What are the current SDLT rates in England and Northern Ireland?

For standard residential property purchases in England and Northern Ireland, SDLT rates for 2025-26 are: 0% on the first £250,000, 5% on £250,001-£925,000, 10% on £925,001-£1,500,000, and 12% on anything above £1,500,000. First-time buyers pay 0% up to £425,000 and 5% on £425,001-£625,000 (only if the property costs £625,000 or less).

How much extra stamp duty do I pay on a second home?

If you are buying an additional property (such as a second home or buy-to-let), you pay a 3% surcharge on top of the standard SDLT rates on each band. This means you pay 3% on the first £250,000, 8% on £250,001-£925,000, 13% on £925,001-£1,500,000, and 15% above £1,500,000.

What is the difference between SDLT, LBTT, and LTT?

SDLT (Stamp Duty Land Tax) applies in England and Northern Ireland. LBTT (Land and Buildings Transaction Tax) is Scotland's equivalent, with different thresholds and rates set by the Scottish Parliament. LTT (Land Transaction Tax) applies in Wales, administered by the Welsh Revenue Authority. All three are progressive taxes on property purchases but with different band structures.

Do first-time buyers get stamp duty relief?

Yes, in England and Northern Ireland, first-time buyers pay no SDLT on properties up to £425,000 and 5% on the portion between £425,001 and £625,000. However, this relief only applies if the property price is £625,000 or less — if it exceeds this threshold, standard rates apply to the entire purchase. Scotland and Wales have their own first-time buyer relief schemes.

Stamp Duty Calculator UK

Calculate stamp duty for England & NI (SDLT), Scotland (LBTT), or Wales (LTT) for 2025-26.

Property Price (£)

Buyer Type

Country

Stamp Duty (SDLT)

£0

Effective rate: 0%

Band-by-Band Breakdown

How UK Stamp Duty Works

When you buy a property in the United Kingdom, you are required to pay a property transaction tax. The name, rates, and thresholds vary depending on which country the property is located in. England and Northern Ireland use Stamp Duty Land Tax (SDLT), Scotland uses Land and Buildings Transaction Tax (LBTT), and Wales uses Land Transaction Tax (LTT). All three systems are progressive, meaning tax is charged only on the portion of the price within each band, not on the entire amount.

England and Northern Ireland (SDLT)

Standard SDLT rates start at 0% on the first £250,000, rising through 5%, 10%, and 12% bands. First-time buyers benefit from an enhanced nil-rate band of £425,000, but only if the property price does not exceed £625,000. Additional properties such as second homes or buy-to-let investments attract a 3% surcharge on every band. SDLT must be filed and paid within 14 days of completion.

Scotland (LBTT) and Wales (LTT)

Scotland's LBTT has its own thresholds, starting with a nil-rate band up to £145,000, then progressive rates of 2%, 5%, 10%, and 12%. Wales applies LTT with a nil-rate band up to £225,000, followed by rates of 6%, 7.5%, 10%, and 12%. Both nations set their rates independently and can adjust them at any time through their respective parliaments.

This calculator automatically applies the correct rates and bands based on your selected country and buyer type, showing a complete band-by-band breakdown and the effective tax rate as a percentage of the property price.

This calculator is for informational purposes only and does not constitute financial, tax, or legal advice. Always consult a qualified professional for decisions specific to your situation.

Stamp Duty Calculator UK

How UK Stamp Duty Works

England and Northern Ireland (SDLT)

Scotland (LBTT) and Wales (LTT)

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