Important: This calculator is for guidance only. Tax rates are current as of April 2026 but may change. Always verify your liability with a qualified solicitor or conveyancer before completing a purchase. SDLT applies in England and Northern Ireland; LBTT in Scotland; LTT in Wales.
When you buy property in the UK, the tax you pay depends on where the property is located — not where you live. England and Northern Ireland use Stamp Duty Land Tax (SDLT), Scotland uses Land and Buildings Transaction Tax (LBTT), and Wales uses Land Transaction Tax (LTT). Each nation sets its own rates, thresholds, and reliefs, meaning the tax on the same property price can vary by thousands of pounds depending on which side of the border it sits. Our free calculator covers all four nations, updated for the 2025/26 tax year, so you can see exactly what you'll pay — and compare across nations side by side.
Frequently Asked Questions
What is Stamp Duty Land Tax (SDLT)?
Stamp Duty Land Tax (SDLT) is a property transaction tax paid to HMRC when you buy residential or commercial property in England or Northern Ireland. It is calculated on a progressive banded basis — you pay different rates on different portions of the purchase price, not a single flat rate on the whole amount. SDLT replaced the old flat-rate stamp duty in 2003. You must file a return and pay any SDLT due within 14 days of completing your purchase. Your solicitor or conveyancer will normally handle this on your behalf.
What is LBTT and how does it differ from SDLT?
Land and Buildings Transaction Tax (LBTT) is Scotland's equivalent of stamp duty, replacing SDLT for Scottish property purchases from 1 April 2015. It is administered by Revenue Scotland rather than HMRC. The rates and bands differ significantly from SDLT — Scotland has a lower nil-rate threshold (£145,000 vs £125,000 in England) but higher rates kick in earlier for mid-range properties. For additional properties, Scotland's Additional Dwelling Supplement (ADS) is charged at 8% on the entire purchase price as a flat rate — unlike England's 5% surcharge which applies band by band. The filing deadline in Scotland is 30 days from completion.
What is Land Transaction Tax (LTT) in Wales?
Land Transaction Tax (LTT) is the property purchase tax that applies in Wales, replacing SDLT from 1 April 2018. It is administered by the Welsh Revenue Authority (WRA). Wales has the highest nil-rate threshold of the three nations at £225,000, meaning around 60% of Welsh property buyers pay no LTT at all. However, Wales is the only UK nation that offers no first-time buyer relief — all buyers pay the same standard rates regardless of whether it is their first purchase. For additional properties, a 5% surcharge applies on top of standard rates across every band. The filing deadline is 30 days from completion.
How much extra do I pay for a second home or buy-to-let?
All four UK nations charge a surcharge on additional residential properties such as second homes, holiday lets, and buy-to-let investments. The rates as of April 2026 are: England and Northern Ireland — 5% on top of standard SDLT rates across every band (increased from 3% in October 2024); Scotland — 8% flat on the entire purchase price as the Additional Dwelling Supplement (increased from 6% in December 2024); Wales — 5% on top of standard LTT rates across every band (increased from 4% in December 2024). These surcharges apply even if your main home is overseas. You may be able to claim a refund if you sell your previous main residence within three years.
Do first-time buyers pay less property tax?
It depends on which nation the property is in. In England and Northern Ireland, first-time buyers pay no SDLT on the first £300,000 and 5% on the portion between £300,001 and £500,000 — but the relief is lost entirely if the property costs more than £500,000. In Scotland, first-time buyers benefit from an extended nil-rate band of £175,000 instead of £145,000, saving up to £600. In Wales, there is no first-time buyer relief at all — all buyers pay standard LTT rates. Use the calculator above and select "First-time buyer" to see exactly what you would pay.
When do I have to pay and what happens if I miss the deadline?
The deadline for paying property transaction tax depends on the nation. In England and Northern Ireland, SDLT must be paid within 14 days of completion — missing this deadline can result in penalties and interest charges from HMRC. In Scotland and Wales, the deadline is 30 days from completion. In all cases, your solicitor or conveyancer will normally submit the return and pay the tax on your behalf as part of the conveyancing process. Always confirm with your solicitor that this has been dealt with. If you are buying without a solicitor, you are responsible for filing the return yourself.
Are the rates on this calculator up to date?
Yes — this calculator uses the rates confirmed as of April 2026. Key recent changes include: SDLT thresholds in England and Northern Ireland reverted to pre-2022 levels on 1 April 2025 (nil-rate band back to £125,000 for standard buyers, £300,000 for first-time buyers); the SDLT additional property surcharge increased from 3% to 5% on 31 October 2024; Scotland's ADS increased from 6% to 8% on 5 December 2024; and Wales's higher residential LTT rates increased by one percentage point on 11 December 2024. Rates are verified from HMRC, Revenue Scotland, and the Welsh Revenue Authority. Always confirm your liability with a qualified solicitor before completing a purchase.