How to use the stamp duty calculator
- Choose where the property is. England and Northern Ireland use Stamp Duty Land Tax, Scotland uses Land and Buildings Transaction Tax and Wales uses Land Transaction Tax.
- Enter the purchase price.
- Pick your buyer type: moving home, first-time buyer, or additional property (a second home or buy-to-let while you keep another home). Tick not UK resident if that applies and you are buying in England or Northern Ireland.
- Read the tax, the effective rate and the band-by-band table. The What if table shows the tax at nearby prices (select a row to use it), and the last table compares the same price in all three nations.
How the tax is worked out
All three taxes are charged in slices, like income tax: each rate applies only to the part of the price that falls inside its band. A £295,000 home in England is not taxed at 5%; only the £45,000 above £250,000 is.
England and Northern Ireland: SDLT
| Part of the price | Standard rate | Additional property |
|---|---|---|
| Up to £125,000 | 0% | 5% |
| £125,001 to £250,000 | 2% | 7% |
| £250,001 to £925,000 | 5% | 10% |
| £925,001 to £1.5 million | 10% | 15% |
| Over £1.5 million | 12% | 17% |
First-time buyers pay nothing up to £300,000 and 5% on the part from £300,001 to £500,000. If the price is over £500,000, there is no relief at all and the standard rates apply to the whole price. Every buyer must be a first-time buyer and the home must be their main residence. Additional properties pay 5 percentage points more in every band, but not if you are replacing your main home (the old one is sold within 36 months). Buyers who are not UK resident pay a further 2 percentage points on every band, including on first-time buyer rates.
Scotland: LBTT
LBTT is 0% up to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. First-time buyer relief raises the nil-rate band to £175,000, which saves up to £600, with no price cap. For a second home or buy-to-let, the Additional Dwelling Supplement (ADS) is 8% of the whole price, on top of normal LBTT. ADS only applies to prices of £40,000 or more and can be reclaimed if you sell your previous main home within 36 months.
Wales: LTT
LTT main rates are 0% up to £225,000, 6% to £400,000, 7.5% to £750,000, 10% to £1.5 million and 12% above. Wales has no first-time buyer relief, but its nil-rate band is higher. Additional properties use a separate higher-rates table charged from the first pound: 5% up to £180,000, 8.5% to £250,000, 10% to £400,000, 12.5% to £750,000, 15% to £1.5 million and 17% above.
Worked example: a £295,000 home
| Buyer | England & NI | Scotland | Wales |
|---|---|---|---|
| Moving home | £4,750 | £4,350 | £4,200 |
| First-time buyer | £0 | £3,750 | £4,200 |
| Additional property | £19,500 | £27,950 | £19,450 |
In England, a home mover pays 2% on £125,000 (£2,500) plus 5% on £45,000 (£2,250), which is £4,750. In Scotland, a second home costs £4,350 of LBTT plus 8% ADS on the full £295,000 (£23,600), which is £27,950.
Why the final bill may differ
- Mixed-use and non-residential property, and purchases of several homes in one transaction, can use different rates and reliefs that this calculator does not cover.
- Companies buying homes can face higher or special rates.
- Joint buyers: first-time buyer relief needs every buyer to be a first-time buyer, while one buyer who already owns a home elsewhere can make the whole purchase an additional property.
- Refunds: if you pay the higher rates or ADS because you had not yet sold your old main home, you may be able to reclaim it after selling within the time limit.
- Shared ownership, leases and linked transactions have their own rules. Your conveyancer submits the return and works out the final amount.
Related calculators: estimate your monthly repayments with the UK mortgage calculator, check what you take home with the UK salary calculator, compare borrowing with the UK loan calculator, or see all salary and money calculators.
Frequently asked questions
How much stamp duty will I pay on a £300,000 house?
In England and Northern Ireland, a home mover pays £5,000 and a first-time buyer pays nothing. In Scotland, LBTT is £4,600 (£4,000 for a first-time buyer), and in Wales LTT is £4,500. A second home costs more in every nation.
Do first-time buyers pay stamp duty?
In England and Northern Ireland, first-time buyers pay no SDLT up to £300,000 and 5% on the part between £300,001 and £500,000; above £500,000 they pay the normal rates. In Scotland, first-time buyer relief saves up to £600. Wales has no first-time buyer relief.
How much is stamp duty on a second home or buy-to-let?
In England and Northern Ireland every SDLT band is 5 percentage points higher. In Scotland you pay normal LBTT plus an Additional Dwelling Supplement of 8% of the whole price. In Wales a separate higher-rates table applies from the first pound.
Do non-UK residents pay extra stamp duty?
Yes, in England and Northern Ireland buyers who are not UK resident pay an extra 2 percentage points on every band, on top of any other surcharge. Scotland and Wales do not have a non-resident surcharge.
When do I have to pay stamp duty?
SDLT is due within 14 days of completion, and LBTT and LTT within 30 days. Your solicitor or conveyancer normally files the return and pays the tax from your funds.
Can I get the higher rates back if I sell my old home later?
Often, yes. If you paid the additional property rates in England or Northern Ireland, or ADS in Scotland, because your previous main home had not sold yet, you can usually reclaim the extra if you sell it within 36 months. Wales has its own time limits for higher-rate refunds; check with the Welsh Revenue Authority.
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