Stamp Duty, LBTT and LTT Calculator
Calculate residential property transaction tax separately for England and Northern Ireland, Scotland, or Wales.
Answer-first introduction
Property transaction taxes differ across England and Northern Ireland, Scotland, and Wales. Select the location of the property and check the relevant buyer and transaction conditions before comparing estimates.
What this calculator explains
The United Kingdom does not use one residential property transaction tax. England and Northern Ireland use Stamp Duty Land Tax, Scotland uses Land and Buildings Transaction Tax, and Wales uses Land Transaction Tax. Each jurisdiction has its own bands, additional-dwelling rules and reliefs.
The calculator applies current residential rates progressively and shows each band and applicable surcharge. It does not model historic effective dates or transitional contract rules. Complex linked transactions, corporate purchases, mixed use, shared ownership and specialist reliefs are referred to the relevant official authority rather than estimated from incomplete rules.
How the estimate is calculated
- Select the national tax system. This estimate uses current residential purchase rates.
- Determine whether main, higher/additional or supported first-time-buyer rules apply.
- Split the chargeable consideration across progressive bands.
- Calculate tax within each band and add applicable flat supplements or surcharges.
- Show each band calculation and total.
- Display an exception warning when the transaction may need specialist treatment.
Formula
Property transaction tax = sum of the taxable portion in each band × that band’s rate, plus any applicable supplement or surcharge
Worked example
For a £400,000 first home in England or Northern Ireland that qualifies for current first-time-buyer relief, the first £300,000 is at 0% and the remaining £100,000 is at 5%, giving estimated SDLT of £5,000. Without the relief, the standard single-property calculation would be £10,000 under the current bands. Scotland and Wales must use their own rate tables.
Rules and assumptions
- England and Northern Ireland use SDLT, Scotland uses LBTT, and Wales uses LTT; each uses a separate current rate table in this calculator.
- Current standard SDLT bands begin at 0% up to £125,000, then 2%, 5%, 10% and 12%; qualifying first-time buyers pay 0% up to £300,000 and 5% from £300,001 to £500,000.
- An additional-property SDLT surcharge of 5% and a typical non-UK resident surcharge of 2% may apply in relevant cases.
- Current Scottish standard LBTT bands are 0% up to £145,000, then 2%, 5%, 10% and 12%; Wales uses its own current standard and higher residential rate tables.
Included in the estimate
- Residential SDLT, LBTT and LTT
- Progressive band breakdown
- Supported first-time-buyer relief
- Additional-dwelling or higher-rate settings
- SDLT non-resident surcharge setting
- Current residential rates; historic and transitional transactions require an official calculator
Not included or not guaranteed
- Non-residential, mixed-use or lease calculations unless separately built
- Every relief, exemption or linked transaction
- Corporate enveloping rules
- Legal determination of residency or first-time-buyer status
- Filing or payment of the tax
Is stamp duty the same across the UK?
No. SDLT applies in England and Northern Ireland, LBTT in Scotland and LTT in Wales.
How do progressive property-tax bands work?
Each rate applies only to the portion of the price within that band, not automatically to the whole purchase price.
What is the additional-property charge?
Each nation has its own higher-rate or supplement rules for additional dwellings. The calculator applies the current rule for the selected location, including the £40,000 additional-property purchase threshold.
Can a first-time buyer claim relief on any price?
No. Eligibility and price caps apply, and definitions consider property interests previously owned, including in some cases property outside the UK.
What date controls the calculation?
The effective date determines the legal rates. This calculator uses current rates only; for an earlier transaction or a contract crossing a change date, use the relevant official calculator.
Why might the official calculator differ?
Linked transactions, reliefs, mixed use, companies, trusts and other facts can require rules outside the simplified Toolistify model.
Official sources
- GOV.UK — Stamp Duty Land Tax residential rates
- Revenue Scotland — Residential LBTT rates and bands
- Revenue Scotland — Additional Dwelling Supplement
- Welsh Government — Land Transaction Tax rates and bands
- GOV.UK — Non-UK resident SDLT surcharge
Applicable period: 2026 · Last reviewed: September 3, 2026
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