UK STAMP DUTY CALCULATOR

Understanding Stamp Duty for 2026/27

UK property purchase tax comes in three flavours depending on where you buy: Stamp Duty Land Tax (SDLT) in England and Northern Ireland, Land and Buildings Transaction Tax (LBTT) in Scotland, and Land Transaction Tax (LTT) in Wales. Each has different bands, first-time buyer reliefs, and additional property surcharges. Getting this wrong can mean thousands of pounds in over- or under-paid tax — and because your solicitor files it, errors tend to propagate before you notice.

For England and Northern Ireland in 2026/27, SDLT starts at 0% up to £125,000, then 2% to £250,000, 5% to £925,000, 10% to £1.5 million, and 12% above. First-time buyers pay no SDLT up to £300,000 and a reduced rate up to £500,000. Additional-property buyers (second homes, buy-to-let) pay a 5% surcharge on top of standard rates following the Autumn 2024 Budget increase from 3%.

Scotland’s LBTT has different bands starting at £145,000 with rates rising to 12% above £750,000, plus a 6% Additional Dwelling Supplement (ADS) on second properties. Wales’s LTT starts at £225,000 with a top rate of 12% and a 4% higher residential rates supplement. The stamp duty calculator above covers all three jurisdictions, handles first-time buyer relief correctly, and applies the correct additional-property surcharge for your situation.

Key Figures for the 2026/27 Tax Year

• SDLT nil-rate band (England/NI): £125,000
• SDLT first-time buyer relief: £0 up to £300,000, reduced to £500,000
• SDLT additional property surcharge: 5% (from Oct 2024)
• LBTT nil-rate band (Scotland): £145,000
• LBTT first-time buyer relief: Up to £175,000
• LBTT Additional Dwelling Supplement: 6%
• LTT nil-rate band (Wales): £225,000
• LTT higher residential supplement: 4%
• Payment deadline: 14 days (SDLT), 30 days (LBTT/LTT)

How to Use the Stamp Duty Calculator

1. Enter the property purchase price.
2. Select the jurisdiction: England/NI (SDLT), Scotland (LBTT), or Wales (LTT).
3. Toggle "first-time buyer" if applicable.
4. Toggle "additional property" (buy-to-let, second home) if applicable.
5. Review the tax banding breakdown and total payable.
6. Note the payment deadline from completion (varies by jurisdiction).

Frequently Asked Questions

How much is Stamp Duty on a £300,000 house in England?

For a standard buyer, Stamp Duty is £5,000 — that is 0% on the first £125,000 and 2% on the next £125,000 (£2,500) plus 5% on the next £50,000 (£2,500). For a first-time buyer, it is £0 because the property is below the £300,000 first-time buyer threshold. For an additional property purchase, the tax rises to £20,000 due to the 5% surcharge.

Do first-time buyers pay Stamp Duty in 2026/27?

First-time buyers in England and Northern Ireland pay no SDLT on purchases up to £300,000 and a reduced 5% rate on the portion between £300,001 and £500,000. Purchases above £500,000 lose all first-time buyer relief and pay standard rates. In Scotland, first-time buyer relief covers up to £175,000. In Wales there is no specific first-time buyer relief.

What is the Additional Property Surcharge?

The Additional Property Surcharge adds extra tax to the purchase of second homes, buy-to-let properties, and other "additional" residential properties. In England/NI it is 5% (from October 2024), in Scotland it is a 6% Additional Dwelling Supplement (ADS), and in Wales it is a 4% higher rate. The surcharge applies on top of standard Stamp Duty rates.

When do I have to pay Stamp Duty?

SDLT must be paid within 14 days of completion in England and Northern Ireland. LBTT in Scotland and LTT in Wales must be paid within 30 days. In practice, your conveyancing solicitor files the return and pays the tax on your behalf as part of completion — you simply include the tax in your completion funds.

Can I reclaim Stamp Duty if I sell my old home later?

Yes. If you buy a new main residence while still owning your previous main residence, you pay the additional property surcharge upfront. If you then sell your old home within 36 months, you can reclaim the surcharge element from HMRC. You must file the reclaim within 12 months of the sale of the old property.

Is Stamp Duty the same across the UK?

No. Each UK nation has its own property tax: Stamp Duty Land Tax (SDLT) in England and Northern Ireland, Land and Buildings Transaction Tax (LBTT) in Scotland, and Land Transaction Tax (LTT) in Wales. The bands, rates, first-time buyer reliefs, and additional property surcharges all differ. The calculator above handles all three correctly.

Related Calculators

• Mortgage Repayment Calculator — full monthly payment and interest modelling
• Buy-to-Let ROI Calculator — model BTL returns including the additional surcharge
• Remortgage Comparison Calculator — not applicable to remortgages, but useful for moves
• Capital Gains Tax Calculator — CGT on disposal if you sell an investment property

Official Sources

• Stamp Duty Land Tax — England/NI (gov.uk)
• Land and Buildings Transaction Tax — Scotland
• Land Transaction Tax — Wales (gov.wales)

Last reviewed April 2026. Figures and rules apply to the 2026/27 UK tax year. This tool is for guidance only and does not constitute financial advice.