UK Stamp Duty Guide
Compare stamp duty rates across England, Scotland, and Wales. Free calculators for SDLT, LBTT, and LTT with 2025/26 rates and thresholds.
SDLT Calculator
Calculate Stamp Duty Land Tax for England and Northern Ireland. Includes first-time buyer relief and additional property surcharge.
UK Stamp Duty Calculator
Compare stamp duty across all UK nations side by side. See SDLT, LBTT, and LTT calculations together.
Scotland LBTT Calculator
Calculate Land and Buildings Transaction Tax with first-time buyer relief and Additional Dwelling Supplement.
Wales LTT Calculator
Calculate Land Transaction Tax with higher rates for additional properties and non-resident surcharge.
Scotland ADS Calculator
Calculate the 6% Additional Dwelling Supplement on second homes and buy-to-let properties in Scotland.
UK Stamp Duty Rate Tables 2025/26
Stamp duty in the UK is not a single tax — it is three separate systems operated by different governments. The rates, thresholds, and relief schemes differ significantly between England, Scotland, and Wales, making it important to use the right calculator for your purchase location.
England & Northern Ireland — SDLT
| Band | Standard | First-Time | Additional |
|---|---|---|---|
| Up to £125,000 | 0% | 0% | 5% |
| £125,001 — £250,000 | 2% | 0%* | 7% |
| £250,001 — £300,000 | 5% | 0%* | 10% |
| £300,001 — £500,000 | 5% | 5%* | 10% |
| £500,001 — £925,000 | 5% | 5% | 10% |
| £925,001 — £1,500,000 | 10% | 10% | 15% |
| Over £1,500,000 | 12% | 12% | 17% |
* First-time buyer relief only applies on properties up to £500,000. Non-residents add 2% to all rates.
First-Time Buyer Relief Comparison
Each UK nation handles first-time buyer relief differently. Here is how they compare for a £300,000 property purchase:
England (SDLT)
0% up to £300,000 for first-time buyers (on properties up to £500,000)
Scotland (LBTT)
0% up to £175,000, then 2% to £250,000, 5% above. First-time buyer nil-rate to £175k.
Wales (LTT)
0% up to £225,000, then 6% above. No specific first-time buyer relief in Wales.
Surcharges for Second Homes and Buy-to-Let
All three UK nations impose additional charges on purchases of second homes, holiday lets, and buy-to-let properties. These surcharges apply on top of the standard rates:
- England (SDLT): 5% surcharge from October 2024 (increased from 3%). Applies to the full purchase price. Use the SDLT Calculator with "Additional Property" selected.
- Scotland (LBTT): 6% Additional Dwelling Supplement (ADS). Applies to the full purchase price. Can be reclaimed within 18 months if you sell your previous main home. Use the ADS Calculator for exact figures.
- Wales (LTT): 4% higher rates surcharge on additional properties. Applies to the full purchase price. Use the Wales LTT Calculator with additional property selected.
Non-UK residents purchasing property in England also pay an additional 2% surcharge on top of all other rates, including the additional property surcharge. This means a non-resident buying a second home could pay standard SDLT plus 5% plus 2% — a total of 7% extra on the full property price.
Key Changes in 2025/26
Several significant changes took effect in the 2025/26 tax year that increase stamp duty costs for most buyers:
- SDLT nil-rate band reverts from £250,000 to £125,000 (April 2025), doubling the tax on many mid-range properties.
- First-time buyer threshold drops from £425,000 to £300,000, and the maximum eligible price from £625,000 to £500,000.
- Additional property surcharge rose from 3% to 5% in England (October 2024), adding thousands to buy-to-let and second home purchases.
- Scotland ADS at 6% remains the highest additional property surcharge in the UK.
Frequently Asked Questions
What is stamp duty and when do I pay it?
Stamp duty is a tax on property purchases in the UK. In England and Northern Ireland it is called Stamp Duty Land Tax (SDLT), in Scotland it is Land and Buildings Transaction Tax (LBTT), and in Wales it is Land Transaction Tax (LTT). You must pay it within 14 days of completing your property purchase. Your solicitor or conveyancer usually handles the payment.
How much stamp duty will I pay in 2025/26?
The amount depends on the property price, your location, and your circumstances. From April 2025, the SDLT nil-rate band reverts to £125,000 (from £250,000). A standard buyer purchasing a £300,000 property in England will pay £5,000 in SDLT. First-time buyers, additional property buyers, and non-residents all have different rates. Use our calculators for exact figures.
Do first-time buyers get stamp duty relief?
Yes, but the thresholds changed in April 2025. In England, first-time buyers pay 0% on the first £300,000 (previously £425,000) and 5% up to £500,000 (previously £625,000). Scotland offers first-time buyer relief on LBTT with a nil-rate band up to £175,000. Wales does not offer specific first-time buyer relief on LTT.
What is the additional property surcharge?
Buying a second home or buy-to-let property incurs a surcharge on top of standard rates. In England, it is 5% (increased from 3% in October 2024). In Scotland, the Additional Dwelling Supplement (ADS) is 6%. In Wales, the higher rates for additional properties add 4% surcharge. These apply to the entire purchase price.
Is stamp duty different in Scotland and Wales?
Yes. Scotland uses LBTT with rates of 0% up to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000, and 12% above. Wales uses LTT with rates of 0% up to £225,000, 6% to £400,000, 7.5% to £750,000, 10% to £1.5M, and 12% above. Each system has different relief schemes and surcharges.
Can I claim a stamp duty refund?
If you paid the additional property surcharge because you had not yet sold your previous main home, you can claim a refund within 3 years of the purchase if you sell the old property within that period. In Scotland, you can reclaim ADS within 18 months. Contact HMRC (England), Revenue Scotland, or the Welsh Revenue Authority to process the refund.
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