Stamp Duty, LBTT & LTT Calculator
The tax on buying a home in any part of the UK - Stamp Duty Land Tax, Scotland's LBTT or Wales's LTT - with every band shown.
Rates in force for 2026/27 · By Stuart Mathieson · Updated November 2026
Results
Tax to pay
Effective rate
Tax
By band
| Portion of price | Rate | Tax |
|---|
For residential purchases by individuals. Shared ownership, mixed-use property, companies and buying several homes at once have their own rules. Results are estimates for illustration only and are not legal or tax advice.
Three taxes, not one
"Stamp duty" is what most people call it, but the UK has three separate taxes on buying property, each with its own bands and reliefs:
- Stamp Duty Land Tax (SDLT) in England and Northern Ireland, collected by HMRC
- Land and Buildings Transaction Tax (LBTT) in Scotland, collected by Revenue Scotland
- Land Transaction Tax (LTT) in Wales, collected by the Welsh Revenue Authority
All three work like income tax: each rate only applies to the part of the price inside its band.
| Rate | England & NI | Scotland | Wales |
|---|---|---|---|
| 0% | Up to £125,000 | Up to £145,000 | Up to £225,000 |
| 2% | £125,001 to £250,000 | £145,001 to £250,000 | - |
| 5% | £250,001 to £925,000 | £250,001 to £325,000 | - |
| 6% | - | - | £225,001 to £400,000 |
| 7.5% | - | - | £400,001 to £750,000 |
| 10% | £925,001 to £1.5m | £325,001 to £750,000 | £750,001 to £1.5m |
| 12% | Over £1.5m | Over £750,000 | Over £1.5m |
First-time buyers
- England and Northern Ireland - no SDLT on the first £300,000 and 5% from £300,001 to £500,000. If the price is over £500,000, you lose the relief entirely and pay the standard rates.
- Scotland - the 0% band rises from £145,000 to £175,000, saving up to £600. There's no upper price limit.
- Wales - there's no first-time buyer relief, but nobody pays LTT on the first £225,000.
To count as a first-time buyer, you - and everyone you're buying with - must never have owned a home anywhere in the world, including inherited ones.
Second homes and buy-to-lets
If you'll own more than one home after buying, each nation adds a surcharge (from a price of £40,000):
- England and Northern Ireland - an extra 5% on every band.
- Scotland - the Additional Dwelling Supplement, 8% of the whole price, on top of normal LBTT.
- Wales - a separate set of higher rates, from 5% on the first £180,000 up to 17% over £1.5 million.
If you're buying a new main home before selling your old one, you'll usually pay the surcharge first and claim it back once the old home sells - within 36 months in all three nations.
Worked example
A home mover buying for £300,000:
- England: 0% on £125,000, 2% on £125,000 (£2,500) and 5% on £50,000 (£2,500) = £5,000
- Scotland: 0% on £145,000, 2% on £105,000 (£2,100) and 5% on £50,000 (£2,500) = £4,600
- Wales: 0% on £225,000 and 6% on £75,000 = £4,500
A first-time buyer at the same price pays nothing in England, £4,000 in Scotland and £4,500 in Wales. My guide comparing Stamp Duty, LBTT and LTT has more examples at different prices.
Frequently asked questions
How much stamp duty does a first-time buyer pay on £300,000?
In England and Northern Ireland, nothing - first-time buyers pay no Stamp Duty up to £300,000. In Scotland, LBTT is £4,000, and in Wales LTT is £4,500, because Wales has no first-time buyer relief.
Is LBTT cheaper than stamp duty?
It depends on the price and who's buying. For a home mover, LBTT is slightly cheaper up to about £333,000, then increasingly more expensive because of its 10% band from £325,001. For first-time buyers, England is cheaper up to £500,000.
Do I pay the additional dwelling supplement if I haven't sold my old house yet?
Usually yes, at first. If you sell your previous main home within 36 months of buying the new one, you can claim the Additional Dwelling Supplement back from Revenue Scotland. England and Wales work the same way for their higher rates.
When do I pay stamp duty?
In England and Northern Ireland, within 14 days of completion. In Scotland and Wales, within 30 days. Your solicitor normally files the return and pays it from money you give them.
Sources
- Stamp Duty Land Tax: residential property rates - GOV.UK
- Land and Buildings Transaction Tax: residential property - Revenue Scotland
- Land Transaction Tax rates and bands - Welsh Government
- Land and Buildings Transaction Tax - Scottish Government