# Stamp duty in 2026: rates across the UK | ComputeNow

URL: https://computenow.co.uk/guides/stamp-duty-uk-2026/

> Stamp duty, LBTT and LTT rates for 2026 in England, Northern Ireland, Scotland and Wales, with first-time buyer relief and second homes.

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# Stamp duty in 2026: rates across the UK

What you pay when you buy a home, depending on where it is, the price, and whether it's your first home or an extra one.
Published 18 October 2026All of the UK
By the ComputeNow team, checked against GOV.UK and HMRC[Sources (4)](#sources)[How we calculate](https://computenow.co.uk/methodology/)

## Key points

- **Each slice of the price is taxed at its own rate.** In England a £300,000 home costs £5,000.00.
- **First-time buyers in England and Northern Ireland pay nothing up to £300,000**, as long as the price is £500,000 or less.
- **Scotland and Wales have their own taxes**, with different bands: LBTT and LTT.
- **Second homes cost more:** £20,000.00 on £300,000 in England.

Work out your own
Put in your price, where you are buying and whether it is your first home.[Open the stamp duty calculator](https://computenow.co.uk/stamp-duty-calculator/)

## The bands in each nation

Each part of the price is taxed at the rate for its band, so only the slice above a threshold pays the higher rate. England and Northern Ireland charge Stamp Duty Land Tax, Scotland charges Land and Buildings Transaction Tax and Wales charges Land Transaction Tax.

### England and Northern Ireland (SDLT)

| Part of the price | Rate |
| --- | --- |
| £0 to £125,000 | 0% |
| £125,000 to £250,000 | 2% |
| £250,000 to £925,000 | 5% |
| £925,000 to £1,500,000 | 10% |
| Over £1,500,000 | 12% |

### Scotland (LBTT)

| Part of the price | Rate |
| --- | --- |
| £0 to £145,000 | 0% |
| £145,000 to £250,000 | 2% |
| £250,000 to £325,000 | 5% |
| £325,000 to £750,000 | 10% |
| Over £750,000 | 12% |

### Wales (LTT)

| Part of the price | Rate |
| --- | --- |
| £0 to £225,000 | 0% |
| £225,000 to £400,000 | 6% |
| £400,000 to £750,000 | 7.5% |
| £750,000 to £1,500,000 | 10% |
| Over £1,500,000 | 12% |

## What you pay at common prices

| Price, moving home | England or NI | Scotland | Wales |
| --- | --- | --- | --- |
| £200,000 | £1,500.00 | £1,100.00 | £0.00 |
| £300,000 | £5,000.00 | £4,600.00 | £4,500.00 |
| £450,000 | £12,500.00 | £18,350.00 | £14,250.00 |
| £650,000 | £22,500.00 | £38,350.00 | £29,250.00 |

## First-time buyers

In England and Northern Ireland, first-time buyers pay nothing on the first £300,000 and 5% on the rest, as long as the price is £500,000 or less. Above that the relief is lost entirely, so a £505,000 home costs £15,250.00 against £10,000.00 at £500,000.
Scotland raises the nil rate band to £175,000 for first-time buyers at any price, saving up to £600.00. Wales has no first-time buyer relief. Everyone buying must be a first-time buyer for the relief to apply.

## Second homes and buy-to-let

Buying a home while you still own another usually costs more. On a £300,000 home:

- England and Northern Ireland add 5% to every band from £40,000: £20,000.00.
- Scotland adds an Additional Dwelling Supplement of 8% of the whole price: £28,600.00.
- Wales charges its higher rates from the first pound: £19,950.00.
Buyers who are not UK residents pay 2% more in England and Northern Ireland.

## Bottom line

Where you buy, the price and whether you already own a home all change the bill. Budget for it on top of your deposit: it is usually paid from your own savings when the purchase completes.

## Tips

- If you're a first-time buyer near £500,000, a small drop in price can save thousands, because the relief stops completely above the limit.
- Your solicitor files the return and pays the tax, usually within 14 days of completion in England and Northern Ireland: have the money ready.
- If you sell your old home within three years of buying a new one, you may be able to claim back the higher rates for additional properties.
This guide explains the rules; it is not personal financial advice.

## Related

[Stamp duty calculator Your exact figure](https://computenow.co.uk/stamp-duty-calculator/)[How much can I borrow? Mortgage affordability](https://computenow.co.uk/mortgage-affordability-calculator/)[Mortgage calculator Monthly repayments](https://computenow.co.uk/mortgage-calculator/)

## Guides and help

### Our guides

[How much does it cost to buy a home? Deposit, stamp duty, mortgage and the income you need](https://computenow.co.uk/guides/cost-of-buying-a-home/)

### Official services and free advice

[Stamp Duty Land Tax GOV.UK: reliefs, deadlines and paying](https://www.gov.uk/stamp-duty-land-tax)[Land and Buildings Transaction Tax Revenue Scotland: buying in Scotland](https://www.revenue.scot/taxes/land-buildings-transaction-tax)[Land Transaction Tax guide Welsh Government: buying in Wales](https://www.gov.wales/land-transaction-tax-guide)[Lifetime ISA GOV.UK: a government bonus for a first home or later life](https://www.gov.uk/lifetime-isa)

## Article sources

Each source was last checked on 18 October 2026.

- [GOV.UK: Stamp Duty Land Tax residential rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates)
- [Revenue Scotland: LBTT residential rates](https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property)
- [Revenue Scotland: Additional Dwelling Supplement](https://revenue.scot/taxes/land-buildings-transaction-tax/additional-dwelling-supplement-ads)
- [Welsh Government: Land Transaction Tax rates](https://www.gov.wales/land-transaction-tax-rates-and-bands)
These results are an estimate, not financial advice. They use the 2026/27 rates in force on 24 October 2026 and the inputs shown, so your actual tax, pay or costs may differ. Before making a decision about your money, check the figures with HMRC or your provider, or speak to a regulated financial adviser. Free, impartial guidance is available from MoneyHelper.
This page explains the rules using the 2026/27 rates in force on 24 October 2026. It is general information, not financial advice. For decisions about your own money, speak to a regulated financial adviser, or get free, impartial guidance from MoneyHelper.