UK Stamp Duty Calculator
See the stamp duty on a home in England & Northern Ireland, LBTT in Scotland or LTT in Wales, band by band.
How your stamp duty is worked out
The price is cut into bands. Each slice is taxed at its own rate, then any surcharge is added on top.
- 1
Start with the price
£300,000 price
= 3 bands - 2
Tax each slice
£0 + £2,500 + £2,500
= £5,000 - 3
Add any surcharge
Home mover: none
= £0 - 4
Your total and rate
£5,000 ÷ £300,000
= 1.67% of price
Read more: the formula, a worked example and every rate in England & NI, Scotland and Wales
The formula
For each band: tax = (part of the price in the band) × band rate
Stamp duty = sum of all bands, rounded down to the pound
Additional property, England & NI: every band rate + 5%
Non-UK resident, England & NI: every band rate + 2%
Scotland ADS: + whole price × 8%
Wales additional property: use the higher rates table
Effective rate = stamp duty ÷ price × 100
Worked example
A home mover buys a £300,000 home in England. The first £125,000 is taxed at 0% = £0. The next £125,000 (£125,001 to £250,000) is taxed at 2% = £2,500. The last £50,000 (£250,001 to £300,000) is taxed at 5% = £2,500. Stamp duty is £0 + £2,500 + £2,500 = £5,000, an effective rate of £5,000 ÷ £300,000 = 1.67%. A first-time buyer pays £0, because the whole price is inside the £300,000 0% band. As an additional property, add 5% of £300,000 = £15,000, so £20,000. A non-UK resident home mover adds 2% of £300,000 = £6,000, so £11,000.
The same £300,000 home mover purchase in Scotland: £145,000 at 0%, £105,000 at 2% = £2,100 and £50,000 at 5% = £2,500, so £4,600 LBTT. In Wales: £225,000 at 0% and £75,000 at 6% = £4,500 LTT.
England & Northern Ireland (SDLT) from 1 April 2025
| Part of the price | Home mover | Additional property |
|---|---|---|
| Up to £125,000 | 0% | 5% |
| £125,001 to £250,000 | 2% | 7% |
| £250,001 to £925,000 | 5% | 10% |
| £925,001 to £1,500,000 | 10% | 15% |
| Over £1,500,000 | 12% | 17% |
First-time buyers: up to £300,000 at 0%, £300,001 to £500,000 at 5%. No relief if the price is over £500,000. Non-UK residents add 2% to every band. A company buying a home for more than £500,000 pays a flat 17% of the whole price unless a relief applies (for example a property rental business), in which case it pays the additional property rates.
Before 1 April 2025 the 0% band went up to £250,000, and first-time buyers paid nothing up to £425,000 and 5% up to £625,000. Before 31 October 2024 the additional property surcharge was 3% and the company flat rate 15%. Pick the completion date in Advanced to use those rates.
Scotland (LBTT)
| Part of the price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
First-time buyer relief raises the 0% band to £175,000 (a saving of up to £600), with no price limit. Additional homes and companies pay the Additional Dwelling Supplement (ADS) of 8% of the whole price on top. There is no non-UK resident surcharge.
Wales (LTT)
| Main rates | Rate |
|---|---|
| Up to £225,000 | 0% |
| £225,001 to £400,000 | 6% |
| £400,001 to £750,000 | 7.5% |
| £750,001 to £1,500,000 | 10% |
| Over £1,500,000 | 12% |
| Higher rates (additional homes, companies) | Rate |
|---|---|
| Up to £180,000 | 5% |
| £180,001 to £250,000 | 8.5% |
| £250,001 to £400,000 | 10% |
| £400,001 to £750,000 | 12.5% |
| £750,001 to £1,500,000 | 15% |
| Over £1,500,000 | 17% |
Wales has no first-time buyer relief and no non-UK resident surcharge.
Good to know
- The surcharges for additional homes don't apply to a property under £40,000.
- Bought before selling your old main home? You pay the higher rates now and can claim the extra back if you sell the old home within the time allowed (36 months in England & NI; check the Scottish and Welsh time limits).
- Buying jointly: if any buyer already owns a home and won't be replacing it, the higher rates usually apply to the whole purchase. First-time buyer relief needs every buyer to be a first-time buyer.
- Furniture, curtains and other moveable items can be taken off the price if their value is fair. Fixtures such as a fitted kitchen can't.
- Due within 14 days of completion in England & NI and 30 days in Scotland and Wales.
- Not covered here: leasehold rent (the tax on a lease's net present value), shared ownership, buying several homes at once, and non-residential or mixed-use property.
For general information. Rates from gov.uk, Revenue Scotland and the Welsh Government; check the official pages before you rely on them. Rules change; for your purchase, ask your solicitor or conveyancer.
Common questions
How much is stamp duty on a £300,000 house?
In England and Northern Ireland a home mover pays £5,000: nothing on the first £125,000, 2% (£2,500) on the next £125,000 and 5% (£2,500) on the last £50,000. A first-time buyer pays nothing. If it is an additional property, the 5% surcharge on the whole price adds £15,000, so £20,000. In Scotland a home mover pays £4,600 LBTT, and in Wales £4,500 LTT.
Do first-time buyers pay stamp duty?
In England and Northern Ireland, first-time buyers pay nothing up to £300,000 and 5% on the part from £300,001 to £500,000. If the price is over £500,000 there is no relief at all and the normal rates apply. In Scotland, first-time buyer relief raises the 0% band to £175,000, a saving of up to £600. Wales has no first-time buyer relief.
What is the stamp duty surcharge on a second home?
In England and Northern Ireland an additional property, such as a second home or buy-to-let, costs an extra 5% on every band, which works out as 5% of the whole price on top of the normal tax. In Scotland the Additional Dwelling Supplement is 8% of the price. In Wales a separate set of higher rates is used, starting at 5%. Properties under £40,000 don't attract the surcharge.
I am buying before I sell my home. Do I pay the surcharge?
Usually yes. If you still own your old home on the day you complete, you pay the higher rates for an additional property. If you then sell your old main home within the time allowed (36 months in England and Northern Ireland), you can ask for the extra back. Pick "Old home not sold yet" in Advanced to see how much you pay now and how much you could reclaim.
Do non-UK residents pay more stamp duty?
In England and Northern Ireland, buyers who are not UK resident pay an extra 2% on every band, on top of any other rates, including first-time buyer rates and the additional property surcharge. On a £300,000 home that adds £6,000. Scotland and Wales have no separate surcharge for non-UK residents.
When do I have to pay stamp duty?
Your solicitor or conveyancer usually files the return and pays for you. In England and Northern Ireland it is due within 14 days of completion. LBTT in Scotland and LTT in Wales are due within 30 days. Tax is worked out on the price you pay, less the value of furniture and other moveable items included in the sale.
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