Stamp Duty Calculator 2026/27

What Stamp Duty is

Stamp Duty is the everyday name for the taxes charged when you buy a home or land in the UK. Which tax you pay, and its rates, depend on where the property is:

• England and Northern Ireland: Stamp Duty Land Tax (SDLT), collected by HMRC
• Scotland: Land and Buildings Transaction Tax (LBTT), collected by Revenue Scotland
• Wales: Land Transaction Tax (LTT), collected by the Welsh Revenue Authority

All three use bands like Income Tax. You only pay each rate on the part of the price that falls inside its band.

SDLT rates in England and Northern Ireland

SDLT rates in England and Northern Ireland changed on 1 April 2025, when the temporary higher thresholds from September 2022 ended. Standard SDLT is 0% up to £125,000, rising through the bands to 12% on the part above £1.5 million.

First-time buyers paying £500,000 or less get SDLT relief: 0% up to £300,000 and 5% on the part from £300,001 to £500,000. Above £500,000 the standard rates apply with no relief.

A 5% surcharge is added to every SDLT band when you buy a second home or buy-to-let property (from 31 October 2024).

LBTT rates in Scotland

LBTT applies to homes bought in Scotland. No tax is due up to £145,000. First-time buyers get a higher nil rate band of £175,000, saving up to £600. The Additional Dwelling Supplement (ADS) in Scotland is a flat 8% of the whole price, not just the part above a threshold. That differs from the SDLT surcharge in England, which is added to each band.

LTT rates in Wales

LTT applies to homes bought in Wales. The main rates start at 0% up to £225,000 and rise to 12% above £1.5 million. Unlike England and Scotland, Wales has no first-time buyer relief. Higher rates apply to additional homes such as second homes and buy-to-let properties; these changed on 11 December 2024. The main rates have applied since 10 October 2022.

How it is calculated

The tax is worked out band by band. For example, a standard buyer paying £400,000 in England pays 0% on the first £125,000, 2% on the next £125,000 and 5% on the remaining £150,000: £0 + £2,500 + £7,500 = £10,000. The band breakdown above shows how your price splits across the bands.

When you pay

SDLT must be paid, and a return filed with HMRC, within 14 days of completing your purchase. Your solicitor or conveyancer usually does this for you. LBTT and LTT have similar deadlines in Scotland and Wales.