Stamp Duty Calculator UK 2026

On a £300,000 additional property in England (2026): £125,000 × 5% (0% standard + 5% surcharge) = £6,250, plus £125,000 × 7% (2% + 5% surcharge) = £8,750, plus £50,000 × 10% (5% + 5% surcharge) = £5,000. Total: £20,000. The effective rate is 6.67%. Use the calculator above to check any price.

England SDLT 2026: 0% on first £125,000; 2% on £125,001–£250,000; 5% on £250,001–£925,000; 10% on £925,001–£1.5M; 12% above £1.5M. Additional property surcharge: +5% on all bands. First-time buyer relief: 0% up to £300,000, 5% from £300,001–£500,000 (no relief above £500,000).

Scotland uses Land and Buildings Transaction Tax (LBTT). Rates: 0% up to £145,000; 2% to £250,000; 5% to £325,000; 10% to £750,000; 12% above. Additional dwellings attract an 8% Additional Dwelling Supplement (ADS, raised from 6% on 5 December 2024) on the full purchase price, added to the banded LBTT.

Wales uses Land Transaction Tax (LTT). Standard rates: 0% up to £225,000; 6% to £400,000; 7.5% to £750,000; 10% to £1.5M; 12% above. Since 11 December 2024, additional residential properties no longer pay a flat surcharge on top — they use their own separate higher-rate bands: 5% up to £180,000; 8.5% to £250,000; 10% to £400,000; 12.5% to £750,000; 15% to £1.5M; 17% above.

Yes — and an additional 5% surcharge applies if you already own a residential property. This surcharge applies whether you buy personally or through a limited company. If you're replacing a main residence that was sold, the 5% surcharge may be refunded (within 36 months of purchasing the new home). Always check with a solicitor.

You (or usually your solicitor/conveyancer on your behalf) must file an SDLT return and pay any tax due within 14 days of completion. Missing the deadline can trigger penalties and interest from HMRC, so most buyers have their conveyancer handle payment as part of completion.

Yes — non-UK residents pay an additional 2% surcharge on top of the standard England/NI rates. This can stack with the 5% additional-property surcharge, so a non-resident buying a second home or investment property could face up to 7 percentage points above the standard rate on the relevant bands. Scotland and Wales have their own separate residency rules — check current guidance before budgeting.

Company purchases of residential property are almost always taxed at the additional-property rates, regardless of whether the company already owns other property. Higher flat rates can also apply to corporate purchases above certain price thresholds. If you're considering buying via a limited company, get specific advice from an accountant or solicitor before you commit — the tax treatment is more complex than a personal purchase.

"Linked transactions" — for example, a small portfolio bought from one seller as part of the same arrangement — have their stamp duty calculated on the combined purchase price, not each property separately. Because SDLT is banded, this usually pushes the deal into higher bands than if the properties were bought in separate, unrelated transactions. Specialist relief may apply for six or more residential properties bought in one transaction — check with a solicitor.