Estimated residential stamp tax on a £300,000 purchase using rates in force as of 19 October 2026.
England & NI — standard rates
£5,000.00
Effective rate 1.67%
| Band | Rate | Portion | Tax |
|---|---|---|---|
| £0.00 – £125,000.00 | 0% | £125,000.00 | £0.00 |
| £125,000.00 – £250,000.00 | 2% | £125,000.00 | £2,500.00 |
| £250,000.00 – £300,000.00 | 5% | £50,000.00 | £2,500.00 |
| Scenario | Estimated tax |
|---|---|
| England — first-time buyer | £0.00 |
| England — additional dwelling | £20,000.00 |
| Scotland — LBTT (no ADS) | £4,600.00 |
| Wales — LTT main rates | £4,500.00 |
Figures are estimates for a straightforward residential purchase. Lease NPV, shared ownership, linked purchases and corporate rates are not included. Not tax advice.