Stamp Duty on £400,000 (UK 2026)
This page answers: how much UK stamp duty / land tax is due on a £400,000 residential purchase. England & NI (standard SDLT): £10,000. England & NI first-time buyer: £5,000 (relief applied). England & NI additional property: £30,000. Scotland (LBTT standard): £13,350. Wales (LTT main): £10,500. Use the calculator below to switch nation, buyer type, or add the non-UK resident surcharge.
By Sammy S. · Founder · AuthorUpdated for 2026
Calculate from £400,000
Pre-filled with £400,000. Switch nation or buyer type to compare scenarios.
Your inputs
Nation, buyer type, and price (GBP)
Total SDLT due
SDLT£10,000
Effective 2.5% of £400,000
| Slice | Rate | Tax |
|---|---|---|
| £0–£125,000 | 0% | £0 |
| £125,000–£250,000 | 2% | £2,500 |
| £250,000–£400,000 | 5% | £7,500 |
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) · £400,000
| Nation | England & NI |
| Buyer type | Only / main home (standard rates) |
| Purchase price | £400,000 |
| Band tax | £10,000 |
| Total SDLT | £10,000 |
| Effective rate | 2.5% |
£400,000 → £10,000 SDLT (effective 2.5%)
First-time buyer (England & NI)
£400,000 → £5,000 SDLT (effective 1.25%)
Scotland LBTT
£400,000 → £13,350 LBTT (effective 3.34%)
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 — £400,000
- £400,000 England & NI standard SDLT → £10,000 (effective 2.5%).
- £400,000 England & NI first-time buyer → £5,000.
- £400,000 England & NI additional → £30,000.
- £400,000 Scotland LBTT → £13,350; Wales LTT → £10,500.
- Confirm relief eligibility and higher-rate rules with your conveyancer before exchanging.
Tax due on £400,000
Effective 2.5%
Relief applied
Higher rates
Standard residential
Main residential
England & NI band breakdown (standard)
| Slice | Rate | Taxable | Tax |
|---|---|---|---|
| £0 to £125,000 | 0% | £125,000 | £0 |
| £125,000 to £250,000 | 2% | £125,000 | £2,500 |
| £250,000 to £400,000 | 5% | £150,000 | £7,500 |
England & NI SDLT on £400,000
At standard rates the engine estimates £10,000 SDLT on £400,000 (effective 2.5%).
First-time buyer modelling returns £5,000. Additional-property higher rates return £30,000.
Toggle non-UK resident in the calculator to add the +2% surcharge on top of residential SDLT.
Scotland and Wales on £400,000
Scotland LBTT (standard): £13,350. If ADS applies, add 8% of £400,000 on top of LBTT.
Wales LTT (main residential): £10,500. Additional dwellings use the higher LTT schedule.
Checklist for £400,000
- Budget at least £10,000 for England & NI standard rates on £400,000.
- Check first-time buyer eligibility if you plan to claim relief.
- If buying an additional home, use the higher-rate / ADS figures instead.
- Confirm nation-specific filing with your conveyancer.
Other purchase prices
Stamp duty on £400,000 — FAQ
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