Moving Calculators

Stamp duty rates 2026

Every band and rate for buying a home in each part of the UK, from the tax authorities themselves.

Checked 13 November 2026. Work out your own with the stamp duty calculator.

England and Northern Ireland: Stamp Duty Land Tax

Moving home, or buying your only home
Part of the priceRate
Up to £125,0000%
£125,001 to £250,0002%
£250,001 to £925,0005%
£925,001 to £1,500,00010%
Above £1,500,00012%
First-time buyers, for prices up to £500,000
Part of the priceRate
Up to £300,0000%
£300,001 to £500,0005%
Additional properties, for prices of £40,000 or more
Part of the priceRate
Up to £125,0005%
£125,001 to £250,0007%
£250,001 to £925,00010%
£925,001 to £1,500,00015%
Above £1,500,00017%

Buyers who are not UK resident pay 2% more on every band. Source: GOV.UK.

Scotland: Land and Buildings Transaction Tax

Residential property
Part of the priceRate
Up to £145,0000%
£145,001 to £250,0002%
£250,001 to £325,0005%
£325,001 to £750,00010%
Above £750,00012%

First-time buyers: no LBTT up to £175,000. Additional Dwelling Supplement: 8% of the whole price, for £40,000 or more. Source: Revenue Scotland.

Wales: Land Transaction Tax

Main residential rates
Part of the priceRate
Up to £225,0000%
£225,001 to £400,0006%
£400,001 to £750,0007.5%
£750,001 to £1,500,00010%
Above £1,500,00012%
Higher residential rates
Part of the priceRate
Up to £180,0005%
£180,001 to £250,0008.5%
£250,001 to £400,00010%
£400,001 to £750,00012.5%
£750,001 to £1,500,00015%
Above £1,500,00017%

Wales has no first-time buyer relief. Source: Welsh Revenue Authority.

Every figure and its source

Stamp Duty Land Tax, England and Northern Ireland
FigureValueFromSource
Stamp Duty Land Tax: top of band 1£125,0001 April 2025GOV.UK: Stamp Duty Land Tax, residential property rates
Stamp Duty Land Tax: rate in band 10%1 April 2025GOV.UK: Stamp Duty Land Tax, residential property rates
Stamp Duty Land Tax: top of band 2£250,0001 April 2025GOV.UK: Stamp Duty Land Tax, residential property rates
Stamp Duty Land Tax: rate in band 22%1 April 2025GOV.UK: Stamp Duty Land Tax, residential property rates
Stamp Duty Land Tax: top of band 3£925,0001 April 2025GOV.UK: Stamp Duty Land Tax, residential property rates
Stamp Duty Land Tax: rate in band 35%1 April 2025GOV.UK: Stamp Duty Land Tax, residential property rates
Stamp Duty Land Tax: top of band 4£1,500,0001 April 2025GOV.UK: Stamp Duty Land Tax, residential property rates
Stamp Duty Land Tax: rate in band 410%1 April 2025GOV.UK: Stamp Duty Land Tax, residential property rates
Stamp Duty Land Tax: rate in band 512%1 April 2025GOV.UK: Stamp Duty Land Tax, residential property rates
First-time buyers: no SDLT up to£300,0001 April 2025GOV.UK: Stamp Duty Land Tax, residential property rates
First-time buyers: rate on the portion above the nil band5%1 April 2025GOV.UK: Stamp Duty Land Tax, residential property rates
First-time buyers' relief: highest price it applies to£500,0001 April 2025GOV.UK: Stamp Duty Land Tax, residential property rates
SDLT higher rates for additional properties: added to each band5%31 October 2024HMRC: Stamp Duty Land Tax, buying an additional residential property
Lowest price the SDLT higher rates apply to£40,000Not datedHMRC: Stamp Duty Land Tax, buying an additional residential property
SDLT surcharge for buyers who are not UK resident2%1 April 2021GOV.UK: Stamp Duty Land Tax, residential property rates
LBTT and ADS, Scotland
FigureValueFromSource
LBTT: top of band 1£145,0001 April 2021Revenue Scotland: LBTT residential property rates and bands
LBTT: rate in band 10%1 April 2021Revenue Scotland: LBTT residential property rates and bands
LBTT: top of band 2£250,0001 April 2021Revenue Scotland: LBTT residential property rates and bands
LBTT: rate in band 22%1 April 2021Revenue Scotland: LBTT residential property rates and bands
LBTT: top of band 3£325,0001 April 2021Revenue Scotland: LBTT residential property rates and bands
LBTT: rate in band 35%1 April 2021Revenue Scotland: LBTT residential property rates and bands
LBTT: top of band 4£750,0001 April 2021Revenue Scotland: LBTT residential property rates and bands
LBTT: rate in band 410%1 April 2021Revenue Scotland: LBTT residential property rates and bands
LBTT: rate in band 512%1 April 2021Revenue Scotland: LBTT residential property rates and bands
LBTT first-time buyer relief: nil rate band raised to£175,00030 June 2018Revenue Scotland: LBTT residential property rates and bands
Additional Dwelling Supplement: share of the whole price8%5 December 2024Revenue Scotland: Additional Dwelling Supplement
Lowest price ADS applies to£40,000Not datedRevenue Scotland: Additional Dwelling Supplement
Land Transaction Tax, Wales
FigureValueFromSource
LTT main residential rates: top of band 1£225,00010 October 2022Welsh Revenue Authority: Land Transaction Tax rates and bands
LTT main residential rates: rate in band 10%10 October 2022Welsh Revenue Authority: Land Transaction Tax rates and bands
LTT main residential rates: top of band 2£400,00010 October 2022Welsh Revenue Authority: Land Transaction Tax rates and bands
LTT main residential rates: rate in band 26%10 October 2022Welsh Revenue Authority: Land Transaction Tax rates and bands
LTT main residential rates: top of band 3£750,00010 October 2022Welsh Revenue Authority: Land Transaction Tax rates and bands
LTT main residential rates: rate in band 37.5%10 October 2022Welsh Revenue Authority: Land Transaction Tax rates and bands
LTT main residential rates: top of band 4£1,500,00010 October 2022Welsh Revenue Authority: Land Transaction Tax rates and bands
LTT main residential rates: rate in band 410%10 October 2022Welsh Revenue Authority: Land Transaction Tax rates and bands
LTT main residential rates: rate in band 512%10 October 2022Welsh Revenue Authority: Land Transaction Tax rates and bands
LTT higher residential rates: top of band 1£180,00011 December 2024Welsh Revenue Authority: Land Transaction Tax rates and bands
LTT higher residential rates: rate in band 15%11 December 2024Welsh Revenue Authority: Land Transaction Tax rates and bands
LTT higher residential rates: top of band 2£250,00011 December 2024Welsh Revenue Authority: Land Transaction Tax rates and bands
LTT higher residential rates: rate in band 28.5%11 December 2024Welsh Revenue Authority: Land Transaction Tax rates and bands
LTT higher residential rates: top of band 3£400,00011 December 2024Welsh Revenue Authority: Land Transaction Tax rates and bands
LTT higher residential rates: rate in band 310%11 December 2024Welsh Revenue Authority: Land Transaction Tax rates and bands
LTT higher residential rates: top of band 4£750,00011 December 2024Welsh Revenue Authority: Land Transaction Tax rates and bands
LTT higher residential rates: rate in band 412.5%11 December 2024Welsh Revenue Authority: Land Transaction Tax rates and bands
LTT higher residential rates: top of band 5£1,500,00011 December 2024Welsh Revenue Authority: Land Transaction Tax rates and bands
LTT higher residential rates: rate in band 515%11 December 2024Welsh Revenue Authority: Land Transaction Tax rates and bands
LTT higher residential rates: rate in band 617%11 December 2024Welsh Revenue Authority: Land Transaction Tax rates and bands
HM Land Registry, Scale 1
FigureValueFromSource
Land Registry Scale 1: top of band 1£80,00028 April 2025HM Land Registry: Registration Services fees
Land Registry Scale 1 fee, by post: band 1£4528 April 2025HM Land Registry: Registration Services fees
Land Registry Scale 1 fee, transfer of whole through the portal: band 1£2028 April 2025HM Land Registry: Registration Services fees
Land Registry Scale 1: top of band 2£100,00028 April 2025HM Land Registry: Registration Services fees
Land Registry Scale 1 fee, by post: band 2£9528 April 2025HM Land Registry: Registration Services fees
Land Registry Scale 1 fee, transfer of whole through the portal: band 2£4028 April 2025HM Land Registry: Registration Services fees
Land Registry Scale 1: top of band 3£200,00028 April 2025HM Land Registry: Registration Services fees
Land Registry Scale 1 fee, by post: band 3£23028 April 2025HM Land Registry: Registration Services fees
Land Registry Scale 1 fee, transfer of whole through the portal: band 3£10028 April 2025HM Land Registry: Registration Services fees
Land Registry Scale 1: top of band 4£500,00028 April 2025HM Land Registry: Registration Services fees
Land Registry Scale 1 fee, by post: band 4£33028 April 2025HM Land Registry: Registration Services fees
Land Registry Scale 1 fee, transfer of whole through the portal: band 4£15028 April 2025HM Land Registry: Registration Services fees
Land Registry Scale 1: top of band 5£1,000,00028 April 2025HM Land Registry: Registration Services fees
Land Registry Scale 1 fee, by post: band 5£65528 April 2025HM Land Registry: Registration Services fees
Land Registry Scale 1 fee, transfer of whole through the portal: band 5£29528 April 2025HM Land Registry: Registration Services fees
Land Registry Scale 1 fee, by post: band 6£1,10528 April 2025HM Land Registry: Registration Services fees
Land Registry Scale 1 fee, transfer of whole through the portal: band 6£50028 April 2025HM Land Registry: Registration Services fees