UK Stamp Duty Calculator (2026)
Calculate UK property tax for England (SDLT), Scotland (LBTT) and Wales (LTT) with first-time buyer relief and additional-property surcharge built in.
Written by Rahman · Last reviewed
Quick answer
Stamp duty is charged in bands: tax = Σ (amount within each band × that band’s rate), plus any surcharge for additional properties or non-resident buyers. England and Northern Ireland use SDLT, Scotland uses LBTT and Wales uses LTT, each with its own thresholds — so an identical purchase price produces different bills across the UK.
- Property price£300,000.00 (98.4%)
- Main tax£5,000.00 (1.6%)
- Total outlay£305,000.00
Results are estimates for general guidance and are not financial, tax or legal advice. Except where a calculator names a currency, figures carry no currency of their own — put in pounds and you get pounds back, put in rupees and you get rupees. Figures depend on the assumptions you enter and on rates that change over time — check current rates and speak to a qualified adviser before acting on them.
About the UK Stamp Duty Calculator (2026)
Stamp duty (officially Stamp Duty Land Tax in England and Northern Ireland, Land and Buildings Transaction Tax in Scotland, and Land Transaction Tax in Wales) is a tax buyers pay on property purchases above certain thresholds. The exact rates and bands differ for each UK nation, and additional surcharges apply when you're buying a second home or buy-to-let property.
This calculator covers all three UK regimes — SDLT (England + NI), LBTT (Scotland) and LTT (Wales) — using rate tables current for the 2026/27 tax year. It handles standard buyers, first-time buyer relief (available in England and Scotland, not Wales), and the higher rates for additional dwellings.
tax = Σ (band_amount × band_rate%) + surcharge
Stamp duty is calculated band by band, not as a single rate on the whole price. Only the portion of the price falling within each band is taxed at that band's rate.
On a £400,000 first-time buyer purchase in England: the first £300,000 is taxed at 0% (= £0), and the remaining £100,000 (£300k–£400k) is taxed at 5% (= £5,000). Total SDLT = £5,000. A standard buyer of the same property would pay 0% on £125k, 2% on the next £125k (£2,500), and 5% on the remaining £150k (£7,500) — a total of £10,000. The first-time buyer relief saves £5,000.
First-time buyer relief ends at a cliff edge
Most of the UK property tax system works in bands, so paying slightly more for a property increases the tax slightly. First-time buyer relief in England is the exception, and it is worth understanding before negotiating near the limit.
The relief applies only when the purchase price is £500,000 or less. At exactly £500,000 a first-time buyer pays £10,000. At £500,001 the relief is withdrawn in full and standard rates apply to the whole price, producing £15,000. One extra pound of purchase price costs £5,000 in tax.
- Buying at £500,000 rather than £505,000 can leave a buyer better off overall once the tax difference is counted.
- The relief requires every purchaser to be a first-time buyer. One party having owned before removes it for the whole transaction.
- Scotland and Wales operate their own systems — LBTT and LTT — with different bands and different relief rules, so an England-based figure will not transfer.
The additional-property surcharge applies to the whole price
Buying a second home or a buy-to-let costs more everywhere, but England and Scotland charge it differently from Wales. In England and Scotland, the extra is a flat percentage added on top of the standard band-by-band tax, charged on the entire purchase price from the first pound. Wales instead runs a wholly separate table of higher band rates — there is no main-tax-plus-surcharge split to point to, because the higher rates already tax the whole price.
On a £400,000 purchase in England the standard charge is £10,000. The 5% additional-property surcharge adds £20,000 on top, taking the total to £30,000 — the surcharge alone being double the main tax.
- Rates differ by nation: England adds a flat 5%, Scotland's ADS adds a flat 8%, and Wales uses its own higher-rate bands of 5% up to £180k, rising in steps to 17% above £1.5m.
- The surcharge can apply to a main-home purchase completed before the previous home is sold, though a refund is normally available if the old property sells within the qualifying window.
- Rates and thresholds are set by each government and change at fiscal events. England's nil-rate band reverted to £125,000 in April 2025, and Scotland's and Wales's higher rates were both last revised in December 2024 — all verified unchanged for the 2026/27 tax year. This calculator is refreshed whenever a Budget changes them.
How tax varies by region and buyer type (£500,000 property)
| Region | Standard | First-time buyer | Additional property |
|---|---|---|---|
| England (SDLT) | £15,000 | £10,000 | £40,000 |
| Scotland (LBTT) | £23,350 | £22,750 | £63,350 |
| Wales (LTT) | £18,000 | £18,000 | £42,450 |
Scotland and Wales tax £500k properties considerably more heavily than England. Wales has no first-time buyer relief, so its standard and first-time-buyer columns match; its additional-property figure comes from a separate higher-rate band table rather than a flat surcharge.
Frequently Asked Questions
When do I pay stamp duty?
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Stamp duty must be paid within 14 days of completion in England and NI, 30 days in Scotland and Wales. Your solicitor usually files the return and pays from completion funds on your behalf.
Do I get first-time buyer relief?
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In England you qualify if every buyer is a first-time buyer and the property price is £500,000 or less. Scotland has similar rules but no price cap. Wales does not offer first-time buyer relief on LTT.
What counts as an additional property?
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Any residential property you own (in the UK or abroad) other than your main home — including buy-to-let, holiday homes, and properties owned jointly. England adds a flat 5% surcharge and Scotland’s ADS adds a flat 8%; Wales instead uses its own higher-rate band table (5%–17% depending on price) rather than a flat addition.
Can I avoid stamp duty by transferring to my spouse?
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Transfers between spouses or civil partners are normally exempt, but HMRC and Revenue Scotland watch for tax avoidance schemes. Talk to a tax adviser before any structured transfer.
Does this include leasehold or commercial property?
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No — this calculator covers residential freehold and standard leasehold purchases at the rates for the main home / first dwelling. Commercial property and high-value leases use a different rate table.
Sources
- GOV.UK — Stamp Duty Land Tax residential rates — Official England/NI SDLT bands, first-time buyer relief and additional-property surcharge.
- Revenue Scotland — LBTT residential property rates — Official Scottish LBTT standard bands and first-time buyer relief threshold.