Stamp Duty Calculator UK 2026
Estimate residential SDLT (England & NI), LBTT (Scotland), or LTT (Wales). First-time buyer relief, additional property rates, and the England & NI non-UK resident surcharge.
By Sammy S. · Founder · AuthorUpdated for 2026
Calculate UK stamp duty / land tax
Choose nation and buyer type, enter the purchase price — band-by-band results update instantly.
Your inputs
Nation, buyer type, and price (GBP)
Total SDLT due
SDLT£4,750
Effective 1.61% of £295,000
| Slice | Rate | Tax |
|---|---|---|
| £0–£125,000 | 0% | £0 |
| £125,000–£250,000 | 2% | £2,500 |
| £250,000–£295,000 | 5% | £2,250 |
Rank SDLT vs LBTT vs LTT — or model any price in the calculator.
Stamp duty / land tax is calculated on the residential purchase price using marginal bands for the nation you select. England & Northern Ireland use SDLT (HMRC), Scotland uses LBTT plus ADS when applicable (Revenue Scotland), and Wales uses LTT (Welsh Revenue Authority). Figures below come from the same engine as the live calculator — matched to published official worked examples.
Worked example — England & NI standard
England & NI · Only / main home (standard rates) · £295,000
| Nation | England & NI |
| Buyer type | Only / main home (standard rates) |
| Purchase price | £295,000 |
| Band tax | £4,750 |
| Total SDLT | £4,750 |
| Effective rate | 1.61% |
£295,000 → £4,750 SDLT (effective 1.61%)
First-time buyer (England & NI)
£295,000 → £0 SDLT (effective 0%)
Scotland LBTT
£295,000 → £4,350 LBTT (effective 1.47%)
Formulas
- Marginal band tax: For each band: tax += (portion of price in band) × (band rate % ÷ 100)
- Scotland ADS (additional dwelling): ADS = Price × (8 ÷ 100) — added on top of LBTT when consideration ≥ £40,000
- England & NI non-UK resident surcharge: +2 percentage points on every band ≡ Price × (2 ÷ 100) when consideration ≥ £40,000
- Total due: Total = band tax + ADS (if any) + non-resident surcharge (if any)
- Rounding: GBP amounts rounded to the nearest penny (2 decimal places)
Calculation steps
- Choose the nationEngland & NI (SDLT) · Scotland (LBTT) · Wales (LTT)
Each nation publishes its own residential bands. Crossing a border means a different schedule — not a shared UK rate.
- Choose the buyer typeStandard / first-time buyer / additional property
First-time buyer relief differs by nation. Additional dwellings use higher rates (England/Wales) or LBTT + ADS (Scotland).
- Apply marginal bandsTax each slice of the price at that band’s rate
Only the portion of the price that falls in a band is taxed at that band’s percentage — the same idea as income-tax brackets.
- Add ADS or non-resident surcharge when relevantScotland ADS · England/NI +2% non-UK resident
ADS is a flat percentage of the whole price. The non-UK resident surcharge is also a flat percentage on top of SDLT.
- Round to penceround(value, 2)
Matches typical conveyancing / online calculator rounding to the nearest penny.
Official sources
- Stamp Duty Land Tax residential rates (gov.uk / HMRC)
- Higher rates of SDLT — additional properties (gov.uk)
- SDLT rates for non-UK residents (gov.uk)
- LBTT residential rates & examples (Revenue Scotland)
- Additional Dwelling Supplement (Revenue Scotland)
- Land Transaction Tax rates and bands (GOV.WALES)
- Higher rates of LTT overview (GOV.WALES)
Key takeaways — UK stamp duty
- England & NI SDLT (from 1 Apr 2025): 0% to £125,000, then 2% / 5% / 10% / 12%. Official example: £295,000 → £4,750.
- First-time buyer relief (England & NI) applies only up to £500,000. Example: £500,000 FTB → £10,000.
- Scotland LBTT: 0% to £145,000; ADS is 8% of the price for additional dwellings. Example: £235,000 → £1,800.
- Wales LTT main rates: 0% to £225,000. Example: £280,000 → £3,300.
- Always confirm relief eligibility and filing deadlines with your conveyancer — this tool is for modelling only.
SDLT, LBTT, and LTT at a glance
Same engine as the live calculator. HMRC example: £295,000 → £4,750 SDLT (effective 1.61%)
Marginal bands from 1 April 2025 · FTB relief to £500k · +2% non-UK resident
£295,000 standard → £4,750 (HMRC example)
LBTT bands · ADS 8% of price when additional dwelling
£235,000 standard → £1,800 LBTT
Main residential bands · higher rates for additional dwellings
£280,000 main → £3,300 LTT
What is stamp duty in the UK?
“Stamp duty” is the everyday name for residential property purchase taxes. England and Northern Ireland charge Stamp Duty Land Tax (SDLT). Scotland charges Land and Buildings Transaction Tax (LBTT), and Wales charges Land Transaction Tax (LTT). Rates and reliefs are set separately — there is no single UK-wide stamp duty percentage.
Tax is usually due when you buy a freehold or pay a lease premium. Your solicitor or conveyancer typically files the return and pays on completion. This calculator estimates residential tax from the published marginal bands.
England & Northern Ireland (SDLT)
From 1 April 2025, standard residential SDLT is 0% up to £125,000, then 2%, 5%, 10%, and 12% on higher slices. Official HMRC example: £295,000 → £4,750.
First-time buyers can get relief on properties up to £500,000 (0% to £300,000, then 5% to the cap). Above £500,000, standard rates apply with no relief. Example: £500,000 FTB → £10,000.
Additional dwellings use higher rates (5%/7%/10%/15%/17% on the same thresholds). Example: £300,000 additional → £20,000. Non-UK residents usually pay an extra 2% of the price on top.
Scotland (LBTT + ADS)
LBTT residential rates start with 0% to £145,000, then 2%, 5%, 10%, and 12%. Revenue Scotland example: £235,000 → £1,800.
First-time buyer relief raises the nil-rate band to £175,000. Additional Dwelling Supplement (ADS) is currently 8% of the whole price (from 5 December 2024) when the higher rates apply — it is added on top of LBTT, not substituted for the bands.
Wales (LTT)
Main residential LTT is 0% to £225,000, then 6%, 7.5%, 10%, and 12%. Example: £280,000 → £3,300.
Higher rates for additional dwellings use a separate schedule (from 11 December 2024). Wales does not publish a separate first-time buyer LTT schedule on the rates page — this tool applies main residential rates when first-time buyer is selected for Wales.
England & NI — SDLT residential rates
Standard rates from 1 April 2025 (gov.uk). Higher rates for additional dwellings.
| Standard band | Rate |
|---|---|
| £0 to £125,000 | 0% |
| £125,000 to £250,000 | 2% |
| £250,000 to £925,000 | 5% |
| £925,000 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
| Additional dwelling | Rate |
|---|---|
| £0 to £125,000 | 5% |
| £125,000 to £250,000 | 7% |
| £250,000 to £925,000 | 10% |
| £925,000 to £1,500,000 | 15% |
| Above £1,500,000 | 17% |
Scotland LBTT & Wales LTT
| Scotland LBTT | Rate |
|---|---|
| £0 to £145,000 | 0% |
| £145,000 to £250,000 | 2% |
| £250,000 to £325,000 | 5% |
| £325,000 to £750,000 | 10% |
| Above £750,000 | 12% |
| Wales LTT (main) | Rate |
|---|---|
| £0 to £225,000 | 0% |
| £225,000 to £400,000 | 6% |
| £400,000 to £750,000 | 7.5% |
| £750,000 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
Price ladder — standard rates by nation
Same purchase price, three tax systems. Figures from the calculator engine.
Common mistakes
Who this helps
Buyer checklist
- Confirm which nation the property is in — England/NI, Scotland, or Wales.
- Decide whether this is your only/main home, a first-time purchase, or an additional dwelling.
- Check first-time buyer eligibility (and the England £500k price cap) before relying on relief.
- For Scotland additional properties, budget for ADS on top of LBTT (£40,000+).
- For England & NI non-UK residents, include the +2 percentage-point surcharge when modelling (£40,000+).
- Ask your conveyancer about filing deadlines and whether any reliefs (MDR, etc.) apply.
Stamp duty by purchase price
Related UK tax tools
- VAT Calculator UK — add or remove 20% VAT
- UK Tax Calculator — income tax and National Insurance
- Net to Gross UK — reverse-engineer gross from take-home
UK stamp duty calculator FAQ
Related calculators
SDLT vs LBTT vs LTT
NSW, VIC, QLD & FHB
Band D by English council
Add or remove VAT
NRB, RNRB & 40%
Income tax + NI
Take-home → gross salary
How much can you borrow