Stamp Duty Calculator UK

The stamp duty calculators give an indication of stamp duty liability for freehold residential property purchases in England & Northern Ireland.

Land Transaction Tax (LTT) has replaced stamp duty in Wales.

Stamp duty in Scotland is now called land and buildings transaction tax (LBTT).

Enter data to get the result

Stamp Duty:£0
Effective Rate:0%

Tax Band	%	Taxable Sum	Tax

This figure is for guidance only, and does not in any way constitute financial advice. We advise you to consult a specialist regarding any major financial decisions.

Stamp Duty Land Tax (SDLT)

Stamp Duty Land Tax (SDLT) is a tax levied on the purchase of property in England and Northern Ireland.

SDLT is charged at different rates depending on the purchase price of a property. There are a number of stamp duty tax bands with rates rising from lower to higher bands.

Since 2014 stamp duty has become a progressive tax with rate increases applied between specific stamp duty thresholds instead of being applied to the final purchase price of a property.

In November 2017, the government introduced an exemption for first-time buyers.

A stamp duty holiday was introduced on 8th July 2020 and ended on 30th June 2021.

A further stamp duty holiday transition period ran from 1st July 2021 until 30th September 2021. During the transition period the initial zero rate threshold has been set at £250,000.

From 1st October 2021 stamp duty rates and thresholds have reverted to those in place before the stamp duty holiday.

Tax Band	Normal Rate	Additional Property
less than £250k	0%	3%
£250k to £925k	5%	8%
£925k to £1.5m	10%	13%
rest over £1.5m	12%	15%

When do you pay stamp duty?

Stamp duty now needs to be paid within 14 days after completing on a property purchase. The 14 day period for submitting a stamp duty return has been effective from March 2019 and has been reduced from 30 days.

In reality the reduced time frame should not have a significant impact on individuals. This is because most SDLT returns will be submitted by a solicitor or conveyancer acting on behalf of their client.

Can you claim a stamp duty refund?

If you already own a property and move to a new home it may be possible to claim a higher rate stamp duty refund.

Stamp Duty for non-UK residents

From April 2021 anyone living overseas might need to pay an additional 2 percent in stamp duty if they buy a property in England or Northern Ireland.

For SDLT purposes a non-UK resident is someone who has spent less than 183 days in the UK over the 12 month period leading up the purchase of a property.

Anyone who is non-UK tax resident will be liable for the new surcharge. The surcharge will also apply to British Expats working and living overseas.

If someone becomes a UK resident in the 12 months after the buying a property, it may be possible to request a refund of the non-UK resident surcharge. The refund must be claimed within 2 years of the purchase.

Overseas buyers who already own a home will pay the new 2% surcharge in addition to the existing 3% charge levied on additional property purchases. This means for additional property transactions the top rate of stamp duty is now 17%.

Tax Band	Normal Rate	Additional Property
less than £250k	2%	5%
£250k to £925k	7%	10%
£925k to £1.5m	12%	15%
rest over £1.5m	14%	17%

Land Transaction Tax in Wales

The current LTT system was announced by the Welsh Government in the October 2017 Budget and came into force in April 2018.

LTT is payable when you buy or lease a building or land over a certain price. The new LTT taxation system is broadly consistent with the existing SDLT structure in England and Northern Ireland.

The changes are designed to make the new tax fairer, improve taxation effectiveness and to enable a focus on Welsh needs and priorities.

LTT rates in Wales

LTT is broadly based on SDLT with buyers paying tax on amounts between bands, not on the full purchase price of a property.

Single Property
Tax Band	LTT Rate
less than £225k	0%
£225k to £400k	6%
£400k to £750k	7.5%
£750k to £1.5m	10%
£rest over £1.5m	12%

Additional Property
Tax Band	LTT Rate
less than £180k	4%
£180k to £250k	7.5%
£250k to £400k	9%
£400k to £750k	11.5%
£750k to £1.5m	14%
rest over £1.5m	16%

LTT for buy to let and second homes

Under the current LTT system a 4% surcharge applies to all transactions involving the purchase of an additional property. Additional property types include buy to let investments and second homes. In line with the rest of the UK, the surcharge applies to the full purchase price above an initial threshold of £40,000.

LTT for first time buyers

Specific first time buyer relief is not available under the current LTT system but the higher zero tax threshold of £180k should capture many first time purchases.

Stamp duty in Scotland

The Scottish LBTT system is broadly based on the existing SDLT scheme. LBTT rates increase in line with property price and LBTT rate thresholds have been introduced with clear demarcation between the different bands.

LBTT for buy to let and second homes

An "Additional Dwelling Supplement" was introduced in April 2016 and this now applies to all transactions involving the purchase of an additional property.Additional property types include buy to let investments and second homes.

In line with the rest of the UK, the surcharge applies to the full purchase price above an initial threshold of £40, 000.From 25th January 2019 the Additional Dwelling Supplement has increased from 3 % to 4 %.

LBTT rates in Scotland

Under the new LBTT system buyers pay tax on amounts between bands, not on the full purchase price of a property.

The Scottish Government introduced LBTT first time buyers relief from June 2018.

LBTT rates in Scotland
Tax Band	Normal Rate	Additional Dwelling
less than £145k	0%	4%
£145k to £250k	2%	6%
£250k to £325k	5%	9%
£325k to £750k	10%	14%
rest over £750k	12%	16%

LBTT for first time buyers
Tax Band	First Time Buyer Rate
less than £175k	0%
£175k to £250k	2%
£250k to £325k	5%
£325k to £750k	10%
rest over £750k	12%

Stamp Duty Calculator