Calculate the exact stamp duty payable on a UK property purchase across all three transaction-tax regimes — SDLT for England and Northern Ireland, LBTT for Scotland and LTT for Wales. The calculator stacks every surcharge layer correctly: +5% for additional properties (BTL and second homes), +2% for non-UK residents on SDLT, +6% Scottish Additional Dwelling Supplement (raised to 8% from December 2024), and the entirely separate higher-residential bands used in Wales. First-time buyer relief is applied automatically where eligible.
Stamp Duty / LBTT / LTT Calculator
Three jurisdictions, one calculator. Switch between SDLT (England & NI), LBTT (Scotland) and LTT (Wales) — with the surcharge layers correctly stacked for additional property, company, and non-UK resident buyers.
Three transaction-tax regimes operate side by side in the UK. England & NI use SDLT with a +5% additional-property surcharge that stacks with a +2% non-UK-resident surcharge. Scotland uses LBTT with a flat +6% Additional Dwelling Supplement. Wales uses LTT with an entirely separate higher-residential table — not a percentage add to the main table.
Total tax
£7,500
Effective rate
2.14%
Jurisdiction
SDLT
England & Northern Ireland
Same price, different buyer type
The surcharge cost, visible in one strip. Non-resident surcharge excluded.
Main residence
£7,500
First-time buyer
£2,500
-£5,000 vs main residence
Additional property
£25,000
+£17,500 vs main residence
Band-by-band breakdown
How each pound of tax was calculated. Surcharge layers are shaded distinctly.
| Band | Layer | Rate | Taxable | Tax |
|---|---|---|---|---|
| £0 – £125,000 | Standard band | 0.00% | £125,000 | £0 |
| £125,000 – £250,000 | Standard band | 2.00% | £125,000 | £2,500 |
| £250,000 – £925,000 | Standard band | 5.00% | £100,000 | £5,000 |
| Total | 2.14% | £350,000 | £7,500 |
Tax vs price
The cliff edges in the regime, visualised. Useful for spotting where adding £5k pushes you into a new band.
Notes
- 14-day SDLT filing deadline (England & NI).
For planning purposes only — not tax or legal advice. Edge cases (linked transactions, multiple dwellings relief, partnership-incorporation SDLT relief) are not modelled.
Frequently asked questions
Answers to the questions UK property investors most often have about this tool and the underlying rules.
- What is the stamp duty on a £400,000 buy-to-let in England in 2026?
- Standard SDLT on £400,000 is £10,000 (0% to £125k, 2% to £250k, 5% on the slice to £400k). The 5% additional-property surcharge adds another £20,000 (5% × £400,000), giving a total of £30,000. A non-UK resident would pay a further £8,000 (+2%).
- How much is LBTT on a £300,000 main residence in Scotland?
- LBTT on a £300,000 Scottish main residence is £4,600 (0% to £145k, 2% to £250k, 5% on the slice to £300k). Add 8% ADS (£24,000) if it's an additional property — Scotland raised ADS from 6% to 8% on 5 December 2024.
- Is there first-time buyer relief on Welsh LTT?
- No. Wales is the only UK jurisdiction without first-time buyer relief on land transaction tax. The £225,000 nil-rate band on the main residential table covers most Welsh first-time purchases anyway, but no separate FTB scheme exists.
- Why does my company pay 17% on properties over £500k?
- Residential property bought by a "non-natural person" (typically a company holding the property as an investment for connected persons) above £500,000 is taxed at a flat 17% under the corporate envelope rules — raised from 15% on 31 October 2024. This sits alongside the Annual Tax on Enveloped Dwellings (ATED). Specialist advice is essential before structuring this way.
- When is stamp duty payable in the UK?
- SDLT is due within 14 days of completion in England and NI. LBTT (Scotland) and LTT (Wales) both have 30-day filing deadlines. Your conveyancer normally pays it on your behalf at completion — the funds need to be with them in advance.