Stamp Duty & Land Transaction Tax Calculator
Calculate stamp duty (SDLT) in England & Northern Ireland, Land and Buildings Transaction Tax (LBTT) in Scotland, and Land Transaction Tax (LTT) in Wales on residential purchases.
Estimates only – not tax advice. For planning purposes only; does not replace professional advice or official HMRC calculations. Full disclaimer
Guidance, not advice. This calculator runs the rules as published, it doesn't assess your circumstances. Your actual tax may be affected by factors it doesn't cover (allowances used elsewhere, reliefs, marriage allowance, scheme-specific adjustments). Always seek financial or tax advice from your accountant, or contact HMRC. Read our editorial scope →
Location
Property Details
Buyer Status
Never owned property before (relief up to £500k)
Second home or buy-to-let (+3% surcharge)
England & NI – SDLT
Tax Bands: England & NI, Scotland & Wales
SDLT – England & Northern Ireland
Standard Rates
| Portion of Property 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 Buyer Relief
| Portion of Property Price | Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 to £500,000 | 5% |
Available on properties up to £500,000. If price exceeds £500,000, standard rates apply.
Additional Property Surcharge
An extra 3% applies on top of standard rates for second homes, buy- properties, and other additional properties.
LTT – Wales
Standard Rates
| Portion of Property 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% |
No First-Time Buyer Relief
Wales does not offer first-time buyer relief. However, the higher nil-rate threshold of £225,000 provides some offset for lower-priced purchases.
Higher Rates for Additional Dwellings
An extra 4% applies on top of standard LTT rates for additional dwellings, including second homes and buy- properties.
LBTT – Scotland
Standard Rates
| Portion of Property 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 Buyer Relief
| Portion of Property 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% |
Available on first purchases. Nil rate band raised to £175,000 (from £145,000 standard). If price exceeds £175,000, standard rates apply from £145,001.
Additional Dwelling Supplement (ADS)
An extra 8% applies on the full purchase price (not sliced per band) for additional dwellings, including second homes and buy-to-let properties. Calculated on the entire price, not just the portion above threshold.
Administered by Revenue Scotland
LBTT is administered by Revenue Scotland, not HMRC. Returns and payments are made through Revenue Scotland's online portal.
First-Time Buyer Relief
If you've never owned a property before and are buying your main residence, you may qualify for first-time buyer relief. The rules differ across the UK:
- England & NI (SDLT): No stamp duty on the first £300,000, then 5% on the portion from £300,001 to £500,000. Maximum saving: up to £10,000. Not available above £500,000.
- Scotland (LBTT): Nil-rate band raised from £145,000 to £175,000 for first-time buyers. Standard rates apply above £175,000. Administered by Revenue Scotland.
- Wales (LTT): No first-time buyer relief, but offers a higher £225,000 nil-rate band.
- Eligibility: You must never have owned a property anywhere in the world (including inherited property).
Additional Property Surcharge
If you're buying an additional property (second home, buy-, or investment property), you'll pay a surcharge on top of the standard rates.
England & Northern Ireland
+3%
Added to each SDLT band when buying an additional property.
Scotland
+8% ADS
Additional Dwelling Supplement — calculated on thefull purchase price, not sliced per band.
Wales
+4%
Higher rates surcharge added to each LTT band.
Replacing your main residence? If you're buying a new main home but haven't yet sold your previous one, you pay the surcharge upfront. In England/NI and Wales, you can reclaim it if you sell the old property within 3 years. In Scotland, the ADS reclaim period is 18 months.
Frequently Asked Questions
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