Rates checked on
How the calculator works
One engine, three tax codes, every rate read at its source on 5 October 2026.
All the legal values used on this site live in a single parameter file: bands, rates, the £40,000 floor of the surcharges, the 183-day residence test, the 14-day and 30-day filing limits, the refund windows. Each block names the official page it was read from. Pages and calculators read that file, so a corrected value changes everywhere at once, and no rate is typed into an article.
The slice formula
All three taxes are “slice” taxes: each rate applies only to the part of the price that falls inside its band, and the slices are added. The total is rounded down to the pound, as the authorities’ worked examples do; band lines keep their pence on screen when a rate such as 7.5% produces them.
| Band | Amount in band | Rate | Tax |
|---|---|---|---|
| £0 to £125,000 | £125,000 | 0% | £0 |
| £125,001 to £250,000 | £125,000 | 2% | £2,500 |
| £250,001 to £925,000 | £45,000 | 5% | £2,250 |
| Total | £295,000 | 1.6% | £4,750 |
England and Northern Ireland: SDLT
| Portion of the price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
- First-time buyers: 0% to £300,000 and 5% above, only if the price is £500,000 or less and every buyer has never owned a home anywhere.
- Additional property: 5% added to every band when a buyer will own two dwellings worth £40,000 or more at the end of completion day, unless the main home is being replaced.
- Non-UK residents: 2% added to every residential band, including first-time buyer and higher rates, when any buyer spent fewer than 183 days in the UK in the year before completion.
- Companies: 17% of the whole price above £500,000, unless a relief applies (letting, development, trading); otherwise the higher rates.
Scotland: LBTT and ADS
| Portion of the price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Above £750,000 | 12% |
First-time buyer relief raises the nil band to £175,000, worth at most £600. The Additional Dwelling Supplement is a flat 8% of the whole price, added on top of LBTT, from £40,000. Companies pay it on their first dwelling. Scotland has no non-resident surcharge.
Wales: LTT
| Portion of the price | Rate |
|---|---|
| Up to £225,000 | 0% |
| £225,001 to £400,000 | 6% |
| £400,001 to £750,000 | 7.5% |
| £750,001 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
| Portion of the price | Rate |
|---|---|
| Up to £180,000 | 5% |
| £180,001 to £250,000 | 8.5% |
| £250,001 to £400,000 | 10% |
| £400,001 to £750,000 | 12.5% |
| £750,001 to £1,500,000 | 15% |
| Above £1,500,000 | 17% |
Wales uses a separate higher band table rather than a flat surcharge, has no first-time buyer relief and no non-resident surcharge.
Tests that block a release
The worked examples published by the three authorities are replayed by automated tests at every build, with the edges of each rule. The table is computed by the engine as you read it.
| Published by | Case | Official | This site |
|---|---|---|---|
| HMRC, residential rates page | £295,000, one home, England | £4,750 | £4,750 |
| HMRC, residential rates page | £500,000, first-time buyer | £10,000 | £10,000 |
| HMRC, higher rates guidance | £300,000, additional property | £20,000 | £20,000 |
| GOV.UK, non-residential rates | £275,000 commercial freehold | £3,250 | £3,250 |
| Revenue Scotland, residential rates | £235,000, Scotland | £1,800 | £1,800 |
| Revenue Scotland, residential rates | £875,000, Scotland | £63,350 | £63,350 |
| Welsh Revenue Authority, rates and bands | £280,000, main rates | £3,300 | £3,300 |
| Welsh Revenue Authority, rates and bands | £260,000 second home | £15,950 | £15,950 |
The house price data
City and area pages use the UK House Price Index for July 2026, read from HM Land Registry’s public data service on 5 October 2026: the average price of all sales, of sales to first-time buyers and to former owner-occupiers, and by property type. The most recent months of the index are revised as late sales are registered, so an average can move by a few hundred pounds between two releases. Northern Ireland publishes only the all-sales average by district.
What the calculator does not do
- Rent on a new lease (SDLT on the net present value above £125,000), except in the shared ownership tool where it is explained.
- Linked transactions, multiple dwellings relief in Scotland and Wales, purchases of six or more dwellings, and reliefs for charities, groups or developers.
- Transitional rules for contracts exchanged before a rate change: the calculator applies the rates in force for completions from 1 April 2025.
- The residence test itself: you say whether a buyer is non-resident; the 183-day count is explained on the non-resident page.
Sources
- GOV.UK, Stamp Duty Land Tax: residential property rates (rates from 1 April 2025)
- GOV.UK, Stamp Duty Land Tax: overview, thresholds and 14-day return
- HMRC, Higher rates of Stamp Duty Land Tax (updated 1 April 2025)
- HMRC, Stamp Duty Land Tax: corporate bodies (17% rate)
- GOV.UK, Stamp Duty Land Tax: shared ownership property
- GOV.UK, Stamp Duty Land Tax: reliefs and exemptions
- GOV.UK, Refunds of Stamp Duty Land Tax
- GOV.UK, Stamp Duty Land Tax: land and property transfers
- GOV.UK, Stamp Duty Land Tax: non-residential and mixed land and property rates
- HMRC, Stamp Duty Land Tax rates: 31 October 2024 to 31 March 2025
- HMRC, Stamp Duty Land Tax calculator
- HMRC Stamp Duty Land Tax Manual, SDLTM09850A: non-resident surcharge
- HMRC Stamp Duty Land Tax Manual, SDLTM09885: spouses and civil partners of UK residents
- HMRC Stamp Duty Land Tax Manual, SDLTM09960: becoming UK resident after the return
- HMRC Stamp Duty Land Tax Manual, SDLTM29845: definition of a first-time buyer
- HMRC Stamp Duty Land Tax Manual, SDLTM29880: first-time buyers and the market value election
- HMRC Stamp Duty Land Tax Manual, SDLTM09795: interests inherited in the last three years
- HM Treasury and HMRC, Budget 2025 overview of tax legislation and rates, Annex A
- Finance Act 2003, Schedule 4ZA (higher rates for additional dwellings)
- Finance Act 2003, section 55 (amount of tax chargeable)
- Revenue Scotland, LBTT residential property rates and bands
- Revenue Scotland, The Additional Dwelling Supplement (ADS)
- Revenue Scotland, LBTT10070: ADS repayment claims
- Revenue Scotland, LBTT3048: first-time buyer relief
- Revenue Scotland, LBTT non-residential property rates
- Revenue Scotland, LBTT calculator
- Land and Buildings Transaction Tax (Scotland) Act 2013, Schedule 2A (ADS)
- Welsh Revenue Authority, Land Transaction Tax rates and bands
- Welsh Revenue Authority, Higher rates of Land Transaction Tax: overview (updated 27 August 2025)
- Welsh Revenue Authority, Higher rates technical guidance
- Welsh Revenue Authority, Land Transaction Tax: overview (no first-time buyer relief, 30-day return)
- Welsh Revenue Authority, Claim a refund of Land Transaction Tax higher rates
- Welsh Revenue Authority, Land Transaction Tax calculator
- Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Schedule 5 (higher rates)
- HM Land Registry, UK House Price Index (July 2026 data)
- HMRC, Penalties and interest on a late Stamp Duty Land Tax return (updated 26 June 2026)
Everything is reviewed at least every 12 months and after each UK, Scottish and Welsh Budget. Spotted a difference? contact@stampdutyhelp.co.uk.
Written by Radif Partners
Publisher of UK property purchase tax calculators · SDLT, LBTT, LTT
Rates checked on · Editorial policy · Contact
Estimates only: the figures on this page apply the published bands to the facts entered and do not replace advice from your conveyancer or the decision of HMRC, Revenue Scotland or the Welsh Revenue Authority.
Bands and surcharges for 2026, read on the official pages on