UK Stamp Duty Property Tax Calculator

It depends on where the property is, not where you live or where your solicitor is. A property in England or Northern Ireland is charged Stamp Duty Land Tax, set by HM Treasury. One in Scotland is charged Land and Buildings Transaction Tax, set by the Scottish Parliament. One in Wales is charged Land Transaction Tax, set by the Senedd. They are three genuinely separate taxes with different thresholds, different band boundaries and different reliefs — someone living in Cardiff who buys a flat in Bristol pays the English tax on it.

All three are banded, the same shape as Income Tax: each slice of the price is taxed at that band's own rate, not the whole price at the rate the top slice falls into. Buy a £350,000 home in England at standard rates and you pay nothing on the first £125,000, 2% on the next £125,000, and 5% only on the £100,000 above that — £7,500 in total, not £17,500 at a flat 5%. Crossing into a higher band by a single pound only costs you tax on that pound. The one exception to the banded logic is Scotland's Additional Dwelling Supplement, which is charged on the whole price at once.

It varies sharply by nation. In England and Northern Ireland, first-time buyers pay nothing up to £300,000 and 5% from £300,001 to £500,000 — worth up to £5,000 — but go a single pound over £500,000 and the relief disappears entirely rather than tapering, with the standard rates then applying to the whole price. In Scotland the relief simply raises the 0% band from £145,000 to £175,000: there is no upper price limit, but it is worth at most £600 however much you pay. In Wales there is no first-time buyer relief at all — the Welsh Government's position is that the higher £225,000 starting threshold does that job for everyone instead. In all cases every buyer must never have owned residential property anywhere in the world, and must intend to live there as their only or main home.

Each nation charges one, and each charges it differently. England and Northern Ireland add 5 percentage points to every band, so a £300,000 second home costs £20,000 rather than £5,000. Scotland charges the Additional Dwelling Supplement at 8% of the entire purchase price on top of the normal LBTT — £24,000 on that same £300,000, plus £4,600 of LBTT, so £28,600 in all. Wales applies a separate table of higher rates with its own band boundaries starting at £180,000. All three apply from £40,000, and all three count residential property you own anywhere in the world, not just in the UK.

Yes, provisionally — no tax authority can know in advance that you will sell. You pay the surcharge on completion and claim it back once the old home is sold, within 3 years in England, Northern Ireland and Wales, and within 36 months in Scotland. If you are selling on the same day as completion, or have already sold, tick “Replacing your main home” and the surcharge does not apply in the first place, because you never end up owning two properties.

Only in England and Northern Ireland, where it adds a further 2 percentage points on top of whichever rates already apply. Scotland and Wales have no equivalent, which is why the question disappears when you pick them. It goes by where you have spent your time rather than your nationality: broadly, you count as non-resident if you were present in the UK for fewer than 183 days in the 12 months before completion. If you become UK resident afterwards in the way the rules set out, the surcharge can be refunded.

Wales starts charging at £225,000, against £125,000 in England and Northern Ireland and £145,000 in Scotland — but it is the only one of the three with no first-time buyer relief, and its rate above the threshold starts at 6% rather than 2%. The design trades a relief aimed at one group for a higher starting point that applies to everyone. In practice that makes Wales cheaper than England on a modest purchase by someone who has owned before, and more expensive on a first-time purchase in the £250,000 to £400,000 range.

Within 14 days of completion in England and Northern Ireland, and within 30 days in Scotland and Wales. In practice your solicitor or conveyancer normally files the return and pays it on your behalf out of the funds they are holding for completion, then adds it to your final statement — but the legal responsibility, and the penalty for missing the deadline, is yours.

Leasehold purchases with significant ground rent, which involve a separate calculation on the rent itself; new-build and shared-ownership purchases with their own elections; mixed-use and commercial property; and purchases made through a company, which are charged differently again. Multiple Dwellings Relief, which used to reduce the bill on some multi-unit purchases in England and Northern Ireland, was abolished for transactions completing on or after 1 June 2024, so it is not modelled here because it no longer exists.

Usually because it assumed a different scenario than the one you meant. First-time buyer status has real eligibility conditions, and a joint purchase where only one buyer has owned a home before does not qualify at all. It is also worth checking that the other tool is using the right nation — a UK-wide calculator that quietly applies English rates to a Welsh property will be wrong by thousands.

Yes. Selecting Share builds a link that carries your purchase price, the nation and the choices you have made in the address, so opening it reproduces the same scenario rather than the defaults. On a phone this opens your normal share sheet; on desktop it copies the link to your clipboard. Nothing is sent to or stored on our servers.

The English and Northern Irish rates have been in force since 1 April 2025, the Scottish bands since 1 April 2021 with the 8% Additional Dwelling Supplement since 5 December 2024, and the Welsh main rates since 10 October 2022 with higher rates since 11 December 2024. None of the three has a fixed annual uprating date the way the tax year does: each is set at its own government's Budget and can take effect from the announcement itself — Scotland's supplement rose from 6% to 8% overnight, and Wales changed its higher rates the day after its Budget. The line under the rates on this page tracks each nation's own Budget and says when its figures were last checked.