Your purchase details
Rates checked May 2026. This gives a guide only and does not replace tax, legal or mortgage advice.
What rates are used?
England and Northern Ireland (SDLT)
- Standard residential: 0% to £125,000; 2% £125,001 to £250,000; 5% £250,001 to £925,000; 10% £925,001 to £1.5m; 12% above £1.5m.
- First-time buyer relief: 0% to £300,000 and 5% £300,001 to £500,000. No first-time buyer relief applies above £500,000.
- Additional property surcharge: 5% of the purchase price, where the higher rates apply.
- Non-UK resident surcharge: 2% of the purchase price, where the surcharge applies.
Scotland (LBTT)
- Residential LBTT: 0% to £145,000; 2% £145,001 to £250,000; 5% £250,001 to £325,000; 10% £325,001 to £750,000; 12% above £750,000.
- First-time buyer relief increases the nil-rate threshold to £175,000.
- Additional Dwelling Supplement: 8% of the purchase price, where it applies.
Wales (LTT)
- Main residential rates: 0% to £225,000; 6% £225,001 to £400,000; 7.5% £400,001 to £750,000; 10% £750,001 to £1.5m; 12% above £1.5m.
- Higher residential rates: 5% to £180,000; 8.5% £180,001 to £250,000; 10% £250,001 to £400,000; 12.5% £400,001 to £750,000; 15% £750,001 to £1.5m; 17% above £1.5m.
- Wales does not currently have the same first-time buyer relief structure as SDLT.
Property tax rules can depend on residence, ownership, replacement main residence rules, linked transactions, relief eligibility and the exact completion date. Always confirm the position with your conveyancer or tax adviser before committing to a purchase.
This calculator is a guide only. Property tax can vary depending on your circumstances, relief eligibility and transaction details. Confirm the exact amount with your solicitor, conveyancer or tax adviser before committing to a purchase.