Stamp duty rates 2026/27
England & Northern Ireland (SDLT): 0% up to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5m and 12% above. First-time buyers pay 0% up to £300,000 and 5% up to £500,000 (no relief above £500,000). Additional properties pay 5% more in every band and non-UK residents pay a further 2%.
Scotland (LBTT): 0% to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000, 12% above. First-time buyers get a £175,000 nil band. The Additional Dwelling Supplement is 8% of the whole price.
Wales (LTT): 0% to £225,000, 6% to £400,000, 7.5% to £750,000, 10% to £1.5m, 12% above. Higher residential rates apply to additional properties. Wales has no first-time buyer relief.
Worked example
A £295,000 home in England (not a first-time buyer): 0% on £125,000 + 2% on £125,000 (£2,500) + 5% on £45,000 (£2,250) = £4,750, matching the GOV.UK example.
Frequently asked questions
Do first-time buyers pay stamp duty in England?
Not on the first £300,000. You pay 5% on the portion from £300,001 to £500,000. If the price is over £500,000, normal rates apply.
How much is stamp duty on a second home?
In England/NI add 5% to every band. In Scotland add 8% of the full price (ADS). In Wales the higher residential rates apply.
Sources
- GOV.UK – Stamp Duty Land Tax residential rates
- Revenue Scotland – LBTT rates
- GOV.WALES – LTT rates and bands
Disclaimer: This calculator gives an estimate using official 2026/27 rates published on GOV.UK and devolved government sites (checked October 2026). It is not financial, tax or legal advice and may not cover every situation. Always check with the official source, HMRC, your lender or a qualified adviser before making decisions.