Stamp Duty Calculator 2026 – SDLT, LBTT & LTT for All UK Nations
The most complete UK stamp duty calculator for 2026. Covers England & Northern Ireland (SDLT), Scotland (LBTT) and Wales (LTT). Includes first-time buyer relief, second home surcharge, non-UK resident surcharge, company purchases, mixed-use properties, and multiple dwellings relief.
SDLT Rates – England & Northern Ireland from 1 April 2026
The temporary stamp duty thresholds introduced in September 2022 ended on 31 March 2026. Rates returned to pre-2022 levels. Your completion date — not your exchange date — determines which rates apply.
| Property value | Standard rate | First-time buyer rate | Additional property |
|---|---|---|---|
| Up to £125,000 | 0% | 0% | 5% |
| £125,001 – £250,000 | 2% | 0% (up to £300k) | 7% |
| £250,001 – £925,000 | 5% | 5% | 10% |
| £925,001 – £1,500,000 | 10% | 10% | 15% |
| Over £1,500,000 | 12% | 12% | 17% |
First-time buyer relief: No SDLT on the first £300,000 for properties up to £500,000. The portion between £300k–£500k is taxed at 5%. No relief applies for properties above £500,000 — standard rates apply on the full price.
Non-UK resident surcharge: Non-UK residents pay an additional 2% surcharge on top of all applicable SDLT rates. This applies on completion if you have not spent at least 183 days in the UK in the 12 months before purchase.
Company & corporate purchases: Companies purchasing residential property pay the additional dwelling surcharge (5%) plus a 15% flat rate applies if the property is worth over £500,000 and is not let commercially or for development. The 15% flat rate can be avoided with certain reliefs.
LBTT Rates – Scotland 2025/26
Scotland uses Land and Buildings Transaction Tax (LBTT) instead of SDLT. Rates are set by the Scottish Parliament and differ from England. The Additional Dwelling Supplement (ADS) applies to second properties at 6% on the full purchase price.
| Property value | Standard rate | First-time buyer rate |
|---|---|---|
| Up to £145,000 | 0% | 0% |
| £145,001 – £250,000 | 2% | 0% (up to £175k) |
| £250,001 – £325,000 | 5% | 5% |
| £325,001 – £750,000 | 10% | 10% |
| Over £750,000 | 12% | 12% |
Scottish first-time buyer relief: No LBTT on the first £175,000 for first-time buyers. This gives a maximum relief of £600 compared to the standard rates. Unlike SDLT, there is no upper purchase price limit on the relief.
LTT Rates – Wales 2025/26
Wales uses Land Transaction Tax (LTT) instead of SDLT. Rates are set by the Welsh Parliament (Senedd Cymru). There is a higher rates surcharge of 4% for additional residential properties.
| Property value | Standard rate | Additional property |
|---|---|---|
| Up to £225,000 | 0% | 4% |
| £225,001 – £400,000 | 6% | 10% |
| £400,001 – £750,000 | 7.5% | 11.5% |
| £750,001 – £1,500,000 | 10% | 14% |
| Over £1,500,000 | 12% | 16% |
Wales note: There is no first-time buyer relief under LTT — all buyers pay the same standard rates. The 0% threshold was increased to £225,000 in 2022, which effectively replaced the relief for most first-time buyers in Wales.
Multiple Dwellings Relief (MDR)
If you are purchasing two or more dwellings in a single transaction — or linked transactions — you may be able to claim Multiple Dwellings Relief, which calculates SDLT on the average price per dwelling rather than the total. This can significantly reduce the tax bill on portfolio purchases. The minimum SDLT per dwelling using MDR is 1% of the average price. MDR was abolished for England from 1 June 2024 — it no longer applies to new transactions after that date.
Mixed-Use Properties
If a property has both residential and non-residential elements — such as a flat above a shop, a farmhouse with commercial land, or a property with an annexe used commercially — it may qualify as mixed-use. Mixed-use properties are taxed at non-residential SDLT rates, which are generally lower than residential rates. This classification requires careful assessment and HMRC may challenge it.
When Does the Surcharge Apply?
The 5% additional dwelling surcharge (England/NI) applies if you own any other residential property anywhere in the world at the end of the day of completion. It applies even if you are replacing your main residence — unless you sell your previous main home within three years of buying the new one, in which case you can claim a refund of the surcharge. Inherited properties can also trigger the surcharge even if you did not choose to own them.