Stamp duty calculator: how much tax will I pay on a home?
Work out the tax on buying a home anywhere in the UK: Stamp Duty Land Tax in England and Northern Ireland, Land and Buildings Transaction Tax in Scotland or Land Transaction Tax in Wales. Covers first-time buyers, second homes and buy-to-lets, and the non-UK resident surcharge. It's free, and nothing you type leaves your browser.
The price means what you pay for the property. Budgeting for the move? Add up your new household bills with the bills monthly cost calculator.
How the calculator works it out
- Pick where the property is. The tax depends on where the home is, not where you live: SDLT in England and Northern Ireland, LBTT in Scotland and LTT in Wales.
- Pick your situation. A home mover (or anyone not claiming a relief) pays the standard or main rates. A first-time buyer gets relief in England, Northern Ireland and Scotland if everyone buying has never owned a home anywhere. An additional property means you'll own more than one home after completion, such as a second home, a buy-to-let or a new home before your old one sells.
- Each slice of the price is taxed at its own rate, and the slices are added up. Scotland's ADS is the exception: it's a flat 8% of the whole price.
- Non-UK residents buying in England or Northern Ireland pay an extra 2% on every slice if they weren't in the UK for at least 183 days in the 12 months before buying.
The calculator shows the tax to the penny. It doesn't cover companies, rent on new leases, shared ownership, buying several homes at once, mixed-use property or contracts exchanged before a rate change. For those, use the official calculators from GOV.UK, Revenue Scotland or the Welsh Revenue Authority.
Current rates at a glance
Each rate only applies to the part of the price inside that band, like Income Tax. These are the residential rates in force on 24 October 2026.
England and Northern Ireland: Stamp Duty Land Tax
Standard rates (home movers and anyone not claiming relief)
| Part of the price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Over £1,500,000 | 12% |
First-time buyers (price £500,000 or less)
| Part of the price | Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 to £500,000 | 5% |
Over £500,000, first-time buyers pay the standard rates.
Additional properties (standard rates + 5%, from £40,000)
| Part of the price | Rate |
|---|---|
| Up to £125,000 | 5% |
| £125,001 to £250,000 | 7% |
| £250,001 to £925,000 | 10% |
| £925,001 to £1,500,000 | 15% |
| Over £1,500,000 | 17% |
Non-UK residents pay a further 2% on every band (from £40,000), on top of whichever table applies.
Scotland: Land and Buildings Transaction Tax
Residential rates
| 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% |
| Over £750,000 | 12% |
First-time buyers
| Part of the price | Rate |
|---|---|
| Up to £175,000 | 0% |
| £175,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
The relief raises the nil rate band to £175,000, a saving of up to £600.
Additional Dwelling Supplement (ADS): 8% of the whole price on top of LBTT, for additional homes bought for £40,000 or more.
Wales: Land Transaction Tax
Main residential rates
| Part of the price | Rate |
|---|---|
| Up to £225,000 | 0% |
| £225,001 to £400,000 | 6% |
| £400,001 to £750,000 | 7.5% |
| £750,001 to £1,500,000 | 10% |
| Over £1,500,000 | 12% |
Higher residential rates (additional properties, from £40,000)
| Part of the price | Rate |
|---|---|
| Up to £180,000 | 5% |
| £180,001 to £250,000 | 8.5% |
| £250,001 to £400,000 | 10% |
| £400,001 to £750,000 | 12.5% |
| £750,001 to £1,500,000 | 15% |
| Over £1,500,000 | 17% |
There's no first-time buyers' relief in Wales.
Who pays, and when it's due
- The buyer pays. It's a tax on buying land or property, worked out on the price you pay. Your solicitor or conveyancer usually sends the return and pays it on your behalf.
- England and Northern Ireland: send the SDLT return and pay within 14 days of completion.
- Scotland: send the LBTT return and pay within 30 days of the effective date (usually completion).
- Wales: send the LTT return and pay within 30 days of the day after completion.
- A return is usually needed even if there's nothing to pay. In general you don't need one for a freehold bought for less than £40,000.
Penalties and interest can apply if the return or payment is late. See GOV.UK: pay SDLT, Revenue Scotland and the Welsh Revenue Authority.
Getting the higher rates back when you sell your old home
If you buy your new main home before your old one has sold, you own two homes on completion day, so you normally pay the higher rates (or ADS in Scotland). You can claim the extra back once you sell your previous main home in time:
| Where | Sell your previous main home within | Claim by |
|---|---|---|
| England and Northern Ireland (SDLT) | 3 years of buying the new one | The later of 12 months after the sale, or 12 months after the filing date of the SDLT return for your new home (for sales on or after 29 October 2018) |
| Scotland (ADS) | 36 months of buying the new one | Amend your LBTT return within 12 months of its filing date, or after that make a repayment claim within 5 years of the return's due date |
| Wales (LTT) | 3 years of buying the new one | Amend your LTT return within 12 months of its filing date, or make a repayment claim within 4 years from the day after the filing date |
The refund is the difference between what you paid and what you'd have paid at the normal rates. In Scotland the whole ADS is repaid. Each nation has extra conditions (for example, you must live in the new home as your main residence), and longer periods can apply in exceptional situations. Check the GOV.UK refund guide, Revenue Scotland's ADS guide or the Welsh Revenue Authority's refund guide before you claim.
Worked examples (made-up figures)
First-time buyers in England, £320,000. They pay 0% on the first £300,000 and 5% on the remaining £20,000, so SDLT is £1,000. At the standard rates it would have been £6,000, so the relief saves them £5,000.
Moving home in Scotland, £280,000. 0% on the first £145,000, 2% on the next £105,000 (£2,100) and 5% on the last £30,000 (£1,500), so LBTT is £3,600.
Buying a second home to let out in Wales, £200,000. At the higher rates that's 5% on the first £180,000 (£9,000) and 8.5% on the last £20,000 (£1,700), so LTT is £10,700. At the main rates it would be £0.
These are made-up figures to show how the sums work, not real buyers.
Frequently asked questions
Who pays stamp duty, the buyer or the seller?
The buyer. Stamp Duty Land Tax in England and Northern Ireland, Land and Buildings Transaction Tax in Scotland and Land Transaction Tax in Wales are all paid by the person buying the property. Your solicitor or conveyancer usually sends the return and pays the tax for you, and adds it to their bill.
When do I have to pay it?
In England and Northern Ireland, the SDLT return and payment are due within 14 days of completion. In Scotland, the LBTT return and payment are due within 30 days of the effective date, which is usually completion. In Wales, the LTT return and payment are due within 30 days of the day after completion. You usually still need to send a return even if there's no tax to pay.
Do first-time buyers pay stamp duty?
In England and Northern Ireland, first-time buyers pay no SDLT up to £300,000 and 5% on the part from £300,001 to £500,000. If the price is over £500,000 you can't claim the relief and pay the standard rates. In Scotland, first-time buyer relief raises the LBTT nil rate band from £145,000 to £175,000, which saves up to £600. There's no first-time buyers' relief in Wales, but the main LTT rates start at £225,000.
I'm buying before I've sold my old home. Do I pay the higher rates?
Usually yes, because on the day you complete you own two homes. You can then claim the extra back if you sell your previous main home in time. In England and Northern Ireland that's within 3 years, and HMRC must get your claim by the later of 12 months after the sale or 12 months after the filing date of the return for your new home. In Scotland you must sell within 36 months, and in Wales within 3 years.
Is stamp duty the same in Scotland and Wales?
No. Scotland has Land and Buildings Transaction Tax, run by Revenue Scotland, and Wales has Land Transaction Tax, run by the Welsh Revenue Authority. Each has its own bands, its own rules for additional homes and its own deadlines. Stamp Duty Land Tax only applies in England and Northern Ireland.
What is the 2% surcharge for non-UK residents?
If you buy a home in England or Northern Ireland for £40,000 or more and you weren't in the UK for at least 183 days in the 12 months before you buy, you usually pay 2% on top of the other rates. It adds to first-time buyer and additional property rates too. You may be able to claim it back if you spend enough time in the UK in the 12 months after you buy. Scotland and Wales don't have this surcharge.
Do I pay the higher rates on a cheap property?
Not under £40,000. The SDLT higher rates, the 2% non-resident surcharge, Scotland's Additional Dwelling Supplement and the Welsh higher rates only apply when you pay £40,000 or more. In England and Northern Ireland you also don't need to send a return for a freehold under £40,000.
What doesn't this calculator cover?
It's for people buying a whole residential property for a price. It doesn't cover companies, which have their own rules, the tax on rent for new leases, shared ownership, buying several homes at once, mixed-use or non-residential property, or contracts exchanged before a rate change. For those, use the official calculators or ask your solicitor or conveyancer.
More household and property tools
Turn every bill into one monthly figure with the bills monthly cost calculator, plan the first year in a new home with the household bills budget guide, or, if you're buying to let, see the tax on your rent with the rental income tax calculator. Browse every tool on the Household page.
Sources
GOV.UK: Stamp Duty Land Tax, GOV.UK: SDLT higher rates for additional properties, GOV.UK: SDLT rates for non-UK residents, GOV.UK: refund of the SDLT higher rates, GOV.UK: pay Stamp Duty Land Tax, Revenue Scotland: LBTT on residential property, Revenue Scotland: first-time buyer relief, Revenue Scotland: Additional Dwelling Supplement, Revenue Scotland: ADS returns and repayments, Welsh Revenue Authority: LTT rates and bands, Welsh Revenue Authority: LTT overview, Welsh Revenue Authority: higher rates of LTT, Welsh Revenue Authority: higher rates technical guidance, Welsh Revenue Authority: claim a refund of the higher rates. All checked on 24 October 2026. General guidance only, not tax or legal advice. Your solicitor or conveyancer will confirm the tax on your purchase.