Stamp Duty Calculator (England, Scotland, Wales & NI)
Work out the tax on buying a home in any part of the UK, including first-time buyer relief and extra rates for second homes.
| Band | Taxable | Rate | Tax |
|---|---|---|---|
| £0 to £125,000 | £125,000 | 0% | £0 |
| £125,000 to £250,000 | £125,000 | 2% | £2,500 |
| £250,000 to £925,000 | £50,000 | 5% | £2,500 |
| Total | £300,000 | 1.67% | £5,000 |
Residential property tax rates
Stamp duty is a tax on buying property, and each UK nation has its own version. Rates apply to the slice of the price within each band, not the whole price.
England and Northern Ireland: Stamp Duty Land Tax (SDLT)
| Property price | Standard rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1.5 million | 10% |
| Over £1.5 million | 12% |
- First-time buyers pay 0% up to £300,000 and 5% from £300,001 to £500,000. There is no relief if the price is over £500,000.
- Second homes and buy-to-let pay a 5% surcharge on top of the standard rates.
- Non-UK residents pay a further 2% surcharge in England and Northern Ireland.
Scotland: Land and Buildings Transaction Tax (LBTT)
| Property price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
First-time buyers get a higher zero-rate band of £175,000. A second home or buy-to-let attracts the Additional Dwelling Supplement of 8% of the whole price.
Wales: Land Transaction Tax (LTT)
| Property price | Main rate |
|---|---|
| Up to £225,000 | 0% |
| £225,001 to £400,000 | 6% |
| £400,001 to £750,000 | 7.5% |
| £750,001 to £1.5 million | 10% |
| Over £1.5 million | 12% |
Second homes and buy-to-let in Wales use the higher residential rates:
| Property price | Higher rate |
|---|---|
| Up to £180,000 | 5% |
| £180,001 to £250,000 | 8.5% |
| £250,001 to £400,000 | 10% |
| £400,001 to £750,000 | 12.5% |
| £750,001 to £1.5 million | 15% |
| Over £1.5 million | 17% |
Wales has no first-time buyer relief.
Examples
| Price | England | England first-time buyer | Scotland | Wales |
|---|---|---|---|---|
| £200,000 | £1,500 | £0 | £1,100 | £0 |
| £300,000 | £5,000 | £0 | £4,600 | £4,500 |
| £400,000 | £10,000 | £5,000 | £13,350 | £10,500 |
| £500,000 | £15,000 | £10,000 | £23,350 | £18,000 |
| £750,000 | £27,500 | £27,500 | £48,350 | £36,750 |
Who pays and when?
The buyer pays. In England and Northern Ireland you must file a return and pay within 14 days of completion. Your solicitor or conveyancer normally handles this and adds it to your costs.
Sources: GOV.UK: SDLT residential rates, Revenue Scotland: LBTT, GOV.WALES: LTT rates and bands. Figures last checked on 8 October 2026.
Frequently asked questions
How much stamp duty do I pay on £300,000?
In England or Northern Ireland, buying a £300,000 home as a home mover you pay £5,000. As a first-time buyer you pay £0. In Scotland the LBTT is £4,600 and in Wales the LTT is £4,500.
Do first-time buyers pay stamp duty?
In England and Northern Ireland, first-time buyers pay no stamp duty up to £300,000 and 5% on the part between £300,000 and £500,000. Above £500,000 there is no relief. In Scotland the zero band rises to £175,000, and Wales offers no relief.
How much extra do you pay on a second home?
England and Northern Ireland add 5% to each band. Scotland adds an 8% Additional Dwelling Supplement on the whole price. Wales uses a separate higher table starting at 5%. For a £300,000 second home the tax is £20,000 in England, £28,600 in Scotland and £19,950 in Wales.
Is stamp duty paid on the whole price?
No. It is charged like income tax: each rate applies only to the part of the price in that band.
When do I pay stamp duty?
Within 14 days of completion in England and Northern Ireland. Your solicitor usually pays it for you and includes it in their completion statement.