Stamp Duty Calculator UK 2026: SDLT, LBTT and LTT Explained

Stamp duty is a tax paid on property purchases in the UK. Each nation has its own system with different rates and thresholds. In England and Northern Ireland it is called Stamp Duty Land Tax (SDLT); in Scotland it is Land and Buildings Transaction Tax (LBTT); in Wales it is Land Transaction Tax (LTT). This guide explains all three for 2026.

England and Northern Ireland: SDLT 2026

Standard Rates

**Example:** Buying a house for £350,000 as a next-time buyer:£0 + £2,500 (2% on £125k–£250k) + £5,000 (5% on £250k–£350k) = **£7,500 SDLT**

First-Time Buyer Relief

First-time buyers in England pay no SDLT on properties up to £300,000, and 5% only on the portion between £300,000 and £500,000. Properties above £500,000 receive no first-time buyer relief.

**Example:** First-time buyer purchasing a flat for £380,000: £0 + £4,000 (5% on £300k–£380k) = **£4,000 SDLT**

Additional Dwelling Surcharge

Buyers purchasing a second home, buy-to-let, or any property when they already own another pay an additional 3% surcharge on top of standard rates on the full purchase price.

**Example:** Buying a £250,000 buy-to-let: Standard £2,500 + 3% surcharge £7,500 = **£10,000 SDLT**

Non-UK Resident Surcharge

Non-UK resident buyers pay a further 2% surcharge on top of standard rates (and any additional dwelling surcharge).

Scotland: LBTT 2026

First-time buyers in Scotland receive a relief that increases the 0% threshold to £175,000.

The Additional Dwelling Supplement (ADS) in Scotland is **6%** on the full purchase price for additional properties.

Wales: LTT 2026

Wales does not have separate first-time buyer relief but the 0% threshold (£225,000) is higher than England’s (£125,000). The higher rates for additional dwellings in Wales is 4%.

Using the Property Passport UK Stamp Duty Calculator

Property Passport UK’s stamp duty calculator at [propertypassport.uk/stamp-duty-calculator](https://www.propertypassport.uk/stamp-duty-calculator) calculates SDLT (England and Northern Ireland), LBTT (Scotland), and LTT (Wales) simultaneously, including:

• First-time buyer relief
• Additional dwelling surcharge (England)
• Non-UK resident surcharge (England)
• Land and Buildings Transaction Tax rates (Scotland)
• Land Transaction Tax rates (Wales)

Enter the purchase price and buyer type to see the exact liability in seconds.

When Is Stamp Duty Paid?

In England, SDLT must be paid within **14 days** of completion. Your solicitor will typically include it in the completion statement and submit it to HMRC on your behalf.

Late submission incurs automatic penalties and interest, so this is never something you personally need to manage — your solicitor handles it.

Can Stamp Duty Be Avoided?

Legitimate planning opportunities include:

• **First-time buyer relief** — the largest saving for eligible buyers
• **Multiple dwellings relief** — where a single transaction includes multiple separate dwellings (e.g., a house with an annexe)
• **Mixed use purchase** — property with both residential and commercial use attracts non-residential SDLT rates, which can be lower
• **Transfer to a company** — some landlords transfer portfolios to limited companies, though this triggers SDLT and other costs

Tax avoidance schemes promoted as reducing SDLT are high risk. HMRC actively challenges stamp duty avoidance, and many schemes have been voided retrospectively.