Estimate residential property purchase tax in England and Northern Ireland, Scotland or Wales using the rates applying in 2026.
Enter the property details
England and Northern Ireland use Stamp Duty Land Tax (SDLT).
| Price portion | Rate | Tax |
|---|
Important: This is an estimate for straightforward residential purchases, not tax or legal advice. Reliefs, linked transactions, companies, trusts, shared ownership, leases, mixed-use property and replacement-main-residence rules can change the liability. Confirm the position with the relevant tax authority or a qualified adviser.
Which property tax applies in the UK?
“Stamp duty” is commonly used as a general phrase, but residential property purchase tax has different names and rates across the UK:
- England and Northern Ireland: Stamp Duty Land Tax (SDLT), administered by HMRC.
- Scotland: Land and Buildings Transaction Tax (LBTT), administered by Revenue Scotland.
- Wales: Land Transaction Tax (LTT), administered by the Welsh Revenue Authority.
England and Northern Ireland SDLT rates
From 1 April 2025, standard residential SDLT is charged progressively: 0% up to £125,000, 2% from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1.5 million and 12% above £1.5 million.
Qualifying first-time buyers pay 0% up to £300,000 and 5% on the portion from £300,001 to £500,000. If the price exceeds £500,000, standard rates apply. Additional properties usually attract rates five percentage points above the standard bands. A qualifying non-UK resident purchase usually adds another two percentage points.
Scotland LBTT rates
Standard residential LBTT is 0% up to £145,000, 2% from £145,001 to £250,000, 5% from £250,001 to £325,000, 10% from £325,001 to £750,000 and 12% above £750,000. First-time buyer relief increases the nil-rate band to £175,000. Where the Additional Dwelling Supplement applies, this calculator adds 8% of the full purchase price for property costing £40,000 or more.
Wales LTT rates
Main residential LTT is 0% up to £225,000, 6% from £225,001 to £400,000, 7.5% from £400,001 to £750,000, 10% from £750,001 to £1.5 million and 12% above £1.5 million. Wales does not provide a separate first-time buyer rate, so the calculator applies the main residential bands.
Higher residential rates from 11 December 2024 start at 5% up to £180,000, then 8.5%, 10%, 12.5%, 15% and 17% across the published bands.
How progressive property tax works
You do not normally pay the highest applicable percentage on the entire purchase price. Each rate applies only to the part of the price within that band. The calculator shows every taxable portion so the result can be checked.
What this calculator does not cover
- Non-residential or mixed-use property.
- Lease rent net-present-value calculations.
- Companies, trusts, linked transactions or purchases of multiple dwellings.
- Shared ownership elections and specialist reliefs.
- Refund eligibility when replacing a main residence.
Official sources: HMRC residential SDLT rates, Revenue Scotland residential LBTT rates and Welsh Government LTT rates.
Frequently asked questions
Is stamp duty the same across the whole UK?
No. England and Northern Ireland use SDLT, Scotland uses LBTT and Wales uses LTT. Each system has different bands and additional-property rules.
How much can a first-time buyer pay before SDLT?
In England and Northern Ireland, qualifying first-time buyer relief gives a £300,000 nil-rate band on a property costing no more than £500,000.
What happens if an English first home costs more than £500,000?
First-time buyer relief does not apply, so standard residential SDLT rates are used on the full purchase price.
Does Scotland charge extra tax on second homes?
Where the Additional Dwelling Supplement applies, the current rate is 8% of the purchase price for qualifying transactions of £40,000 or more, in addition to LBTT.
Does Wales have first-time buyer relief?
Wales does not have a separate first-time buyer LTT rate. The main residential rates apply unless another relief is available.