UK Stamp Duty Calculator: How Much Will You Pay in 2025–26?

Stamp Duty Land Tax (SDLT) is one of the largest upfront costs of buying a home in England or Northern Ireland. Scotland uses Land and Buildings Transaction Tax (LBTT), Wales uses Land Transaction Tax (LTT). All three work on a banded system — and getting the number wrong before you exchange contracts can derail your purchase.

This guide walks through every current rate, every available relief, and exactly how the calculation works.

How Stamp Duty Is Calculated: The Banded System

Stamp duty is a progressive, banded tax — like income tax. You do not pay the highest rate on the whole purchase price. You pay each rate only on the slice of the price that falls within that band.

The most common misunderstanding among buyers is treating it like a flat tax. It is not.

England and Northern Ireland: SDLT Rates 2025–26

The temporary nil-rate threshold introduced in September 2022 expired on 31 March 2025. Standard rates from 1 April 2025:

Worked example — £400,000 standard purchase:

• £0 – £125,000 → £0 (0%)
• £125,001 – £250,000 → £2,500 (2%)
• £250,001 – £400,000 → £7,500 (5%)
• Total SDLT: £10,000

First-Time Buyer Relief (England and Northern Ireland)

For properties priced at £500,000 or below, first-time buyers pay:

If the property costs more than £500,000, first-time buyer relief disappears entirely and standard rates apply to the full amount. Maximum saving: £5,000.

Both buyers must be first-time buyers — if one partner has previously owned property anywhere in the world, the relief is lost for the whole purchase.

Additional Property Surcharge (England and Northern Ireland)

Buying a second home, buy-to-let, or additional residential property? A 5% surcharge applies across every band on top of standard rates. This surcharge increased from 3% to 5% in October 2024.

Scotland: LBTT Rates 2025–26

Standard LBTT Rates

First-Time Buyer Relief (Scotland)

Scotland raises the nil-rate band to £175,000 for first-time buyers. Unlike England, there is no upper property price cap — the relief applies regardless of purchase price. Maximum saving: £600.

Additional Dwelling Supplement (Scotland)

Scotland's ADS is a flat 8% charge on the entire purchase price — not a banded addition. Charged on top of standard LBTT.

Example — £300,000 additional property in Scotland:

• Standard LBTT: £4,600
• ADS (8% × £300,000): £24,000
• Total: £28,600

The ADS rate increased from 6% to 8% in December 2024.

Wales: LTT Rates 2025–26

Standard LTT Rates (Main Residence)

Wales has no first-time buyer relief — but the £225,000 nil-rate band covers a large proportion of Welsh property transactions.

Higher Residential Rates (Wales)

Wales uses separate rate bands for additional properties (not a flat surcharge). All rates were increased by 1 percentage point in December 2024:

When Do You Pay Stamp Duty?

In England and Northern Ireland, SDLT must be filed and paid within 14 days of completion. Scotland: 30 days. Wales: 30 days. Late filing incurs penalties and interest.

Can You Claim a Stamp Duty Refund?

Yes. If you bought a new main residence before selling your old one and paid the additional property surcharge, you can claim a refund if you sell your previous home within 3 years of the new purchase.

5 Tips to Reduce Your Stamp Duty Bill

1. Know your buyer type before you offer — First-time buyer relief can save up to £5,000 but you must confirm eligibility before exchanging.
2. Check the exact threshold boundaries — Keeping below £250,000 or £125,000 in England saves significant tax vs a price just above.
3. Understand Scottish ADS timing — Selling your old home before buying the new one means no ADS.
4. Budget for 14-day SDLT deadline — This is tighter than most buyers expect; arrange funds with your solicitor at exchange.
5. Use the calculator before making an offer — The true tax cost changes your offer strategy.