UK Stamp Duty Calculator – SDLT, LBTT & LTT

How to Use the UK Stamp Duty Calculator

This free calculator estimates the tax due when you buy land or property in the UK. England and Northern Ireland charge Stamp Duty Land Tax (SDLT), Scotland charges Land and Buildings Transaction Tax (LBTT), and Wales charges Land Transaction Tax (LTT). Enter the nation, price and buyer type to see the bill, an effective rate, band-by-band workings, charts and a three-nation comparison.

Step-by-step guide

1. Choose where you are buying

• England & NI — SDLT, collected by HMRC.
• Scotland — LBTT, collected by Revenue Scotland. Additional homes pay an 8% Additional Dwelling Supplement on the whole price.
• Wales — LTT, collected by the Welsh Revenue Authority. Additional homes use a separate higher-rate table. There is no first-time buyer relief.

2. Set the property type and price

Use Residential for a home. Use Non-residential / mixed for commercial property or a mixed-use purchase (those use the non-residential tables in all three nations). The purchase price is the chargeable consideration — usually the price you agree to pay.

3. Tell the calculator who is buying

• First-time buyer — you (and anyone buying with you) have never owned a residential property anywhere in the world, and the home will be your main residence.
• Next home — you will own only this residential property after completion, or you are replacing your main residence.
• Additional property — a second home, holiday home or buy-to-let, or you still own another dwelling worth £40,000 or more at the end of the day of completion.

Tick replaces my main residence if the extra home is really a move. Tick non-UK resident only for England & NI purchases where the 183-day presence test is not met.

4. Shared ownership (optional)

Enter the full market value and the initial share. You can tax either the share you are buying now, or make a market value election and pay on the full value immediately. First-time buyer relief can apply in England & NI and Scotland where the rules are met. Rent on the unsold share is not included.

5. Read the results

Duty updates as you type. The charts show how each band contributes, how the bill grows with price, and what the same purchase would cost in the other two nations.

Common scenarios & examples

Rates used (residential, from 1 April 2025 unless noted)

• England & NI standard: 0% to £125k, 2% to £250k, 5% to £925k, 10% to £1.5m, 12% above.
• England & NI first-time buyer: 0% to £300k and 5% to £500k, only if the price is £500k or less.
• England & NI additional: standard rates + 5 percentage points. Non-UK residents add a further 2% of the whole price.
• Scotland standard: 0% to £145k, 2% to £250k, 5% to £325k, 10% to £750k, 12% above. First-time buyers: nil-rate band £175k (no cap). ADS: 8% of the whole price if £40k or more.
• Wales standard: 0% to £225k, 6% to £400k, 7.5% to £750k, 10% to £1.5m, 12% above. Higher rates: 5% / 8.5% / 10% / 12.5% / 15% / 17% from 11 December 2024. No first-time buyer relief.
• Non-residential: England 0% / 2% / 5% from £150k and £250k; Scotland 0% / 1% / 5% from £150k and £250k; Wales 0% / 1% / 5% / 6% from £225k, £250k and £1m.