Stamp Duty Calculator
Calculate stamp duty for England & NI (SDLT), Scotland (LBTT), and Wales (LTT). Includes first-time buyer relief and additional property surcharges. Rates updated for 2025/26.
Quick answer
On a £400,000 home in England, a home mover pays £10,000 SDLT (0% to £125k, 2% to £250k, 5% to £400k). A first-time buyer pays £5,000 (0% to £300k, 5% to £400k). A buy-to-let or second home pays £22,000 (the standard bill plus the 3% surcharge on the full price). Scotland uses LBTT (different bands and the ADS surcharge); Wales uses LTT.
Understanding UK stamp duty in 2025/26
Stamp duty is a progressive band-based tax on property purchases. It's called SDLT (Stamp Duty Land Tax) in England and Northern Ireland, LBTT (Land and Buildings Transaction Tax) in Scotland, and LTT (Land Transaction Tax) in Wales. All three systems use the same banded structure but with different thresholds, rates, and reliefs.
The April 2025 changes lowered the England and NI nil-rate band from £250,000 back to £125,000, and the first-time buyer threshold from £425,000 back to £300,000. The Additional Dwelling Supplement (the surcharge for buy-to-let and second homes) rose to 5% in England and 8% in Scotland in October 2024. These changes are reflected in the calculator above.
England SDLT bands 2025/26
| Band | Standard | First-time | Additional |
|---|---|---|---|
| £0 – £125k | 0% | 0% | 5% |
| £125k – £250k | 2% | 0% | 7% |
| £250k – £300k | 5% | 0% | 10% |
| £300k – £500k | 5% | 5% | 10% |
| £500k – £925k | 5% | Standard | 10% |
| £925k – £1.5m | 10% | Standard | 15% |
| Above £1.5m | 12% | Standard | 17% |
First-time buyer relief is only available on properties up to £625,000. Above that, standard rates apply on the whole purchase.
Worked example: £350,000 first-time buyer
A £350,000 home for a qualifying first-time buyer in England: no SDLT on the first £300,000, then 5% on the next £50,000. Total £2,500, an effective rate of 0.71%. The same purchase by a non-FTB standard mover costs £7,500. So the FTB relief is worth £5,000 on a £350k purchase.
Worked example: £400,000 home mover
£400,000 standard residential purchase: 0% on £125k, 2% on next £125k (£2,500), 5% on next £150k (£7,500). Total £10,000, an effective rate of 2.5%. If the same buyer is purchasing this as a second home, the 5% surcharge applies across all bands and the total becomes £30,000. The extra £20,000 is the additional dwelling cost.
Worked example: £750,000 buy-to-let
£750,000 BTL purchase in England. Standard SDLT would be £25,000. With the 5% additional property surcharge across all bands the total becomes £62,500, an effective rate of 8.33%. This 5% surcharge has meaningfully changed the economics of leveraged BTL investment. Many landlords now structure new purchases through limited companies where, although still subject to the surcharge, mortgage interest is fully deductible (unlike personal ownership post-Section 24).
How SDLT compares to LBTT (Scotland) and LTT (Wales)
Scotland's LBTT has a higher nil-rate band than England (£145k vs £125k) and a more progressive structure that generally lands lower for purchases under £325k and higher for purchases over £750k compared to SDLT. Wales' LTT has the highest nil-rate band of the three at £225k, but no first-time buyer relief. As a result, FTBs in England usually pay less than FTBs in Wales for purchases under £500k.
Use the region selector at the top of the calculator to compute the right tax for your specific location. We update the rates as soon as HMRC, Revenue Scotland or the Welsh Revenue Authority publish changes.
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