Stamp Duty Calculator (SDLT, LBTT & LTT)
The tax on buying a home anywhere in the UK: 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, at the current official rates. Pick where the property is, enter the price and choose home mover, first-time buyer or additional property to see the tax, each band it falls in and your effective rate. Results update instantly. No sign-up.
Residential property bought by individuals. Freehold, or the premium of an existing lease. The non-UK resident surcharge applies only in England and Northern Ireland.
- Property price£0
- SDLT for your case£0
- Effective rate0%
- Home mover / only home£0
- First-time buyer£0
- Additional property£0
Your SDLT, band by band
Each slice of the price is taxed at its own rate; the total is the sum of the slices.
| Portion of the price | Rate | Amount in this band | Tax |
|---|
Quick answer
Buying a £295,000 home in England or Northern Ireland: £4,750 SDLT at the standard rates, £0 for a first-time buyer and £19,500 if it is an additional property. Rates from GOV.UK, checked 18 October 2026. Rules can change and depend on your circumstances.
SDLT at common prices
Same rates as the calculator. "n/a" means first-time buyer relief can't be claimed (price over £500,000).
| Price | Home mover | First-time buyer | Additional property |
|---|
Residential SDLT rates (England and Northern Ireland)
GOV.UK: “You pay SDLT at these rates if, after buying the property, it is the only residential property you own. You usually pay 5% on top of these rates if you own another residential property.”
| Property or lease premium or transfer value | SDLT rate | Higher rates (additional property) |
|---|---|---|
| Up to £125,000 | Zero | 5% |
| The next £125,000 (£125,001 to £250,000) | 2% | 7% |
| The next £675,000 (£250,001 to £925,000) | 5% | 10% |
| The next £575,000 (£925,001 to £1.5 million) | 10% | 15% |
| The remaining amount (above £1.5 million) | 12% | 17% |
First-time buyer relief
GOV.UK: you can claim relief if the property you buy is your first home and you and anyone else you're buying with are first-time buyers. You'll pay:
- no SDLT up to £300,000
- 5% on the portion from £300,001 to £500,000
“If the price is over £500,000, you cannot claim the relief. Follow the rules for people who've bought a home before.” There is no taper: at £500,001 the whole price goes back to the standard rates, so SDLT jumps from £10,000 to £15,000.05.
Higher rates for additional properties
You'll usually pay 5% on top of the normal rates if buying a new residential property means you'll own more than one. HMRC's guidance adds that the higher rates apply when you buy a residential property for £40,000 or more, and property worth less than £40,000 is not counted. The rules apply to anyone you're married to or buying with, not just you, and to property owned anywhere in the world.
Replacing your main home: you will not pay the extra 5% if the property you're buying replaces your main residence and the previous one was sold within 36 months of completing your new purchase. If you have not sold your main residence on the day you complete, you pay the higher rates, and you may be able to get a refund later.
The GOV.UK examples, reproduced
- £295,000 home: “0% on the first £125,000 = £0; 2% on the second £125,000 = £2,500; 5% on the final £45,000 = £2,250; total SDLT = £4,750.” The calculator's default inputs give exactly this.
- First-time buyer, £500,000: “0% on the first £300,000 = £0; 5% on the remaining £200,000 = £10,000; total SDLT = £10,000.”
- Additional property, £300,000: “5% on the first £125,000 = £6,250; 7% above £125,000 and up to £250,000 = £8,750; 10% on the final £50,000 = £5,000; Total SDLT = £20,000.”
All of these, and the Scottish, Welsh and non-resident examples below, are checked by an automated test that runs before every update.
Non-UK resident surcharge (England and Northern Ireland)
HMRC: if you're not present in the UK for at least 183 days during the 12 months before your purchase, you're not UK resident for SDLT, whatever your nationality. On a residential purchase of £40,000 or more, “the 2% surcharge applies on top of all other residential rates of Stamp Duty Land Tax, including zero rates” and the first-time buyer and additional property rates. If any buyer is non-UK resident, all buyers are treated as non-UK resident (married couples and civil partners buying together are treated as UK resident if one of them is). It does not apply in Scotland or Wales.
HMRC's example: Fifi buys a £700,000 home, too expensive for first-time buyer relief, having spent 77 days in the UK: 2% up to £125,000 = £2,500; 4% of £125,001 to £250,000 = £5,000; 7% of £250,001 to £700,000 = £31,500; total £39,000. Individual buyers can claim the 2% back if they're in the UK for at least 183 days in a continuous 365-day period within the 2 years from 364 days before to 365 days after the purchase.
Scotland: Land and Buildings Transaction Tax (LBTT)
Revenue Scotland: LBTT replaced SDLT in Scotland from 1 April 2015. Residential rates and bands since 1 April 2021:
| Purchase price | LBTT 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 buyer relief raises the nil-rate band to £175,000, “potentially relieving up to £600 in tax”. Every buyer must never have owned a home anywhere in the world and must intend to live there, and it can't be claimed if the ADS applies. Revenue Scotland's guidance sets no maximum price.
- Additional Dwelling Supplement (ADS): 8% of the whole purchase price (from 5 December 2024), on top of LBTT, if you'll own more than one home at the end of the day and aren't replacing your main residence. It doesn't apply if the price is under £40,000. If you sell your previous main home within 36 months, you can usually claim the ADS back.
- Revenue Scotland's examples: £135,000 → nil; £235,000 → 2% on £90,000 = £1,800; £875,000 → £2,100 + £3,750 + £42,500 + £15,000 = £63,350. First-time buyers: £175,000 → £0; £250,000 → £2,100 less £600 relief = £1,500.
Wales: Land Transaction Tax (LTT)
The Welsh Revenue Authority's rates, set by Welsh Ministers. Main residential rates (effective date on or after 10 October 2022) and higher residential rates (on or after 11 December 2024) for when you'll own more than one property:
| Portion of the price | Main rate |
|---|---|
| Up to and including £225,000 | 0% |
| Over £225,000 up to £400,000 | 6% |
| Over £400,000 up to £750,000 | 7.5% |
| Over £750,000 up to £1,500,000 | 10% |
| Over £1,500,000 | 12% |
| Portion of the price | Higher rate |
|---|---|
| Up to and including £180,000 | 5% |
| Over £180,000 up to £250,000 | 8.5% |
| Over £250,000 up to £400,000 | 10% |
| Over £400,000 up to £750,000 | 12.5% |
| Over £750,000 up to £1,500,000 | 15% |
| Over £1,500,000 | 17% |
- The higher rates usually apply when you buy a residential property worth £40,000 or more and already own one or more other properties. They usually don't apply if you've sold your last main home before (or on the day) you buy the new one; if you sell it within 3 years, you can usually apply for a refund.
- There's no first-time buyers' relief in Wales (Welsh Revenue Authority, Land Transaction Tax overview), so a first-time buyer pays the main rates.
- The WRA's examples: a £280,000 house: 0% on the first £225,000 and 6% on the final £55,000 = £3,300. A second home for £260,000: 5% on £180,000 (£9,000) + 8.5% on £70,000 (£5,950) + 10% on £10,000 (£1,000) = £15,950.
What this calculator does not cover
- New leases. On a new residential lease you may also pay tax on the rent's net present value (in England and NI, 1% over £125,000). Not included.
- Companies, trusts, shared ownership, 6 or more properties, linked purchases and mixed-use or non-residential property have their own rules.
- Contracts exchanged before a rate change can keep the older rates (for example the 6% ADS or the earlier Welsh higher rates). The calculator uses the current rates.
- Paying it. Send an SDLT return to HMRC and pay within 14 days of completion; your solicitor or conveyancer usually does this for you. In Scotland the return goes to Revenue Scotland and in Wales to the Welsh Revenue Authority.
The formula
- SDLT standard: 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5 million, 12% above
- SDLT first-time buyer (price £500,000 or less): 0% to £300,000, 5% to £500,000
- SDLT additional property (£40,000 or more): each standard rate + 5%; non-UK resident (£40,000 or more): every rate + 2%
- LBTT: 0% to £145,000 (£175,000 for first-time buyers), 2% to £250,000, 5% to £325,000, 10% to £750,000, 12% above; ADS 8% of the whole price
- LTT: main rates 0% to £225,000, 6%, 7.5%, 10%, 12%; higher rates 5%, 8.5%, 10%, 12.5%, 15%, 17%
See the formula with your own numbers
These update live from the calculator inputs above.
Frequently asked questions
How much is stamp duty on a £295,000 house?
At the standard residential rates in England and Northern Ireland: 0% on the first £125,000, 2% on the next £125,000 (£2,500) and 5% on the final £45,000 (£2,250), so £4,750 in total. This is GOV.UK's own example.
Do first-time buyers pay stamp duty?
GOV.UK: first-time buyers pay no SDLT up to £300,000 and 5% on the portion from £300,001 to £500,000. If the price is over £500,000 you cannot claim the relief and the normal rates apply. You are eligible if you and anyone else you are buying with are first-time buyers.
How much stamp duty on a second home or buy-to-let?
You usually pay 5% on top of the normal rates if buying the property means you will own more than one residential property: 5% up to £125,000, 7% to £250,000, 10% to £925,000, 15% to £1.5 million and 17% above. GOV.UK's example: a £300,000 additional property costs £20,000. The higher rates apply to purchases of £40,000 or more.
Do I pay the higher rates if I haven't sold my old home yet?
If you have not sold your main residence on the day you complete your new purchase, you pay the higher rates because you own 2 properties. You will not pay the extra 5% if the new property replaces your main residence and the previous one was sold within 36 months of completing; GOV.UK explains how to check for a refund.
Does this work for Scotland or Wales?
Yes. Pick where the property is. SDLT applies in England and Northern Ireland; in Scotland you pay Land and Buildings Transaction Tax (LBTT) to Revenue Scotland and in Wales Land Transaction Tax (LTT) to the Welsh Revenue Authority, each with its own rates.
How much LBTT will I pay in Scotland?
Revenue Scotland's residential rates: 0% up to £145,000, 2% from £145,001 to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. A £235,000 home costs £1,800. First-time buyers pay nothing up to £175,000, saving up to £600. If you will own more than one home, the 8% Additional Dwelling Supplement is added on the whole price (£40,000 or more).
How much LTT will I pay in Wales?
The Welsh Revenue Authority's main residential rates: 0% up to £225,000, 6% to £400,000, 7.5% to £750,000, 10% to £1.5 million and 12% above, so a £280,000 house costs £3,300. Higher rates for additional properties start at 5% and go up to 17%: a £260,000 second home costs £15,950.
Do non-UK residents pay more stamp duty?
In England and Northern Ireland, yes: if you were not in the UK for at least 183 days in the 12 months before buying, a 2% surcharge is added on top of all other residential rates, including the zero and first-time buyer rates, on purchases of £40,000 or more. HMRC's example: a £700,000 home costs £39,000. The surcharge does not apply in Scotland or Wales.
Method & sources
- Calculation: the price is split into the official bands for the nation you pick and each slice is taxed at its rate. SDLT first-time buyer rates are used only when the price is £500,000 or less; the SDLT and LTT higher rates, the ADS and the non-resident surcharge only when the price is £40,000 or more. The non-resident surcharge adds 2% to every SDLT rate. The ADS is 8% of the whole price, added to LBTT.
- Standard rates, first-time buyer relief, 5% surcharge, replacing a main residence, non-resident surcharge and the £295,000 and £500,000 examples: GOV.UK — gov.uk/stamp-duty-land-tax/residential-property-rates.
- Higher rates from 1 April 2025, the £40,000 rule and the £300,000 example: HMRC — gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property.
- England and Northern Ireland only; Scotland LBTT and Wales LTT; paying within 14 days: GOV.UK — gov.uk/stamp-duty-land-tax.
- Non-UK resident surcharge, the £40,000 rule and the £700,000 example: HMRC — gov.uk/guidance/rates-of-stamp-duty-land-tax-for-non-uk-residents.
- LBTT residential rates and the £135,000, £235,000 and £875,000 examples: Revenue Scotland — revenue.scot/taxes/land-buildings-transaction-tax/residential-property. First-time buyer relief and its examples: LBTT3048. ADS 8%, the £40,000 rule and 36-month repayment: revenue.scot — Additional Dwelling Supplement.
- LTT main and higher residential rates and the £280,000 and £260,000 examples: Welsh Revenue Authority — gov.wales/land-transaction-tax-rates-and-bands. No first-time buyers' relief in Wales: gov.wales/land-transaction-tax-overview. When the higher rates apply, £40,000, refunds within 3 years: gov.wales/higher-rates-land-transaction-tax-overview.
- All sources checked 18 October 2026. Verification: automated tests, run before every update, including the GOV.UK, HMRC, Revenue Scotland and Welsh Revenue Authority examples.
- Reviewed: .
Educational estimate only, not personal financial, legal or tax advice. Rules can change and depend on your circumstances; your conveyancer files the return. Check with the official calculator from HMRC, Revenue Scotland or the Welsh Revenue Authority before you rely on a figure.
Stamp duty on common prices
SDLT for a home mover in England or Northern Ireland. Each page also shows first-time buyers, additional homes, Scotland (LBTT) and Wales (LTT).
Run your own numbers
Enter the price and your situation to see your Stamp Duty Land Tax band by band.
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