UK Stamp Duty Calculator

Intro

Estimate residential property transaction tax for England and Northern Ireland (SDLT), Scotland (LBTT), or Wales (LTT). The published rate tables were checked on 14 October 2026. The calculator assumes you have already established which buyer status applies; it cannot determine legal eligibility for relief or an exception.

Additional-property threshold: for the ordinary individual residential purchase modelled here, higher SDLT and Welsh LTT rates apply from £40,000, including exactly £40,000. Purchases below that amount use main rates. Scottish ADS also excludes purchases below £40,000. Buyer eligibility and other exceptions still need to be checked separately.

What this stamp duty calculator does

Enter the property price in pounds sterling, select the location and buyer type, and indicate a qualifying replacement of your main residence if applicable. The result includes estimated tax, effective rate, total price plus tax, and a band breakdown. Other purchase costs are excluded.

The replacement switch selects main-home rates. It does not check ownership history, sale dates, joint buyers, residency or refund conditions.

How it works

Property transaction tax is usually calculated on slices of the price. Scotland's Additional Dwelling Supplement is added on the whole price when applicable.

England and Northern Ireland: SDLT

HMRC residential SDLT rates give main rates of 0%, 2%, 5%, 10% and 12%, with boundaries at £125,000, £250,000, £925,000 and £1.5 million. The current thresholds apply from 1 April 2025.

Eligible first-time buyers pay 0% up to £300,000 and 5% on the rest up to £500,000. Above £500,000, the entire purchase uses main rates. All buyers must qualify; selecting first-time buyer does not establish eligibility.

The calculator's additional-property table adds 5 percentage points to main rates. HMRC's higher-rate eligibility rules include a £40,000 purchase threshold. The calculator uses main rates below £40,000 and the additional-property table at £40,000 or more when that buyer type is selected. The separate non-UK-resident surcharge is excluded.

Scotland: LBTT and ADS

Revenue Scotland residential bands are 0%, 2%, 5%, 10% and 12%, with boundaries at £145,000, £250,000, £325,000 and £750,000. These bands apply from 1 April 2021.

First-time buyer relief increases the nil-rate band to £175,000, saving up to £600. All buyers must meet the conditions, including never having owned a dwelling anywhere and intending to occupy the new home as their only or main residence.

Where applicable, the Additional Dwelling Supplement adds 8% of the whole price for purchases of £40,000 or more. That rate applies from 5 December 2024, subject to transitional rules. The calculator applies the threshold and rate but does not assess ADS eligibility or repayment rights.

Wales: LTT

Welsh Revenue Authority rates and bands give main rates of 0%, 6%, 7.5%, 10% and 12%, with boundaries at £225,000, £400,000, £750,000 and £1.5 million, effective from 10 October 2022.

Higher rates are 5%, 8.5%, 10%, 12.5%, 15% and 17%, with boundaries at £180,000, £250,000, £400,000, £750,000 and £1.5 million, effective from 11 December 2024, subject to transitional rules.

Wales has no separate first-time buyer relief, so that selection uses main rates here. The higher-rate rules exclude purchases below £40,000. The calculator applies that exclusion and uses higher rates from exactly £40,000 when additional-property treatment is selected.

Example calculation

For a £300,000 main-home purchase in England or Northern Ireland, assuming no surcharge or special relief:

• First £125,000 × 0% = £0.
• Next £125,000 × 2% = £2,500.
• Remaining £50,000 × 5% = £2,500.

Estimated SDLT is £5,000. Price plus tax is £305,000, before legal fees and other costs. The effective tax rate is about 1.67%.

Additional-property threshold examples

For an ordinary individual purchase, with additional-property status selected and no qualifying main-residence replacement:

At £40,000, England/NI and Welsh higher-rate tax is `£40,000 × 5% = £2,000`; Scottish ADS is `£40,000 × 8% = £3,200`, with no ordinary LBTT in that price band. The threshold determines whether higher-rate treatment applies; it is not a £40,000 tax-free allowance. Main-home and first-time selections give £0 at these low prices. A qualifying replacement uses main rates under the existing replacement-switch assumption.

How to use the result

Use the estimate to plan a purchase budget after checking the correct tax regime and buyer status. Use the official sources above and your conveyancer to establish the amount actually due.

Compare with the Mortgage Calculator and Savings Goal Calculator for other parts of your buying budget.

Assumptions and limitations

• Residential purchases by individuals only, using the displayed current bands. There is no transaction-date input; historic rates and transitional contract rules are not calculated.
• The £40,000 purchase threshold is applied to additional-property SDLT, Welsh LTT and Scottish ADS. It does not establish whether you own another qualifying dwelling or meet an exception. Main-home and eligible first-time calculations use their existing bands.
• First-time relief and additional-property treatment depend on all relevant buyers and ownership circumstances. The form does not test those conditions.
• Only use the replacement switch after confirming the relevant exception applies. Buying a new main home before selling the old one can still require higher tax initially; a possible later refund is not the same as an exemption at completion. See the jurisdiction's higher-rate/ADS guidance above.
• Companies, trusts, mixed-use property, leases, shared ownership, multiple dwellings relief, linked transactions and the non-resident SDLT surcharge are excluded.
• Tax rules and effective dates matter. Confirm the final figure with your conveyancer or the relevant official calculator before relying on it. This is general information, not tax or legal advice.

Sources and checks

Sources checked: 14 October 2026. The linked HMRC, Revenue Scotland and Welsh Revenue Authority guidance was compared with the calculator's rate tables, relief thresholds and additional-property handling. The worked example and representative band-boundary calculations were checked independently. The £40,000 purchase threshold was also checked at £39,999, £40,000 and £40,001 across all three locations, buyer types and replacement-switch settings, alongside the rate-band and £300,000 examples.

This is a dated source and calculation check, not professional tax or legal review, an endorsement by a tax authority, or confirmation that any buyer qualifies. Recheck official guidance for your transaction's effective date.

How we explain formulas, assumptions and sources