UK Stamp Duty Calculator — SDLT, LBTT & LTT 2026/27
Buying a home in the UK? The tax you pay on the purchase depends on where the property is and what kind of buyer you are. This free calculator works out Stamp Duty Land Tax (SDLT) in England and Northern Ireland, Land and Buildings Transaction Tax (LBTT) in Scotland, and Land Transaction Tax (LTT) in Wales — using the official 2026/27 rates, with first-time buyer relief and additional property rates included, plus a full band-by-band breakdown so you can see exactly where every pound of tax comes from.
Current as of November 2026 · Rates in force from 1 April 2025Band-by-band breakdown
| Price band | Rate | Taxable | Tax |
|---|---|---|---|
| Total tax | £10,000 |
Worked examples: a £400,000 home in England
Home mover — standard SDLT
- £0 – £125,000 at 0% = £0
- £125,001 – £250,000: 2% of £125,000 = £2,500
- £250,001 – £400,000: 5% of £150,000 = £7,500
- Total: £2,500 + £7,500 = £10,000 (2.50% effective rate)
First-time buyer — with relief
- £0 – £300,000 at 0% = £0 (first-time buyer relief)
- £300,001 – £400,000: 5% of £100,000 = £5,000
- Total: £5,000 — relief saves £5,000 versus standard rates
- Relief is lost completely if the price passes £500,000
Stamp duty is charged in slices, like income tax: each rate applies only to the part of the price inside that band, never to the whole price. Try both examples in the calculator above to see the same figures.
How It Works
Enter the price and nation
Type the purchase price or drag the slider, then choose where the property is. England and Northern Ireland use SDLT, Scotland uses LBTT and Wales uses LTT — three different taxes with different bands.
Pick your buyer type
First-time buyers get relief in England & NI (nothing to pay up to £300,000) and a higher tax-free band in Scotland (£175,000). Additional properties — second homes and buy-to-lets — pay higher rates in all three nations.
See the tax, band by band
The result updates instantly: total tax due, the effective rate as a percentage of the price, and a breakdown showing how much of the price falls in each band and the tax charged on it.
2026/27 rates and bands
England & Northern Ireland — SDLT (from 1 April 2025)
| Portion of price | Standard | First-time buyer | Additional property |
|---|---|---|---|
| Up to £125,000 | 0% | 0% | 5% |
| £125,001 – £250,000 | 2% | 0% | 7% |
| £250,001 – £300,000 | 5% | 0% | 10% |
| £300,001 – £500,000 | 5% | 5% | 10% |
| £500,001 – £925,000 | 5% | No relief* | 10% |
| £925,001 – £1,500,000 | 10% | No relief* | 15% |
| Above £1,500,000 | 12% | No relief* | 17% |
*First-time buyer relief is only available on purchases of £500,000 or less; above that, standard rates apply to the whole price. Additional properties pay 5 percentage points extra on every band (the higher rates for additional dwellings, applying to purchases of £40,000 or more).
Scotland — LBTT (Revenue Scotland)
| Portion of price | Standard | First-time buyer |
|---|---|---|
| Up to £145,000 (£175,000 for first-time buyers) | 0% | 0% |
| £145,001 – £250,000 | 2% | 2% above £175,000 |
| £250,001 – £325,000 | 5% | 5% |
| £325,001 – £750,000 | 10% | 10% |
| Above £750,000 | 12% | 12% |
First-time buyer relief simply raises the tax-free band to £175,000 — there is no upper price cap in Scotland. Additional properties pay the Additional Dwelling Supplement (ADS) of 8% of the full purchase price on top of the standard bands (for purchases of £40,000 or more).
Wales — LTT (Welsh Revenue Authority)
| Portion of price | Main rates | Higher rates (additional property) |
|---|---|---|
| Up to £180,000 | 0% | 5% |
| £180,001 – £225,000 | 0% | 8.5% |
| £225,001 – £250,000 | 6% | 8.5% |
| £250,001 – £400,000 | 6% | 10% |
| £400,001 – £750,000 | 7.5% | 12.5% |
| £750,001 – £1,500,000 | 10% | 15% |
| Above £1,500,000 | 12% | 17% |
Wales has no first-time buyer relief — the generous £225,000 tax-free band for main homes applies to everyone instead. Additional properties use the separate higher-rate schedule shown above (in place since 11 December 2024), which starts at 5% from the first pound.
Sources: GOV.UK — SDLT residential property rates, Revenue Scotland — LBTT, Welsh Government — LTT rates and bands.
Frequently asked questions
How much stamp duty will I pay on a £400,000 house?
It depends on the nation and buyer type. In England & NI a home mover pays £10,000 SDLT and a first-time buyer pays £5,000. In Scotland a home mover pays £13,350 LBTT (£2,100 at 2% on £105,000, £3,750 at 5% on £75,000, and £7,500 at 10% on £75,000), and in Wales a main-home buyer pays £10,500 LTT. Use the calculator above with your own price for an exact figure.
What is first-time buyer relief, and who qualifies?
In England & NI, first-time buyers pay no SDLT on the first £300,000 and 5% on the portion from £300,001 to £500,000. If the price is over £500,000 the relief is lost entirely and standard rates apply. You must never have owned a residential property anywhere in the world, and the home must be your only or main residence. In Scotland, relief raises the LBTT tax-free band from £145,000 to £175,000 with no price cap. Wales offers no first-time buyer relief.
How much extra do I pay for a second home or buy-to-let?
In England & NI, each SDLT band is 5 percentage points higher for additional dwellings — so a £400,000 second home costs £30,000 instead of £10,000. In Scotland you pay the standard LBTT bands plus the Additional Dwelling Supplement of 8% of the full price. In Wales, a separate higher-rate LTT schedule applies, starting at 5% from the first pound and rising to 17%.
Is stamp duty charged on the whole price or in bands?
In bands — often called a "slice" system. Each rate applies only to the part of the price within that band. On a £400,000 home in England, for example, the first £125,000 is taxed at 0%, the next £125,000 at 2%, and only the remaining £150,000 at 5%. There is no sudden jump in tax when you cross a threshold.
When do I pay stamp duty, and who collects it?
Your solicitor or conveyancer usually files the return and pays the tax for you as part of the purchase. In England & NI the SDLT return and payment are due within 14 days of completion. In Scotland (LBTT) and Wales (LTT) the deadline is 30 days from the effective date of the transaction.
Can I get a refund if I sell my old home after buying a new one?
Often, yes. In England & NI, if you paid the additional-property rates because you had not yet sold your previous main home, you can usually claim a refund of the surcharge if you sell that previous home within 3 years of the purchase. Similar rules apply to the Scottish ADS and the Welsh higher rates. Your conveyancer can advise on the exact deadlines for your situation.