Which property purchase tax will I pay, and how much?
Which tax you pay is decided by where the property is, not where you live. Buying in England or Northern Ireland means Stamp Duty Land Tax (SDLT); buying in Wales means Land Transaction Tax (LTT); buying in Scotland means Land and Buildings Transaction Tax (LBTT). A buyer moving from Scotland to a house in Manchester pays SDLT, not LBTT.
All three charge the price in slices, but the thresholds, first-time buyer rules and additional-property surcharges differ in each nation. Enter the purchase price and nation above, along with whether you are a first-time buyer or buying an additional dwelling, for an illustrative figure.
Which tax applies to you
Find your nation below, then jump straight to that section for the full rates, reliefs and worked examples.
- Buying in England or Northern Ireland? You'll pay SDLT. Skip to SDLT.
- Buying in Wales? You'll pay LTT. Skip to LTT.
- Buying in Scotland? You'll pay LBTT. Skip to LBTT.
Which tax you pay is decided by where the property is, not where you live or where you're moving from. A buyer moving from Scotland to a house in Manchester pays SDLT, not LBTT, on that purchase.
What this calculator covers, and what it doesn't
This calculator gives an illustrative estimate of the SDLT, LTT or LBTT due on a standard residential purchase, based on the purchase price, the nation, whether you're a first-time buyer, whether the property is an additional dwelling (a second home or buy-to-let), and, for SDLT, whether you're a non-UK resident. It doesn't replace the official calculators run by HMRC, the Welsh Revenue Authority or Revenue Scotland, and it isn't a substitute for advice from your solicitor or conveyancer, who will confirm the exact figure as part of your purchase.
It doesn't cover non-residential or mixed-use property, multiple dwellings relief, shared ownership market-value elections (see the shared ownership calculator for that purchase type), or company purchases, all of which have their own rules beyond the scope of a general calculator. If your purchase involves any of those, or a large or unusual transaction, treat the figure here as a starting point and confirm the exact amount with your conveyancer before exchange.
SDLT: England and Northern Ireland
Stamp Duty Land Tax (SDLT) is charged on residential property purchases in England and Northern Ireland, administered by HMRC. It's a marginal tax: you pay each band's rate only on the portion of the price that falls within that band, not the highest rate on the whole price.
Standard SDLT rates, 2026/27
| Portion of purchase price | Rate |
|---|---|
| Up to £125,000 | 0.0% |
| £125,001 to £250,000 | 2.0% |
| £250,001 to £925,000 | 5.0% |
| £925,001 to £1,500,000 | 10.0% |
| Above £1,500,000 | 12.0% |
First-time buyer relief
If you and everyone else named on the purchase are genuine first-time buyers, you pay 0% SDLT up to £300,000, then 5% on the portion from £300,001 to £500,000. Relief isn't available at all if the purchase price is above £500,000, in which case standard rates apply to the whole price instead.
| Portion of purchase price | Rate |
|---|---|
| Up to £300,000 | 0.0% |
| £300,001 to £500,000 | 5.0% |
The additional-property surcharge
If completing this purchase means you'll own more than one residential property - a second home or a buy-to-let - you pay a 5% surcharge on top of the standard rates above, applied to the whole purchase price, not just the portion above a threshold. This surcharge doesn't apply if the new property is replacing your main home and your previous main home is sold on or before completion. Landlords should also check the rental income tax calculator for the ongoing tax position once the property is let out.
The non-UK resident surcharge
If you (and everyone else named on the purchase) count as non-UK resident for SDLT purposes, based on days spent in the UK in the 12 months before the transaction, an additional 2% surcharge applies on top of whichever rates and surcharges above already apply. This is a separate test from tax residence for Income Tax purposes, and the two surcharges stack: a non-resident buyer purchasing an additional dwelling pays standard rates plus 5% plus 2%, a combined 7% on top of the standard bands.
SDLT examples
First-time buyer, England
Purchase price: £350,000
- £0 to £300,000 at 0.0%: £0
- £300,000 to £500,000 at 5.0%: £2,500
Total Stamp Duty Land Tax: £2,500
Additional property, England
Purchase price: £275,000
- £0 to £125,000 at 5.0%: £6,250
- £125,000 to £250,000 at 7.0%: £8,750
- £250,000 to £925,000 at 10.0%: £2,500
Total Stamp Duty Land Tax: £17,500
LTT: Wales
Land Transaction Tax (LTT) is charged on residential property purchases in Wales, administered by the Welsh Revenue Authority. Like SDLT, it's a marginal tax charged band by band on the portion of the price in each band.
Wales does not offer first-time buyer relief for LTT. Every buyer pays the same main residential rates below, regardless of whether it's their first purchase, unless the higher residential rates apply instead because they'll own an additional property.
Main residential LTT rates, 2026/27
| Portion of purchase price | Rate |
|---|---|
| Up to £225,000 | 0.0% |
| £225,001 to £400,000 | 6.0% |
| £400,001 to £750,000 | 7.5% |
| £750,001 to £1,500,000 | 10.0% |
| Above £1,500,000 | 12.0% |
Higher residential rates (additional property)
If completing this purchase means you'll own more than one residential property, the higher residential rates apply to the whole transaction instead of the main rates above. These aren't a flat surcharge added on top like SDLT's; Wales sets a completely separate set of bands and rates for additional-property purchases, including buy-to-let purchases.
| Portion of purchase price | Rate |
|---|---|
| Up to £180,000 | 4.0% |
| £180,001 to £250,000 | 7.5% |
| £250,001 to £400,000 | 9.0% |
| £400,001 to £750,000 | 11.5% |
| £750,001 to £1,500,000 | 14.0% |
| Above £1,500,000 | 16.0% |
LTT examples
Main home, Wales
Purchase price: £310,000
- £0 to £225,000 at 0.0%: £0
- £225,000 to £400,000 at 6.0%: £5,100
Total Land Transaction Tax: £5,100
Additional property, Wales
Purchase price: £310,000
- £0 to £180,000 at 4.0%: £7,200
- £180,000 to £250,000 at 7.5%: £5,250
- £250,000 to £400,000 at 9.0%: £5,400
Total Land Transaction Tax: £17,850
LBTT: Scotland
Land and Buildings Transaction Tax (LBTT) is charged on residential property purchases in Scotland, administered by Revenue Scotland. It's also a marginal, band-by-band tax.
Residential LBTT rates, 2026/27
| Portion of purchase price | Rate |
|---|---|
| Up to £145,000 | 0.0% |
| £145,001 to £250,000 | 2.0% |
| £250,001 to £325,000 | 5.0% |
| £325,001 to £750,000 | 10.0% |
| Above £750,000 | 12.0% |
First-time buyer relief
Scotland offers first-time buyer relief structured as an extended nil-rate band: if you're a genuine first-time buyer, the 0% band extends from £145,000 up to £175,000, before the standard bands above pick up from £175,001. In practice this saves a first-time buyer up to £600 compared with the standard rates.
Additional Dwelling Supplement (ADS)
If completing this purchase means you'll own more than one residential property, an Additional Dwelling Supplement of a flat 8% applies on top of the standard LBTT due above, charged on the whole purchase price. ADS is Scotland's equivalent of SDLT's additional-property surcharge and Wales' higher residential rates, though structured differently again: unlike Wales, it's a flat percentage added on top rather than a separate set of bands.
LBTT examples
First-time buyer, Scotland
Purchase price: £220,000
- £0 to £145,000 at 0.0%: £0
- £145,000 to £250,000 at 2.0%: £1,500
Total Land and Buildings Transaction Tax: £900
Additional property, Scotland
Purchase price: £220,000
- £0 to £145,000 at 0.0%: £0
- £145,000 to £250,000 at 2.0%: £1,500
- Additional Dwelling Supplement, 8% of the full price: £17,600
Total Land and Buildings Transaction Tax: £19,100
How the three taxes compare
| SDLT (England & NI) | LTT (Wales) | LBTT (Scotland) | |
|---|---|---|---|
| Nil-rate threshold | £125,000 | £225,000 | £145,000 |
| First-time buyer relief | Yes - to £300,000 | No | Yes - to £175,000 |
| Additional-property treatment | +5% flat surcharge | Separate higher-rate bands | +8% ADS |
| Non-resident surcharge | +2% | No equivalent | No equivalent |
| Top rate | 12% | 12% main / 16% higher | 12% |
The most useful thing this table shows at a glance: Wales has the highest nil-rate threshold of the three for an ordinary main-home purchase, but is the only nation of the three with no first-time buyer relief at all, and its additional-property treatment works completely differently from the other two (separate bands, not a percentage added on top).
When you have to pay
All three taxes are due shortly after completion, but the exact deadline differs by nation. SDLT must be filed and paid within 14 days of the effective transaction date (normally completion). LTT in Wales must be paid within 30 days of the day after the effective date. LBTT in Scotland is due within 30 days of the effective date, subject to final primary-source verification against Revenue Scotland's own guidance. In practice, your solicitor or conveyancer normally files the return and pays the tax on your behalf out of the funds they hold for completion, but the legal responsibility to pay on time sits with you as the buyer, and late payment attracts penalties and interest from the relevant tax authority in every nation.
Frequently asked questions
01What is the difference between SDLT, LTT and LBTT, and which one applies to me?
SDLT (Stamp Duty Land Tax) applies in England and Northern Ireland and is administered by HMRC. LTT (Land Transaction Tax) applies in Wales and is administered by the Welsh Revenue Authority. LBTT (Land and Buildings Transaction Tax) applies in Scotland and is administered by Revenue Scotland. Which one applies depends entirely on where the property you're buying is located, not on where you currently live.
02Do first-time buyers pay stamp duty in England and Northern Ireland?
First-time buyers pay no SDLT on the first £300,000 of the purchase price, then 5% on the portion from £300,001 to £500,000. If the purchase price is above £500,000, the relief doesn't apply at all and standard SDLT rates are charged on the whole price instead.
03Is there first-time buyer relief for Land Transaction Tax in Wales?
No. Wales is the only one of the three nations with no first-time buyer relief for its property transaction tax. Every buyer in Wales pays the same main residential LTT rates regardless of whether it's their first purchase, unless the higher residential rates apply because they'll own more than one property.
04Is there first-time buyer relief for LBTT in Scotland?
Yes. First-time buyers in Scotland get an extended 0% band up to £175,000, compared with £145,000 for other buyers, which saves up to £600 in LBTT.
05How much extra do I pay in stamp duty on a second home or buy-to-let in England or Northern Ireland?
An additional 5% is charged on top of the standard SDLT rates, applied to the entire purchase price rather than just the portion above a threshold. This surcharge doesn't apply if you're replacing your only or main home and your previous home is sold on or before completion of the new purchase.
06What is the Additional Dwelling Supplement in Scotland?
The Additional Dwelling Supplement (ADS) is a flat 8% charge added on top of standard LBTT when completing a purchase means you'll own more than one residential property, such as a second home or buy-to-let. It's calculated on the whole purchase price, the same way SDLT's additional-property surcharge is, but at a higher percentage.
07What are Wales' higher residential rates for additional properties?
Rather than adding a flat percentage on top like England or Scotland, Wales applies a completely separate set of LTT bands to additional-property purchases, starting at 4% up to £180,000 and rising to 16% above £1.5 million. These higher residential rates apply to the whole transaction, replacing the main residential rates rather than sitting on top of them.
08Do non-UK residents pay extra stamp duty in England or Northern Ireland?
Yes, if you (and everyone else named on the purchase) count as non-UK resident for SDLT purposes, based on days spent in the UK in the 12 months before the transaction. A 2% surcharge applies on top of whichever standard rates and additional-property surcharge already apply. Wales and Scotland don't have an equivalent non-resident surcharge for LTT or LBTT.
09When do I have to pay SDLT, LTT or LBTT after completion?
SDLT must be filed and paid within 14 days of the effective transaction date. LTT in Wales and LBTT in Scotland must both be paid within 30 days. Your solicitor or conveyancer normally handles this as part of completion, but you remain legally responsible for making sure it happens on time.
10Do I pay stamp duty in Northern Ireland, or is it different from England?
Northern Ireland uses the same SDLT rates, bands, reliefs and surcharges as England. It's a single tax administered by HMRC across both nations, unlike Wales and Scotland, which each run their own separate system.
11Is the stamp duty estimate legally binding?
No. This calculator gives an illustrative estimate based on the rates and reliefs described on this page. Your solicitor or conveyancer will confirm the exact amount due as part of your purchase, and for anything outside a standard residential purchase, such as multiple dwellings, mixed-use property or a company purchase, the figure here should be treated only as a starting point.
Methodology and sources
This page is written and reviewed by Eman Munir, ACCA.
Rates, bands and reliefs above are taken directly from the relevant tax authority for each nation: HMRC for SDLT, the Welsh Revenue Authority for LTT, and Revenue Scotland for LBTT, cross-checked against the Scottish Government's Budget tax ready reckoner. Figures were verified on 22 August 2026 and cover the 2026/27 tax year. This calculator assumes a single residential property purchase in your own name, with “first-time buyer” meaning you (and anyone buying with you) have never owned a residential property anywhere in the world and are buying your only or main residence, and “additional property” meaning the standard surcharge, supplement or higher rate applies (some situations, such as replacing your main residence within a set time limit, can avoid it, which this calculator doesn't check for). All figures are rounded to the nearest penny.
The LBTT payment deadline above (30 days from the effective date) is corroborated by Revenue Scotland's return-timing guidance and multiple independent conveyancing sources, and matches the structure of the equivalent Welsh deadline, but hasn't been confirmed word-for-word against a single Revenue Scotland page stating the number of days; treat it as reliable but not independently primary-sourced to the same standard as the other figures on this page.
- Stamp Duty Land Tax (GOV.UK)
- SDLT residential property rates (GOV.UK)
- Rates of Stamp Duty Land Tax for non-UK residents (GOV.UK)
- Pay Stamp Duty Land Tax (GOV.UK)
- Land Transaction Tax rates and bands (GOV.WALES)
- Pay Land Transaction Tax (Welsh Revenue Authority)
- Land and Buildings Transaction Tax: residential property (Revenue Scotland)
- Additional Dwelling Supplement (ADS) (Revenue Scotland)
- Scottish Budget tax ready reckoner (Scottish Government, gov.scot)