Stamp duty calculator
In the UK for fewer than 183 days in the 12 months before buying.
Stamp Duty Land Tax to pay
£5,000
1.67% of the price
| Buyer | England, NI | Scotland | Wales |
|---|---|---|---|
| First-time | |||
| Moving | |||
| Additional |
How the £5,000 is worked out
| Part of the price | Rate | Tax |
|---|---|---|
| The first £125,000 | 0% | £0 |
| The next £125,000 | 2% | £2,500 |
| The next £50,000 | 5% | £2,500 |
| Total | £5,000 |
Rates in force on 2 November 2026, from GOV.UK, Stamp Duty Land Tax: residential property rates. For residential property bought by individuals.
England and Northern Ireland: Stamp Duty Land Tax rates
For a buyer who will own only this home: nothing on the first £125,000, 2% on the part from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1.5 million and 12% above £1.5 million. These rates have applied since 1 April 2025 and were not changed by the Budget of 28 October 2026.
First-time buyers pay nothing up to £300,000 and 5% on the part from £300,001 to £500,000. Everyone buying must be a first-time buyer. If the price is over £500,000 the relief cannot be claimed.
An additional property (a second home, a buy-to-let, or a new home bought before the old one is sold) costs 5% more on every band when the price is £40,000 or more: 5%, 7%, 10%, 15% and 17%. A buyer not resident in the UK pays a further 2% on every band.
Sources: GOV.UK, Stamp Duty Land Tax: residential property rates, HMRC, Higher rates of Stamp Duty Land Tax and HMRC manual SDLTM09870, rates for non-resident transactions.
Scotland: Land and Buildings Transaction Tax rates
Nothing on the first £145,000, 2% on the part from £145,001 to £250,000, 5% from £250,001 to £325,000, 10% from £325,001 to £750,000 and 12% above £750,000. First-time buyers pay nothing on the first £175,000, which saves at most £600.
Someone who will own more than one home at the end of the day of purchase, and is not replacing their main home, also pays the Additional Dwelling Supplement: 8% of the whole price when it is £40,000 or more. It has been 8% since 5 December 2024 (6% where the contract was made before that date).
Sources: Revenue Scotland, LBTT residential property and Revenue Scotland, the Additional Dwelling Supplement.
Wales: Land Transaction Tax rates
Main rates, since 10 October 2022: nothing on the first £225,000, 6% on the part from £225,001 to £400,000, 7.5% from £400,001 to £750,000, 10% from £750,001 to £1.5 million and 12% above. There is no relief for first-time buyers.
Higher rates for an additional property costing £40,000 or more, since 11 December 2024: 5% on the first £180,000, 8.5% to £250,000, 10% to £400,000, 12.5% to £750,000, 15% to £1.5 million and 17% above.
Source: Welsh Government, Land Transaction Tax rates and bands.
What the calculator does not do
It covers residential property bought by individuals, at the rates in force on 2 November 2026. It does not cover non-residential or mixed-use property, companies and trusts (which pay different rates), linked transactions between the same buyer and seller, six or more homes bought in one transaction, shared ownership, the tax on the rent of a new lease, or reliefs other than first-time buyer relief. It does not decide whether you count as a first-time buyer, whether the higher rates apply to you, or whether you are resident in the UK; those depend on rules set out in the sources above, including property owned by a spouse or partner.
A purchase whose contract was signed before a change of rates can be taxed at the old rates; the calculator does not allow for this. Where a rate gives a fraction of a penny, the figure is rounded down to the penny. The result is an estimate, not advice; the return your solicitor or conveyancer sends, and the tax authority, decide what is due.
How much stamp duty is there on a £300,000 house?
In England or Northern Ireland, £5,000 for someone moving home: nothing on the first £125,000, 2% of the next £125,000 (£2,500) and 5% of the last £50,000 (£2,500). A first-time buyer pays nothing, and someone buying an additional property pays £20,000. In Scotland the Land and Buildings Transaction Tax on the same price is £4,600 (£4,000 for a first-time buyer), and in Wales the Land Transaction Tax is £4,500 for any buyer of a single home.
How much stamp duty does a first-time buyer pay?
In England and Northern Ireland, nothing on a price up to £300,000 and 5% of the part from £300,001 to £500,000, so a £400,000 home costs £5,000. Above £500,000 the relief does not apply and the normal rates are charged on the whole price. In Scotland first-time buyers pay nothing on the first £175,000 instead of £145,000, which saves at most £600. Wales has no relief for first-time buyers.
Do I pay the higher rates if I have not sold my old home yet?
Usually yes. If you still own your previous main home at the end of the day you complete, you own two homes, so England and Northern Ireland charge the higher rates and Scotland charges the Additional Dwelling Supplement. In both, the extra tax can be reclaimed if you sell the previous main home within 36 months. Wales also charges its higher rates in this case and refunds them if the previous main home is sold within the time the Welsh Revenue Authority allows.
What do buyers who live outside the UK pay?
In England and Northern Ireland a buyer who was not in the UK for at least 183 days in the 12 months before the purchase pays 2% more on every band, on top of the first-time buyer or higher rates if those apply. A £300,000 home bought by someone moving home then costs £11,000 instead of £5,000. Scotland and Wales have no surcharge for buyers from abroad.
When is stamp duty paid?
In England and Northern Ireland the return must be sent to HMRC and the tax paid within 14 days of completion. A solicitor or conveyancer normally does this as part of the purchase and asks you for the money before completion.
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