Stamp duty on a house purchase
The tax has a different name and different bands in each UK nation — SDLT in England & Northern Ireland, LBTT in Scotland, LTT in Wales. Pick where the property is, tell us about the buyer, and see exactly what's due and how each band contributes.
The purchase
Band by band
Residential purchase by an individual, completing in the 2026/27 tax year. Doesn't cover companies, six or more dwellings, mixed-use property, shared ownership elections or lease premiums — those have their own rules.
How the three systems differ
All three taxes work the same way mechanically — you pay each band's rate only on the slice of the price inside that band — but the bands, reliefs and surcharges differ. England & Northern Ireland (SDLT): nothing on the first £125,000, first-time buyer relief up to a £500,000 price cap, +5% on every band for additional properties, and +2% on top for non-UK-resident buyers. Scotland (LBTT): nothing on the first £145,000 (£175,000 for first-time buyers), and an Additional Dwelling Supplement of 8% of the whole price on second homes. Wales (LTT): nothing on the first £225,000, no first-time buyer relief, and a separate higher-rate table for additional properties. The full band tables, with sources, are on the how we calculate page.
Stamp duty in England and Northern Ireland, 2026/27
SDLT works in slices, like income tax for houses: nothing on the first £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5 million and 12% beyond. A £300,000 home for a mover therefore costs £5,000, not 5% of the lot. First-time buyers pay nothing up to £300,000 and 5% on the slice to £500,000, so the same £300,000 house costs a first-time buyer precisely zero. Buying a second home or a buy-to-let adds a 5% surcharge to every band, which turns that £5,000 bill into £20,000, and non-UK residents add a further 2% on top of whatever else applies.
Scotland and Wales play by their own rules
Since devolution the three nations have drifted well apart. Scotland's LBTT starts at £145,000 with its own bands and an 8% surcharge on additional properties; Wales's LTT starts at £225,000, offers no first-time buyer relief at all, and runs separate higher rates for second homes. The same £300,000 purchase can cost £0 or £28,600 depending on the nation and the buyer. The tabs above switch regimes for you, or go straight to the dedicated LBTT and LTT calculators.
Paying it, and planning around it
The tax is due within 14 days of completion, and in practice your conveyancer collects it with everything else, which is why the completion statement is always worse than the mental arithmetic. Stamp duty also can't go on the mortgage in the way people hope: it's cash on the day, on top of the deposit. Budget the whole event with the cost of buying calculator, which puts the duty alongside the legal fees, surveys and removals that arrive with it.
Common questions
How much stamp duty does a first-time buyer pay?
In England and Northern Ireland, nothing on the first £300,000 and 5% on the portion up to £500,000 — but above a £500,000 price the relief disappears entirely and standard rates apply to the whole amount. In Scotland the tax-free band extends to £175,000 for first-time buyers, worth up to £600. Wales has no first-time buyer relief, though nobody pays anything below £225,000.
What is the surcharge on a second home or buy-to-let?
England and Northern Ireland add 5 percentage points to every band. Scotland charges an 8% Additional Dwelling Supplement on the whole purchase price on top of normal LBTT. Wales applies its own higher-rate table, starting at 5% from the first pound. All three apply to purchases of £40,000 or more, and all three can be reclaimed if you are replacing your main home and sell the old one within three years.
When do I actually pay stamp duty?
The return and payment are due within 14 days of completion in England and Northern Ireland, and within 30 days in Scotland and Wales. In practice your conveyancer collects the money at completion and files the return for you.
Do I pay stamp duty when selling a house?
No. Stamp duty is paid by the buyer, never the seller. When you sell you may need to think about capital gains tax if the property was not your main home, but there is no stamp duty on the sale side.
These results are estimates for general information only and are not financial advice. Stamp duty has many special cases — check the figure with your conveyancer and the official calculator for your nation before relying on it. Read the full disclaimer.