UK Stamp Duty Explained
Three separate taxes apply when you buy property in the UK: SDLT in England & Northern Ireland, LBTT in Scotland, and LTT in Wales. Each has its own bands, nil-rate threshold, first-time buyer relief, and additional-property surcharge. Pick the calculator that matches your purchase to see full band-by-band working for 2025-26 and 2026-27.
Home mover (standard rates)
Standard banded rates with no first-time buyer relief and no additional-property surcharge. England & NI (SDLT), Scotland (LBTT), and Wales (LTT) each apply their own bands from their respective nil-rate thresholds. Enter any price and choose your region in the calculator for the exact figure.
Calculate standard stamp duty →First-time buyer relief
England gives a £300,000 nil-rate band capped at £500,000 — buy above £500k and full relief is lost. Scotland gives a £175,000 nil-rate band with no upper cap. Wales has no first-time buyer scheme, so the standard LTT bands apply to everyone.
First-time buyer stamp duty calculator →Second home / buy-to-let (additional property)
Standard rates plus a surcharge on every pound: 5% in England (since 31 October 2024), 8% ADS in Scotland (since 5 December 2024), and 5% higher rate in Wales. Non-UK residents pay a further 2% SDLT surcharge in England & NI.
Sources & methodology
Bands and rates are pulled from the site's central tax-year configuration (src/data/ukStampDutyData.ts) which mirrors HMRC's SDLT residential rates page, Revenue Scotland's LBTT bands, and the Welsh Revenue Authority's LTT bands. Every calculator runs the exact same banded calculation — no rounded approximations.
For tax years before 2025-26 (e.g. completing under the temporary SDLT thresholds that ended 31 March 2025), switch the tax year in the calculator. It also handles non-standard scenarios: mixed-use property, six-or-more dwellings, multiple dwellings relief, and corporate/non-resident buyers.