England and Northern Ireland
| Price band | Rate | First-time buyer |
|---|---|---|
| Up to £125,000 | 0% | 0% up to £300,000 |
| £125,001–£250,000 | 2% | 5% £300,001–£500,000 |
| £250,001–£925,000 | 5% | Relief lost above £500,000 |
| £925,001–£1.5m | 10% | |
| Over £1.5m | 12% |
Second homes and buy-to-let
In England a 5% surcharge applies on top of every band. Scotland's Additional Dwelling Supplement is 8% of the whole price. Wales uses a separate higher-rate table.
Build a complete purchase budget
Transaction tax is one completion cost, not the whole amount needed. Keep it alongside legal fees and other costs, and confirm the property location and buyer circumstances before relying on an estimate.
Try it with your own numbers
Calculate Stamp Duty in England and Northern Ireland, LBTT in Scotland and LTT in Wales, including first-time buyer relief and second-home surcharges.
Frequently asked questions
Who counts as a first-time buyer?
Someone who has never owned a residential property anywhere in the world, buying their main home.
Check it on GOV.UK: SDLT residential property rates (opens GOV.UK in a new tab)
Sources
Tax year 2026/27. Check these official sources for current rules and deadlines.
Related calculators
- Stamp Duty Calculator — Calculate Stamp Duty in England and Northern Ireland, LBTT in Scotland and LTT in Wales, including first-time buyer relief and second-home surcharges.
Related guides
- Inheritance Tax Explained — How UK Inheritance Tax works: the nil-rate bands, spouse exemption, gifts and the seven-year rule, and upcoming changes.
- Capital Gains Tax Explained — How Capital Gains Tax works in 2026/27, the £3,000 allowance, 18% and 24% rates, and when you need to report.
- Council Tax Bands Explained — How council tax bands work in England, Scotland and Wales, the valuation dates behind them, the Band D ratios, and the discounts you can claim.