UK property purchase tax calculator: Stamp Duty (England and Northern Ireland), LBTT (Scotland) and LTT (Wales)

Estimate the tax a buyer pays on a home in the United Kingdom:

Stamp Duty Land Tax (SDLT) in England and Northern Ireland;
Land and Buildings Transaction Tax (LBTT) in Scotland;
Land Transaction Tax (LTT) in Wales.

The result is an estimate, not legal or tax advice. Your solicitor or conveyancer files the return and gives the final amount.

Your numbers

Where is the home?

Purchase price (£) For example 295,000

Purchase date The calculator uses the rates we hold for this date (in force from 1 April 2025).

Who is buying?

What is being bought?

Is it a freehold purchase?

Do the higher rates for additional residential property apply to you?

The official wording: “You must pay the higher Stamp Duty Land Tax ( SDLT ) rates when you buy a residential property (or a part of one) for £40,000 or more, if all the following apply: it will not be the only residential property worth £40,000 or more that you own (or part own) anywhere in the world you have not sold or given away your previous main home no one else has a lease on it which has more than 21 years left to run” www.gov.uk

Are you, and everyone buying with you, first-time buyers?

The official wording: “You’re eligible if you and anyone else you’re buying with are first-time buyers.” www.gov.uk

Is one or more of the buyers not a UK resident for SDLT?

The official wording: “If you’re not present in the UK for at least 183 days (6 months) during the 12 months before your purchase you are ‘not a UK resident’ for the purposes of SDLT . You’ll usually pay a 2% surcharge if you’re buying a residential property in England or Northern Ireland.” www.gov.uk

JavaScript is off, so the result below is for the worked example: England, a £295,000 home bought as your only home, at standard rates. Turn JavaScript on to enter your own figures.

Estimated Stamp Duty Land Tax (SDLT)

£4,750

Total SDLT (paid by the buyer)

Standard rates

Part of the price	Rate	Tax
up to £125,000	0%	0
£125,000 to £250,000	2%	2,500
£250,000 to £295,000	5%	2,250

Estimate, not legal, tax or financial advice.
Shown unrounded: the authority may round differently.
Rates as published at 2026-10-05; a later change is not known.

How it is calculated

All three taxes are paid by the buyer and work in bands. Each rate applies only to the part of the price that falls inside its band, and the parts are added up.

England and Northern Ireland (SDLT), from 1 April 2025

Part of the price	Standard rate
up to 125,000	0%
125,001 to 250,000	2%
250,001 to 925,000	5%
925,001 to 1.5 million	10%
above 1.5 million	12%

First-time buyers pay 0% up to 300,000 and 5% from 300,001 to 500,000. Above 500,000 the relief cannot be claimed.
If you will own another home after the purchase, you usually pay 5 percentage points more in every band. This does not apply if the home replaces your main home and you sold that home within 36 months.
If you are not resident in the UK, a 2-point surcharge is added. It does not apply in Scotland or Wales.

Scotland (LBTT)

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%
above 750,000	12%

First-time buyers: the 0% band goes up to 175,000, a saving of up to 600.
If you already own a home, the Additional Dwelling Supplement is usually added. It is 8% of the WHOLE price for transactions from 5 December 2024.

Wales (LTT)

Part of the price	Main rate (from 10 October 2022)	Higher rate (from 11 December 2024)
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%
above 1.5 million	12%	17%

Higher rates usually apply if you already own another property.
Wales has no first-time buyer relief in our sources.

Worked example (official)

England, a 295,000 home bought as your only home (standard rates):

Part of the price	Rate	Tax
first 125,000	0%	0
next 125,000	2%	2,500
last 45,000	5%	2,250
Total SDLT (paid by the buyer)		4,750

GOV.UK gives the same figure, 4,750, in its own example for a house bought for 295,000.

Official sources

All read on 5 October 2026.

England and Northern Ireland: GOV.UK,
Scotland: Revenue Scotland,
- residential property;
- Additional Dwelling Supplement.
Wales: Welsh Revenue Authority,
- rates and bands;
- higher rates.

Questions

Am I a first-time buyer? For SDLT, the relief applies only if you and everyone you are buying with are first-time buyers. In Scotland, each buyer must meet all the conditions. The calculator asks; it never assumes you qualify.

I am replacing my main home. Do I pay the higher rates? In England and Northern Ireland, not if the new home replaces your main home and you sold the old one within 36 months. In Wales, not usually if you sold your last main home before buying the new one (or on the same day). If you sell within 3 years after buying, you can usually ask for a refund of the difference. In Scotland, the supplement does not apply if you sold your only or main home in the 36 months before buying the new one.

Why is the Scottish supplement so large? It is 8% of the whole price, not of a band. On a 300,000 home that is 24,000 on top of LBTT. Our sources hold no official worked example for it, so the result says so.

What purchases does it cover? A residential purchase at a single price. The tax on the rent of a new lease, mixed-use and non-residential property are not supported.

This calculator gives an estimate for information. It is not legal or tax advice.