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Stamp Duty Calculator 2025/26
Calculate SDLT, LBTT, and LTT for England, Scotland, and Wales. Supports first-time buyers, additional properties, and non-UK residents.
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Stamp duty in England: SDLT rates and thresholds
Stamp Duty Land Tax (SDLT) in England applies to residential property purchases above £125,000. The tax is structured in bands: no stamp duty on the first £125,000, 2% on the portion between £125,001 and £250,000, 5% on the portion between £250,001 and £925,000, 10% between £925,001 and £1.5 million, and 12% on anything above. For an average-priced home, you pay the relevant percentage only on the slice of value within each band — not on the total purchase price.
First-time buyers in England benefit from substantial relief. They pay no stamp duty on the first £300,000, and only 5% on the portion between £300,001 and £500,000. For properties valued above £500,000, first-time buyer relief doesn't apply and standard rates are used throughout. This relief can save first-time buyers up to £11,250 compared to someone purchasing the same property for a second time.
Scotland replaced SDLT with its own Land and Buildings Transaction Tax (LBTT) in 2015. The nil-rate threshold is higher at £145,000, with 2% applying between £145,001 and £250,000, 5% up to £325,000, 10% up to £750,000, and 12% above that. Scotland's Additional Dwelling Supplement (ADS) applies at 8% on the entire purchase price for additional residential properties — a flat rate rather than England's band-based approach, which can make it notably more expensive for those buying second homes north of the border.
Wales has its own Land Transaction Tax (LTT), administered by the Welsh Revenue Authority. Wales operates the most property-purchaser-friendly nil-rate band of the three nations, with no LTT payable on the first £225,000 of a property's value. Rates then rise through 6%, 7.5%, 10%, and 12% for higher-value properties. Unlike England, Wales offers no separate first-time buyer relief — but the higher threshold means most first-time buyers pay little or nothing anyway. All three jurisdictions require payment within 30 days of completion.
FAQ
Frequently asked questions
What is stamp duty?
Stamp duty is a tax levied on property purchases. In England and Northern Ireland it's called Stamp Duty Land Tax (SDLT), in Scotland it's Land and Buildings Transaction Tax (LBTT), and in Wales it's Land Transaction Tax (LTT). Each nation has its own rates and thresholds, though all are calculated on the purchase price of the property.
Do first-time buyers pay stamp duty?
First-time buyers in England benefit from a substantial relief. No stamp duty is payable on the first £300,000 of a property's value, and only 5% is charged on the portion between £300,001 and £500,000. For properties above £500,000, first-time buyer relief does not apply and standard rates are used. Scotland has no specific first-time buyer relief, but LBTT doesn't start until £145,000. Wales has no first-time buyer relief but has a higher nil-rate band of £225,000.
What is the additional property surcharge?
If you're purchasing an additional residential property — a buy-to-let, second home, or holiday cottage — you pay a surcharge on top of standard rates. In England, this is 5% on every portion of the purchase price. In Scotland, the Additional Dwelling Supplement (ADS) is 8% charged as a flat rate on the entire purchase price. Non-UK residents face a further 2% surcharge in England.
How is stamp duty different in Scotland?
Scotland replaced SDLT with Land and Buildings Transaction Tax (LBTT) in 2015. LBTT starts at £145,000 (compared to £125,000 for SDLT), has different band thresholds, and uses a different surcharge structure. For additional dwellings, Scotland charges the ADS at 8% of the total purchase price — a flat percentage rather than England's band-based approach. This can make Scottish stamp duty significantly higher for mid-range property purchases.
When do I have to pay stamp duty?
In England, SDLT must be filed and paid within 14 days of completion. In Scotland, LBTT returns are due within 30 days. In Wales, LTT must be paid within 30 days of the effective date of the transaction. Your solicitor or conveyancer will typically handle the calculation and submission on your behalf.
Can I claim a stamp duty refund?
You may be entitled to a refund in certain circumstances. In England, if you bought an additional property and then sold your main residence within three years, you can claim back the 5% surcharge. Similar provisions exist in Scotland and Wales. You have 12 months from the date of sale to claim the refund from HMRC.
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