Calculate SDLT, LTT or LBTT for any UK property purchase.
England, Northern Ireland, Wales and Scotland — including first-time buyer relief, additional-property surcharges and shared ownership.
Tell us about the purchase
We'll calculate the tax due, including any reliefs or surcharges.
Where is the property?
Standard purchase or shared ownership?
About the buyer
England — SDLT reference
Current rates as of May 2026.
SDLT bands: 0% to £125k · 2% to £250k · 5% to £925k · 10% to £1.5m · 12% above.
First-time buyer relief: 0% to £300k · 5% £300k–£500k. Relief is lost above £500k.
Surcharges: +5% additional property · +2% non-UK resident.
Frequently Asked Questions
Common questions about stamp duty in the UK
1How much is stamp duty on a £300,000 house?
How much is stamp duty on a £300,000 house?
On a £300,000 property in England or Northern Ireland, SDLT is £5,000 for standard buyers (0% on first £125,000, then 2% on £125,001-£250,000 = £2,500, plus 5% on £250,001-£300,000 = £2,500). First-time buyers pay £0 (relief covers up to £300,000). For additional properties, add a 5% surcharge (£15,000), making £20,000 total.
2How much is stamp duty on a £500,000 house?
How much is stamp duty on a £500,000 house?
On a £500,000 property in England or NI, SDLT is £15,000 for standard buyers. First-time buyers pay £10,000 (0% on the first £300,000, 5% on the remaining £200,000). For second homes or buy-to-let, add a 5% surcharge (£25,000) for £40,000 total. In Wales the same purchase is £18,000 LTT (no first-time buyer relief).
3Do first-time buyers pay stamp duty?
Do first-time buyers pay stamp duty?
First-time buyers in England and Northern Ireland pay no SDLT on properties up to £300,000, then 5% on the portion between £300,001 and £500,000. Above £500,000 standard rates apply with no relief. In Scotland, the LBTT 0% band is extended to £175,000 for first-time buyers. Wales has no first-time buyer relief — standard LTT rates apply to all buyers.
4Is stamp duty different in Wales and Scotland?
Is stamp duty different in Wales and Scotland?
Yes. Wales has Land Transaction Tax (LTT) with a 0% band up to £225,000, then 6%, 7.5%, 10% and 12% above £1.5m. Wales does not offer first-time buyer relief. Scotland uses Land and Buildings Transaction Tax (LBTT): 0% up to £145,000 (£175,000 for first-time buyers), 2% to £250,000, 5% to £325,000, 10% to £750,000, and 12% above. Scotland's additional dwelling supplement (ADS) is 8%; Wales applies a separate higher-rates table that replaces the main bands.
5How much extra stamp duty on a second home?
How much extra stamp duty on a second home?
Second homes and buy-to-let purchases in England and NI carry a 5% SDLT surcharge on the full price, added to the standard rates. Scotland's ADS is 8%. Wales does not add a flat surcharge — it applies a separate higher-rates banded table (5%/8.5%/10%/12.5%/15%/17% by price band).
6How is stamp duty calculated on shared ownership?
How is stamp duty calculated on shared ownership?
Two options. Either elect to pay tax on the full market value up front (Market Value Election) — then no further tax is due on later staircasing — or pay as you go, with tax on the share premium plus 1% on the net present value of rent over the lease term above £125,000 (SDLT) / £225,000 (LTT). First-time buyer relief is generally only available via Market Value Election if the full market value is within the relief cap.
UK Stamp Duty Rates 2026
Quick reference across all four UK nations.
England & Northern Ireland (SDLT)
Stamp Duty Land Tax: 0% up to £125k · 2% £125k–£250k · 5% £250k–£925k · 10% £925k–£1.5m · 12% above. First-time buyer relief: 0% to £300k, 5% £300k–£500k, lost above £500k. Additional property: +5%. Non-UK resident: +2%.
Wales (LTT)
Land Transaction Tax replaces SDLT in Wales. Main rates: 0% to £225k · 6% to £400k · 7.5% to £750k · 10% to £1.5m · 12% above. No first-time buyer relief. Additional properties use a separate higher-rates banded table (5%–17%) — not a flat surcharge.
Scotland (LBTT)
Land and Buildings Transaction Tax: 0% to £145k (£175k for FTBs) · 2% to £250k · 5% to £325k · 10% to £750k · 12% above. Additional Dwelling Supplement (ADS) is 8%.
Shared ownership
Market Value Election charges tax on the full property value up front — irrevocable, but no further tax on staircasing. Pay-as-you-go charges tax on the share premium plus 1% on the NPV of rent above £125k (SDLT) / £225k (LTT); LBTT applies its lease bands. Further tax may be due past 80% ownership.