Stamp duty calculator 2026
United Kingdom · 2026/27 tax yearWork out the property tax on a home anywhere in the UK: Stamp Duty Land Tax in England and Northern Ireland, LBTT in Scotland or LTT in Wales, whether you are a first-time buyer, moving home or buying an additional property.
Stamp duty rates in England and Northern Ireland
These rates have applied since 1 April 2025. You pay each rate only on the part of the price that falls within that band.
| Part of the property price | Standard rate | Additional property |
|---|---|---|
| Up to £125,000 | 0% | 5% |
| £125,001 to £250,000 | 2% | 7% |
| £250,001 to £925,000 | 5% | 10% |
| £925,001 to £1.5 million | 10% | 15% |
| Over £1.5 million | 12% | 17% |
First-time buyer relief
If you and everyone you are buying with have never owned a home, anywhere in the world, you pay no stamp duty on the first £300,000 and 5% on the part from £300,001 to £500,000. If the price is over £500,000, you cannot claim the relief and pay the standard rates.
Example: a £300,000 home
- Moving home: 0% on the first £125,000, 2% on the next £125,000 (£2,500) and 5% on the final £50,000 (£2,500). Total: £5,000.
- First-time buyer: £0, because the whole price is within the £300,000 nil-rate band.
- Additional property: £5,000 plus the 5% surcharge on the full £300,000 (£15,000). Total: £20,000.
Scotland: Land and Buildings Transaction Tax (LBTT)
In Scotland you pay LBTT instead of stamp duty. The rates for 2026/27 are unchanged from the year before.
| Part of the price | Rate |
|---|---|
| Up to £145,000 | 0% (£175,000 for first-time buyers) |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
Buying an additional home in Scotland for £40,000 or more also means paying the Additional Dwelling Supplement (ADS): 8% of the whole price.
Wales: Land Transaction Tax (LTT)
| Part of the price | Main rates | Higher rates (additional homes) |
|---|---|---|
| Up to £180,000 | 0% | 5% |
| £180,001 to £225,000 | 0% | 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 £1.5 million | 10% | 15% |
| Over £1.5 million | 12% | 17% |
Wales has no separate first-time buyer relief, but no tax is due on a main home costing up to £225,000.
Frequently asked questions
When do I have to pay stamp duty?
You must file an SDLT return and pay the tax within 14 days of completing your purchase. Your solicitor or conveyancer usually does this for you.
Do I pay the 5% surcharge if I am replacing my main home?
No. If you sell your previous main home on or before the day you complete the new purchase, you pay standard rates. If you buy before selling, you may pay the surcharge and can claim it back if you sell your old main home within 36 months.
Is stamp duty charged on properties under £40,000?
Additional properties costing less than £40,000 do not pay the surcharge, and there is no stamp duty on any home under £125,000 at standard rates.
This calculator covers residential purchases of freehold homes in England and Northern Ireland and is a guide only. Mixed-use, commercial, leasehold rent and multiple-dwelling purchases have different rules. Source: GOV.UK residential property rates.
Last checked and updated: October 2026