Stamp Duty Rates 2026 — England & Northern Ireland (SDLT)
Standard SDLT rates apply to your only or main residence. First-time buyers get relief up to £500,000. Second homes and buy-to-lets pay a 5 percentage point surcharge on every band.
| Band | Standard rate | First-time buyer | Second home / BTL |
|---|---|---|---|
| Up to £125,000 | 0% | 0% (up to £300k) | 5% |
| £125,001 – £250,000 | 2% | 0% (up to £300k) | 7% |
| £250,001 – £300,000 | 5% | 0% | 10% |
| £300,001 – £500,000 | 5% | 5% | 10% |
| £500,001 – £925,000 | 5% | 5% (no relief)* | 10% |
| £925,001 – £1.5m | 10% | 10%* | 15% |
| Above £1.5m | 12% | 12%* | 17% |
*First-time buyer relief does not apply at all above £500,000 — standard rates apply to the whole price. Non-UK residents pay an additional 2% surcharge on top of any of the above.
Stamp Duty Rates — Scotland (LBTT) & Wales (LTT)
Scotland and Wales set their own residential property tax bands, separate from SDLT.
| Scotland (LBTT) | Rate | Wales (LTT) | Rate |
|---|---|---|---|
| Up to £145,000 | 0% | Up to £225,000 | 0% |
| £145,001 – £250,000 | 2% | £225,001 – £400,000 | 6% |
| £250,001 – £325,000 | 5% | £400,001 – £750,000 | 7.5% |
| £325,001 – £750,000 | 10% | £750,001 – £1.5m | 10% |
| Above £750,000 | 12% | Above £1.5m | 12% |
Scotland's Additional Dwelling Supplement (ADS) adds a flat 8% of the whole price for second homes/buy-to-lets. Wales has no first-time buyer relief and its higher rate for additional properties starts at 5% with no nil-rate band.
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Specific scenarios and regions:
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How This Calculator Works — Formulas & Method
Source: HMRC (SDLT), Revenue Scotland (LBTT), Welsh Revenue Authority (LTT) — 2026 rates. All formulas are deterministic given the inputs below.
Marginal band calculation (all three taxes)
— England/NI second-home surcharge —
surcharge_rate = standard_rate + 5pp (if price ≥ £40,000)
— Non-resident —
nonres_rate = applicable_rate + 2pp
— Scotland ADS —
total_lbtt = banded_lbtt + (price × 0.08) (flat, if additional property)
Rates shown reflect current published thresholds. Always confirm the exact figure with your conveyancer or the official HMRC calculator before exchange.