Stamp Duty Calculator

Estimate the stamp duty on your property purchase. Covers England, Wales, and Scotland with first-time buyer relief, shared ownership and additional property surcharges. Last reviewed October 2026.

Uses the rates in force since 1 April 2025, last checked 5 October 2026. Enter your property price for an instant band-by-band breakdown. It doesn't include the extra 2% SDLT that buyers who aren't UK resident pay in England and Northern Ireland, or any reliefs; your conveyancer confirms the final figure.

Heard stamp duty might be scrapped? Ahead of the 28 October 2026 Budget, PM Andy Burnham ruled that out — here's what was actually said.

Property Details

Property price

Property location

First time buyer?

Additional property? (second home or buy-to-let)

Replacing your main home but completing before you sell? Choose Yes: the higher rates apply at completion and can be reclaimed later.

Stamp Duty (SDLT)

Band	Rate	Tax
Up to £300,000	0%	£0

Total Stamp Duty£0

Effective tax rate0.00%

You save as a first-time buyer£5,000

No stamp duty to pay as a first-time buyer on properties up to £300,000.

Calculated using published rates from April 2025. These figures are for residential property purchases only. Always confirm with your solicitor before completion.

How Stamp Duty Works

Stamp duty is a tax you pay when buying a residential property above a certain price. It works on a banded system, not a flat rate.

Banded, not flat

Stamp duty is calculated in bands, similar to income tax. You only pay each rate on the portion of the price within that band, not on the entire purchase price. A property at £300,000 does not attract 5% on the full amount.

Different names, same idea

In England and Northern Ireland it is called Stamp Duty Land Tax (SDLT). Wales uses Land Transaction Tax (LTT), and Scotland uses Land and Buildings Transaction Tax (LBTT). Each has its own rates and thresholds.

Paid on completion

In England and Northern Ireland, SDLT is due within 14 days of completion; in Wales (LTT) and Scotland (LBTT) the deadline is 30 days. Your solicitor or conveyancer will usually handle the payment and file the return on your behalf as part of the conveyancing process.

Only on the purchase price

Stamp duty applies to the price you pay for the property, not the mortgage amount. If you buy a £400,000 property with a £40,000 deposit, stamp duty is calculated on the full £400,000.

First-Time Buyer Relief

If you are buying your first home, you may qualify for reduced stamp duty rates depending on where the property is located.

England & NI: 0% up to £300,000

First-time buyers in England and Northern Ireland pay no stamp duty on the first £300,000 of the purchase price. Between £300,001 and £500,000, you pay 5%. No relief is available on properties over £500,000.

Scotland: 0% up to £175,000

First-time buyers in Scotland benefit from an increased nil-rate band of £175,000 instead of the standard £145,000. Standard LBTT rates apply above that threshold.

Wales: no FTB relief

Wales does not currently offer first-time buyer relief under its Land Transaction Tax system. All buyers pay the same rates regardless of whether it is their first property.

Shared Ownership Stamp Duty

Buying a share from a housing association, council or other qualifying landlord? In England and Northern Ireland you choose how to pay: on your share now, or once on the full market value. Your conveyancer confirms the landlord qualifies.

Pay in stages, on your share

Stamp duty on the price of the share you buy now, plus 1% on any amount by which the rent's total value over the lease (its net present value) is above £125,000. Buying more shares is then tax-free until you own more than 80%. The purchase that takes you over 80%, and any after it, are taxed using the total you have paid for all your shares.

Market value election, pay once

Stamp duty once, on the full market value stated in the lease, even though you only buy a share. You pay nothing more however many shares you buy later. You make the election on your stamp duty return, or by amending it within 12 months of the filing date, and it cannot be undone.

First-time buyers can claim relief on either route if the home's full market value is £500,000 or less: first-time buyer rates on the share price, or on the market value with the election, and no stamp duty on the rent. The relief covers your first share only, so shares that take you above 80% are taxed at standard rates, but the relief you claimed isn't taken back.

Market value	Share price	First-time buyer, in stages	First-time buyer, election	Other buyer, in stages	Other buyer, election
£300,000	£120,000	£0	£0	£0	£5,000
£450,000	£180,000	£0	£7,500	£1,100	£12,500

England, buying a 40% share, at the rates in force since 1 April 2025. “Other buyer” means someone who isn't a first-time buyer and won't own another home. Paying in stages excludes any tax on the rent for other buyers, and any tax due if you later own more than 80%.

Paying in stages costs less now. The election costs more now but nothing later, so the comparison turns on whether you expect to own more than 80%, and on what the home is worth by then. In the GOV.UK guide's example, a buyer who has paid £260,000 in total and is paying £65,000 for the share that takes them over 80% works out the tax on £260,000 (£3,000) and pays the £65,000 portion of it: £750. To estimate either route, enter the share price or the full market value in the calculator above. The GOV.UK shared ownership guide has the full rules.

Wales: Land Transaction Tax has the same two routes for a lease from a council or housing association, and buying more is tax-free until you own more than 80%. There is no tax on the rent and no first-time buyer relief, so paying on your share is often cheaper unless you expect to buy more. Scotland: shared ownership works differently (you pay the housing association an occupancy charge) and LBTT has no special shared ownership rules, so your solicitor confirms the tax on what you pay. To see what you could borrow on a share, try the shared ownership mortgage calculator.

Buy-to-Let & Second Home Surcharge

Buying a buy-to-let, a second home, or any additional property? An extra surcharge is added on top of the standard rates — select “additional property” in the calculator above to include it.

England & NI: +5%

A 5% surcharge applies on top of every band when purchasing a second home, buy-to-let, or any additional residential property in England and Northern Ireland (raised from 3% on 31 October 2024).

Wales: 5%–17%

Wales applies a separate set of higher rates for additional properties under its Land Transaction Tax — from 5% on the first £180,000 up to 17% above £1.5m (raised by 1% on 11 December 2024).

Scotland: +8%

Scotland applies an 8% Additional Dwelling Supplement on the whole price of additional residential properties (raised from 6% on 5 December 2024).

Replacing your main home? If you sell your current home on or before the day you complete, the higher rates don't apply. If you complete first, you pay them at completion but can claim them back if you sell your previous main home within 3 years (England and Northern Ireland, and Wales) or 36 months (Scotland). In England the claim is due within 12 months of the sale or of the SDLT return's filing date, whichever is later. See our let-to-buy guide.

Working out a buy-to-let purchase? Stamp duty is only one side of the sums — our buy-to-let mortgage calculator shows what the rental income would let you borrow.

England vs Wales vs Scotland

Each nation sets its own property tax rates and thresholds. Here is how they compare at a glance.

England & Northern Ireland

Called Stamp Duty Land Tax (SDLT)
0% threshold: £125,000 (standard) / £300,000 (FTB)
Top rate: 12% above £1,500,000
Additional property surcharge: 5%

Wales

Called Land Transaction Tax (LTT)
0% threshold: £225,000 (main rates, first-time buyers included)
Top rate: 12% above £1,500,000
Additional property: separate higher rates, 5%–17%
No first-time buyer relief

Scotland

Called LBTT
0% threshold: £145,000 (standard) / £175,000 (FTB)
Top rate: 12% above £750,000
Additional Dwelling Supplement: 8%

Frequently Asked Questions

How is stamp duty worked out on a house price?

Band by band, on the slice of the price that falls in each band — not one flat rate on the whole price. On a £300,000 standard purchase in England that is £5,000: 0% on the first £125,000, 2% on the next £125,000 (£2,500) and 5% on the final £50,000 (£2,500). A first-time buyer pays £0, because the whole price sits inside the £300,000 nil-rate band. For any single price, the per-price pages carry the full band table — for example, stamp duty on a £350,000 house.

Do first time buyers pay stamp duty?

In England and Northern Ireland, first-time buyers pay no stamp duty on properties up to £300,000, and a reduced rate on properties up to £500,000. In Wales, there is no first-time buyer relief so all buyers pay the standard Land Transaction Tax rates.

Do you pay stamp duty on shared ownership?

Yes, if the price is high enough, but you can choose how. In England and Northern Ireland, buying from a housing association, council or other qualifying landlord, you can pay in stages: stamp duty on the price of your share now, then nothing more until you own more than 80%. Or you can make a market value election and pay once on the full market value, with nothing more to pay as you buy further shares. First-time buyers can claim relief on either route if the full market value is £500,000 or less, and pay no stamp duty on the rent. Wales has the same two routes but no first-time buyer relief.

What is a shared ownership market value election?

It is a choice to pay stamp duty once, on the full market value stated in your shared ownership lease, instead of on the price of your share. After that you pay no more stamp duty however many shares you buy. On a £450,000 home a first-time buyer would pay £7,500 with the election, against £0 on a 40% share paid in stages, but in stages you pay again if you later go above 80%. You make the election on your stamp duty return, or by amending it within 12 months of the filing date, and it cannot be undone.

When do I pay stamp duty?

In England and Northern Ireland, the SDLT return and payment are due to HMRC within 14 days of completion. In Wales (LTT, Welsh Revenue Authority) and Scotland (LBTT, Revenue Scotland) the deadline is 30 days. Your solicitor or conveyancer usually files the return and pays on your behalf as part of the conveyancing process.

How much stamp duty do I pay on a buy-to-let?

A buy-to-let counts as an additional property whenever you already own another home, so the higher rates apply. In England and Northern Ireland that means a 5% surcharge on every band: on a £200,000 buy-to-let the standard stamp duty would be £1,500, but with the surcharge it is £11,500 (5% on the first £125,000 and 7% on the remaining £75,000). Wales and Scotland apply their own higher rates. Limited companies pay the higher rates on every residential purchase, including their first. If you're replacing your main home and complete before you sell, the higher rates still apply at completion, but you can reclaim them if you sell your old main home within 3 years. Use the calculator above with “additional property” set to yes for an estimate.

Is stamp duty different in Wales?

Yes. Wales uses Land Transaction Tax (LTT) instead of Stamp Duty Land Tax. It has different thresholds and rates, a separate set of higher rates for additional properties (5% up to £180,000, rising to 17%), and no first-time buyer relief. The 0% band is higher at £225,000 compared to £125,000 in England.

Stamp Duty by House Price

See the standard, first-time buyer, and additional property stamp duty figures for a specific purchase price.

Stamp duty on a £250,000 house£2,500 Stamp duty on a £350,000 house£7,500 Stamp duty on a £500,000 house£15,000 Stamp duty on a £600,000 house£20,000 Stamp duty on a £700,000 house£25,000

Now Estimate What You Could Borrow

Stamp duty is just one part of the picture. See an estimate of what 57 lenders could lend you — no credit search required. And if your job changes between offer and completion, read what happens if you are made redundant during a mortgage application before you exchange.

See What You Could Borrow Full Buying Costs Breakdown

No credit search57 lenders checkedResults in about 5 minutes

How this calculator works, and when it was last checked

Method: Tax is calculated band by band on the portion of the purchase price falling in each band, applying first-time-buyer relief and the additional-property surcharge where they apply.
Rates last verified: 2026-10-05 — Residential bands, first-time-buyer relief and additional-property surcharges checked against the published SDLT, LTT and LBTT rate tables; re-verified 2026-10-05 with no changes found.
Sources: HMRC — Stamp Duty Land Tax: residential property rates (England and Northern Ireland)
Welsh Government — Land Transaction Tax rates and bands (Wales)
Revenue Scotland — Land and Buildings Transaction Tax: residential property (Scotland)
Who checked it: Reviewed by Phillip Wakeling-Smith, CeMAP-qualified mortgage adviser.

Results are an estimate for general information, not a quote, an offer of credit, or advice. Your own figures depend on a lender's full assessment of your circumstances.