How to use the stamp duty calculator
- Enter the price of the home and where it is – stamp duty is different in England and Northern Ireland, Scotland and Wales.
- Choose whether you are moving home, a first-time buyer or buying an additional property such as a second home or buy-to-let.
- In England and Northern Ireland, say whether you are a UK resident – non-residents pay 2% more.
Like income tax, each rate applies only to the part of the price inside its band.
Stamp Duty Land Tax rates 2026/27 (England and Northern Ireland)
| Price band | Rate |
|---|---|
| £0 – £125,000 | 0% |
| £125,000 – £250,000 | 2% |
| £250,000 – £925,000 | 5% |
| £925,000 – £1,500,000 | 10% |
| Over £1,500,000 | 12% |
- First-time buyers pay nothing up to £300,000 and 5% from £300,001 to £500,000. Above £500,000 the normal rates apply to the whole price.
- Additional properties pay 5% more in every band; non-UK residents pay 2% more.
Moving home: 2% of £125,000 + 5% of £50,000 = £5,000. A first-time buyer pays £0, and a second home costs £20,000.
Land and Buildings Transaction Tax (Scotland)
| Price band | Rate |
|---|---|
| £0 – £145,000 | 0% |
| £145,000 – £250,000 | 2% |
| £250,000 – £325,000 | 5% |
| £325,000 – £750,000 | 10% |
| Over £750,000 | 12% |
First-time buyers pay nothing up to £175,000. Additional homes pay an 8% Additional Dwelling Supplement on the whole price.
Land Transaction Tax (Wales)
| Price band | Rate |
|---|---|
| £0 – £225,000 | 0% |
| £225,000 – £400,000 | 6% |
| £400,000 – £750,000 | 7.5% |
| £750,000 – £1,500,000 | 10% |
| Over £1,500,000 | 12% |
Wales has no first-time buyer relief. Additional properties use separate higher rates, from 4% up to 16%.
Work out the monthly cost with the mortgage calculator, or compare with renting using the rent vs buy calculator.
Frequently asked questions
How much is stamp duty on a £300,000 house?
In England and Northern Ireland, £5,000 if you are moving home and nothing for a first-time buyer. A second home costs £20,000.
Do first-time buyers pay stamp duty?
In England and Northern Ireland, not on the first £300,000, and 5% on the part from £300,001 to £500,000. If the price is over £500,000 there is no relief. In Scotland the first £175,000 is free; Wales has no relief.
When do I pay stamp duty?
Within 14 days of completion in England and Northern Ireland, and within 30 days in Scotland and Wales. Your solicitor usually files the return and pays it for you.
Do I pay the higher rate if I buy before selling my home?
Yes, at first – but in England and Northern Ireland you can claim the extra 5% back if you sell your previous main home within 3 years.