Work out Stamp Duty Land Tax (England & Northern Ireland), Land and Buildings Transaction Tax (Scotland) or Land Transaction Tax (Wales) on a residential purchase. Includes first-time buyer relief, additional dwelling rates and the non-UK resident surcharge.
Standard rates
Estimated tax
—
Effective rate: —
| Band | Rate | Portion | Tax |
|---|
| Band | Standard | Additional (+5pp) |
|---|---|---|
| Up to £125,000 | 0% | 5% |
| £125,001–£250,000 | 2% | 7% |
| £250,001–£925,000 | 5% | 10% |
| £925,001–£1.5m | 10% | 15% |
| Above £1.5m | 12% | 17% |
First-time buyers: 0% to £300,000 and 5% to £500,000 (no relief if price > £500,000). Non-UK residents: +2pp on top. Sources: GOV.UK residential rates, higher rates, non-UK residents.
| Band | Rate |
|---|---|
| Up to £145,000 (£175,000 FTB) | 0% |
| £145,001–£250,000 | 2% |
| £250,001–£325,000 | 5% |
| £325,001–£750,000 | 10% |
| Above £750,000 | 12% |
ADS is 8% of the full price (from 5 Dec 2024), on top of LBTT. Sources: gov.scot, Revenue Scotland ADS.
| Band | Main | Higher |
|---|---|---|
| Up to £180k / £225k | 0% to £225k | 5% to £180k |
| Next bands | 6% / 7.5% / 10% / 12% | 8.5% / 10% / 12.5% / 15% / 17% |
Higher rates from 11 Dec 2024. Source: GOV.WALES LTT rates. Rates checked 19 October 2026.
Temporary higher nil-rate thresholds ended. England & NI standard nil band returned to £125,000 and first-time buyer relief to £300,000 / £500,000. Additional dwelling rates remain 5 percentage points above standard.
Usually yes — higher rates (England/NI), ADS (Scotland) or higher LTT rates (Wales). See our second home guide.
No. This is an estimate for illustration. Always confirm with official calculators or a conveyancer before committing.