Missing the deadline. SDLT is due within 14 days of completion and LTT within 30 days of the day after completion, so the money needs to be ready on completion day.
- Leaving the survey until late. A survey that finds problems can support a renegotiation, and a lower agreed price also lowers the tax.
When to get a professional
A solicitor or licensed conveyancer normally files the return and pays the tax on completion, and they can confirm whether reliefs or higher rates apply. A chartered surveyor helps with the other side of the price: a survey shows what the property needs before exchange, and a valuation can test whether the price is fair. If a survey turns up costly repairs, the agreed price may come down, and so would the tax.
Book a survey before exchange so the price you pay tax on reflects the condition of the home.
Find a top rated surveyor near youHow this is worked out
The calculator uses the residential rates published by HMRC on GOV.UK, Revenue Scotland and the Welsh Revenue Authority, checked on 9 November 2026. Each slice of the price is multiplied by its band rate and the slices are added; Scotland's Additional Dwelling Supplement is 8% of the full price added on top. Results are shown to the nearest pound and are an estimate only.
| Part of the price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Over £1,500,000 | 12% |
| Part of the price | Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 to £500,000 | 5% |
| Part of the price | Rate |
|---|---|
| Up to £125,000 | 5% |
| £125,001 to £250,000 | 7% |
| £250,001 to £925,000 | 10% |
| £925,001 to £1,500,000 | 15% |
| Over £1,500,000 | 17% |
| Part of the price | 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% |
| Part of the price | 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% |
| Part of the price | 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% |
Scotland's Additional Dwelling Supplement: 8% of the full price for purchases of £40,000 or more.
- GOV.UK, Stamp Duty Land Tax: residential property rates (guide updated 30 October 2024, checked 9 November 2026). Standard bands (0% to £125,000, 2%, 5%, 10%, 12% over £1.5 million), first-time buyer relief (0% to £300,000, 5% to £500,000, none above £500,000), the 5% additional property surcharge and the 2% non-UK resident surcharge.
- GOV.UK, SDLT: buying an additional residential property (updated 1 April 2025, checked 9 November 2026). Higher rates of 5%, 7%, 10%, 15% and 17% by band from 1 April 2025, not charged on a property worth less than £40,000, property anywhere in the world counts, and the 3-year rule for a refund when replacing a main home.
- GOV.UK, Stamp Duty Land Tax overview (updated 30 October 2024, checked 9 November 2026). SDLT applies in England and Northern Ireland; the return and payment are due within 14 days of completion.
- Revenue Scotland, LBTT residential property rates (page updated 28 August 2026, checked 9 November 2026). Bands of 0% to £145,000, 2%, 5%, 10% and 12% over £750,000; first-time buyer relief raises the nil rate band to £175,000 (worth up to £600).
- Revenue Scotland, Additional Dwelling Supplement (checked 9 November 2026). ADS is 8% of the purchase price for transactions on or after 5 December 2024, not charged below £40,000, with a 36-month window to sell a previous main home.
- Welsh Government, LTT rates and bands (page updated 10 December 2024, checked 9 November 2026). Main rates from 10 October 2022 (0% to £225,000, then 6%, 7.5%, 10%, 12%) and higher rates from 11 December 2024 (5%, 8.5%, 10%, 12.5%, 15%, 17%).
- Welsh Government, Land Transaction Tax introduction (page updated 25 November 2024, checked 9 November 2026). There is no first-time buyer relief in Wales; the return and payment are due within 30 days of the day after completion.
- Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Schedule 5 (checked 9 November 2026). Higher rates only apply where the chargeable consideration is £40,000 or more.
Official calculators: HMRC SDLT calculator, Revenue Scotland calculator and Welsh Revenue Authority LTT calculator.
Related guides
Stamp duty questions
How much is stamp duty on a £300,000 house?
In England or Northern Ireland a home mover pays £5,000 (2% of £125,000 plus 5% of £50,000) and a first-time buyer pays nothing. In Scotland LBTT is £4,600, or £4,000 for a first-time buyer. In Wales LTT is £4,500 whether or not it is a first purchase. Buying it as an additional property raises the bill to £20,000 in England and Northern Ireland, £28,600 in Scotland and £19,950 in Wales. Figures use the rates on the official pages checked on 9 November 2026.
Do first-time buyers pay stamp duty in 2026?
In England and Northern Ireland first-time buyers pay no SDLT on the first £300,000 and 5% on the part from £300,001 to £500,000, according to GOV.UK. If the price is over £500,000 the relief is lost and the standard rates apply. In Scotland the relief raises the LBTT nil rate band to £175,000, saving up to £600. Wales has no first-time buyer relief, although LTT only starts above £225,000.
How much extra stamp duty is there on a second home or buy-to-let?
In England and Northern Ireland the higher rates add 5 percentage points to every band (5%, 7%, 10%, 15% and 17%). In Scotland the Additional Dwelling Supplement is 8% of the whole price on top of LBTT. In Wales the higher LTT rates run from 5% to 17%. None of the three applies to a property bought for less than £40,000.
Can stamp duty be refunded if the old home sells later?
Yes, in many cases. GOV.UK says the extra SDLT can be reclaimed if the previous main home is sold within 3 years of buying the new one, with a claim made within 12 months of the later of the sale or the new home's return filing date. In Scotland the window to sell the previous main residence is 36 months for transactions from 1 April 2024. Wales has its own replacement rules on the Welsh Revenue Authority guidance.
When is stamp duty paid?
For SDLT the return and payment are due within 14 days of completion, and GOV.UK notes that a solicitor or conveyancer usually files and pays on completion day. For LTT in Wales the deadline is 30 days from the day after completion. In Scotland the LBTT return goes to Revenue Scotland, usually through the buyer's solicitor.
Is this stamp duty calculator exact?
No. It is an estimate for a straightforward purchase of a single home by an individual. It does not cover the 2% non-UK resident surcharge, leases, mixed-use or non-residential property, multiple dwellings, company buyers or other reliefs. Use the official HMRC, Revenue Scotland or Welsh Revenue Authority calculator, linked under the result, and ask a solicitor or conveyancer to confirm the figure.
Buying a home? Get it surveyed by a well reviewed local surveyor first.