UK Stamp Duty Calculator
Calculate Stamp Duty (SDLT), LBTT or LTT for England, Northern Ireland, Scotland and Wales. Updated for 2025–26 rates, first-time buyer relief, additional property and non-resident surcharges.
UK Stamp Duty Calculator 2025–26
Select your nation, enter the purchase price, and choose your buyer type to get an instant tax estimate with a full band breakdown.
How UK Stamp Duty Actually Works
✓ Rates verified against HMRC, Revenue Scotland and the Welsh Revenue Authority — last checked June 2026 for the 2025–26 tax year.
"Stamp duty" isn't one tax — it's three. Buy a property in England or Northern Ireland and you pay Stamp Duty Land Tax (SDLT) to HMRC. Buy in Scotland and you pay Land and Buildings Transaction Tax (LBTT) to Revenue Scotland instead. Buy in Wales and you pay Land Transaction Tax (LTT) to the Welsh Revenue Authority. Each nation sets its own thresholds, rates and reliefs, and — this is the part most calculators get wrong — each one applies its surcharges differently.
All three taxes are banded, meaning you only pay each rate on the slice of the price that falls within that band, not the whole purchase price. But the surcharges layer on top in genuinely different ways. In England and Northern Ireland, both the 5% additional-property surcharge and the 2% non-resident surcharge are added directly onto each band's rate. In Scotland, the 8% Additional Dwelling Supplement (ADS) is calculated as a flat percentage of the entire purchase price, not just the portion above a threshold — so it isn't banded at all. In Wales, there's no surcharge mechanic in the traditional sense; additional properties simply move onto a completely separate, steeper rate table.
Key Facts at a Glance
| Nation | Tax | Nil-rate band | Top rate | Additional property | Non-resident surcharge | First-time buyer relief |
|---|---|---|---|---|---|---|
| England & N. Ireland | SDLT | £125,000 | 12% | +5pp per band | +2pp per band | 0% to £300k (cap £500k) |
| Scotland | LBTT | £145,000 | 12% | +8% flat on full price (ADS) | None | Nil-band raised to £175k |
| Wales | LTT | £225,000 | 12% | Separate 4%–16% table | None | None |
← Swipe to see all columns
England & Northern Ireland — SDLT Rate Bands (2025–26)
Standard residential rates apply when you're replacing your main home or it's your only property. Each rate applies only to the slice of the price within that band.
| Portion of price | Standard rate | Additional property (+5pp) |
|---|---|---|
| Up to £125,000 | 0% | 5% |
| £125,001 – £250,000 | 2% | 7% |
| £250,001 – £925,000 | 5% | 10% |
| £925,001 – £1,500,000 | 10% | 15% |
| Above £1,500,000 | 12% | 17% |
Worked Example — England, £295,000, Standard Buyer
0% on first £125,000 = £0
2% on next £125,000 (to £250,000) = £2,500
5% on remaining £45,000 = £2,250Scotland — LBTT Rate Bands (2025–26)
Scotland's bands sit at different thresholds to England, and its surcharge works completely differently — the Additional Dwelling Supplement (ADS) is a flat 8% of the entire price, not a per-band addition.
| Portion of price | Standard rate (LBTT) |
|---|---|
| Up to £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| Above £750,000 | 12% |
Worked Example — Scotland, £199,000 Second Home
Standard LBTT:
0% on first £145,000 = £0
2% on next £54,000 (to £199,000) = £1,080
ADS: 8% flat on full £199,000 = £15,920Wales — LTT Rate Bands (2025–26)
Wales has the highest nil-rate threshold (£225,000) but no first-time buyer relief at all. Additional properties don't get a flat surcharge — they move onto an entirely separate higher-rate table.
| Portion of price | Standard rate (LTT) | Higher rate (additional property) |
|---|---|---|
| Up to £180,000 | 0% | 4% |
| £180,001 – £225,000 | 0% | 7.5% |
| £225,001 – £250,000 | 6% | 7.5% |
| £250,001 – £400,000 | 6% | 9% |
| £400,001 – £750,000 | 7.5% | 11.5% |
| £750,001 – £1,500,000 | 10% | 14% |
| Above £1,500,000 | 12% | 16% |
Worked Example — Wales, £300,000, Standard Buyer
0% on first £225,000 = £0
6% on next £75,000 (to £300,000) = £4,500Why Scotland's Surcharge Catches People Out
As the worked example above shows, if you're buying a £199,000 second home in Scotland the 8% ADS isn't calculated on the portion above £145,000 — it's 8% of the full £199,000. That's a materially larger number than applying England's per-band logic to the same price, which is exactly why a UK-wide calculator needs three separate engines rather than one formula with a country dropdown bolted on.
Always confirm your final figure with a solicitor or conveyancer before exchange — rates, reliefs and effective dates are set independently by HMRC, the Scottish Government and the Welsh Government, and can change at each fiscal event. For an official second opinion on an England or NI purchase, HMRC also runs its own SDLT calculator. For mortgage planning around your purchase, see our Mortgage Affordability Calculator and Down Payment Calculator. If you're comparing markets, our Australian Stamp Duty Calculator covers the equivalent tax across all 8 AU states and territories.
Frequently Asked Questions
They're the same type of tax — paid when you buy property — but set and collected by three different governments. SDLT applies in England and Northern Ireland (HMRC), LBTT applies in Scotland (Revenue Scotland), and LTT applies in Wales (Welsh Revenue Authority). Each has its own thresholds, rates and reliefs.
It depends entirely on where the property is and your buyer status. In England and Northern Ireland, a standard buyer pays 0% up to £125,000, then rising bands up to 12% above £1.5 million. Scotland's nil-rate band starts at £145,000 and Wales's at £225,000, each with their own band structure above that.
In England and Northern Ireland, first-time buyers pay 0% up to £300,000 (relief disappears entirely above £500,000). In Scotland, first-time buyer relief raises the nil-rate band to £175,000. In Wales, there is no first-time buyer relief at all — everyone pays the same standard rate.
In England and Northern Ireland, add 5 percentage points to every SDLT band. In Scotland, add a flat 8% of the entire purchase price (the Additional Dwelling Supplement) on top of standard LBTT. In Wales, additional properties move onto a separate higher-rate LTT table entirely, rather than receiving a simple surcharge.
Only in England and Northern Ireland, where non-UK residents (present in the UK fewer than 183 days in the previous 12 months) pay an additional 2% surcharge on top of all other applicable SDLT rates. Scotland and Wales currently have no equivalent non-resident surcharge.
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