Stamp Duty Calculator 2026/27

How the calculation works

UK property tax is a slice tax: each band rate applies only to the portion of the price inside that band, not the whole price. Our calculator applies the published 2026/27 residential bands below, including first-time buyer relief and second-home surcharges.

England and Northern Ireland: SDLT bands 2026/27

• Standard: 0% to £125,000; 2% £125,001 to £250,000; 5% £250,001 to £925,000; 10% £925,001 to £1.5m; 12% above £1.5m.
• First-time buyer relief: 0% to £300,000; 5% on £300,001 to £500,000. No relief above £500,000, standard rates apply.
• Second homes and buy-to-let: 5% surcharge on each band, giving 5%, 7%, 10%, 15% and 17%. Non-UK resident buyers add a further 2% per band, including on top of first-time buyer relief rates.

Scotland: LBTT bands 2026/27

• Standard: 0% to £145,000; 2% £145,001 to £250,000; 5% £250,001 to £325,000; 10% £325,001 to £750,000; 12% above £750,000.
• First-time buyer relief: zero-rate band raised to £175,000, with no upper price cap.
• Additional properties: 8% Additional Dwelling Supplement on the whole price (raised from 6% on 5 December 2024), on top of normal LBTT.

Wales: LTT bands 2026/27

• Standard: 0% to £225,000; 6% £225,001 to £400,000; 7.5% £400,001 to £750,000; 10% £750,001 to £1.5m; 12% above £1.5m. No dedicated first-time buyer relief.
• Second homes (higher residential rates): 5% to £180,000; 8.5% to £250,000; 10% to £400,000; 12.5% to £750,000; 15% to £1.5m; 17% above.

Worked examples

£300,000, first-time buyer, England: £0 SDLT. The whole price sits inside the £300,000 relief band.

£300,000, home mover, England: £5,000. That is 0% on the first £125,000, 2% on the next £125,000 (£2,500) and 5% on the final £50,000 (£2,500).

£300,000, second home, England: £20,000. That is 5% on the first £125,000 (£6,250), 7% on the next £125,000 (£8,750) and 10% on the final £50,000 (£5,000).

Stamp duty calculator: frequently asked questions

Do first-time buyers pay stamp duty in 2026?
In England and Northern Ireland, no SDLT up to £300,000, then 5% to £500,000. In Scotland, LBTT first-time buyer relief raises the zero-rate band to £175,000. Wales has no dedicated first-time buyer relief.

When do I have to pay stamp duty?
SDLT must be filed and paid within 14 days of completion in England and Northern Ireland, usually handled by your solicitor. LBTT in Scotland and LTT in Wales are due within 30 days.

What is the second-home surcharge in 2026?
England and Northern Ireland add 5% to each SDLT band. Scotland charges an 8% Additional Dwelling Supplement on the whole price (raised from 6% in December 2024). Wales uses separate higher residential LTT rates starting at 5%.

I am buying before selling my old home. Do I pay the surcharge?
Yes, it is charged upfront, but in England and Northern Ireland you can reclaim it if you sell your previous main residence within 36 months of the new purchase.

Does this calculator cover Scotland and Wales?
Yes. Choose Scotland for LBTT or Wales for LTT and the calculator applies that nation’s bands, first-time buyer rules and second-home charges.

Is this financial advice?
No. The calculator gives estimates from published rates. Property tax has many edge cases, so confirm your exact figure with your solicitor or conveyancer before exchanging contracts.

Rates checked 1 October 2026 against GOV.UK SDLT guidance, Revenue Scotland and the Welsh Revenue Authority. Read our full stamp duty 2026 guide, our first-time buyer guide and our remortgaging guide, or browse the Mortgages and Property hub. Written by emily harrington.