Stamp Duty, LBTT and LTT Calculator
Calculate residential property transaction tax separately for England and Northern Ireland, Scotland, or Wales.
What this calculator explains
The United Kingdom does not use one residential property transaction tax. England and Northern Ireland use Stamp Duty Land Tax, Scotland uses Land and Buildings Transaction Tax, and Wales uses Land Transaction Tax. Each jurisdiction has its own bands, additional-dwelling rules and reliefs.
The calculator applies the selected table progressively, shows the amount charged in every band and asks for the transaction’s effective date. Complex linked transactions, corporate purchases, mixed use, shared ownership and specialist reliefs are referred to the relevant official authority rather than estimated from incomplete rules.
How the estimate is calculated
- Select the correct national tax system and rate table for the effective date.
- Determine whether main, higher/additional or supported first-time-buyer rules apply.
- Split the chargeable consideration across progressive bands.
- Calculate tax within each band and add applicable flat supplements or surcharges.
- Show each band calculation and total.
- Display an exception warning when the transaction may need specialist treatment.
Formula
Property transaction tax = sum of the taxable portion in each band × that band’s rate, plus any applicable supplement or surcharge
Worked example
For a £400,000 first home in England or Northern Ireland that qualifies for current first-time-buyer relief, the first £300,000 is at 0% and the remaining £100,000 is at 5%, giving estimated SDLT of £5,000. Without the relief, the standard single-property calculation would be £10,000 under the current bands. Scotland and Wales must use their own rate tables.
Current rules and configuration notes
- England and Northern Ireland use SDLT, Scotland uses LBTT, and Wales uses LTT; each must have a separate table and effective-date registry.
- Current standard SDLT bands begin at 0% up to £125,000, then 2%, 5%, 10% and 12%; qualifying first-time buyers pay 0% up to £300,000 and 5% from £300,001 to £500,000.
- An additional-property SDLT surcharge of 5% and a typical non-UK resident surcharge of 2% may apply in relevant cases.
- Current Scottish standard LBTT bands are 0% up to £145,000, then 2%, 5%, 10% and 12%; Wales uses its own current standard and higher residential rate tables.
Update requirement: Maintain separate effective-dated rate tables for SDLT, LBTT and LTT and review every official change immediately.
Included in the estimate
- Residential SDLT, LBTT and LTT
- Progressive band breakdown
- Supported first-time-buyer relief
- Additional-dwelling or higher-rate settings
- SDLT non-resident surcharge setting
- Effective-date rule selection
Not included or not guaranteed
- Non-residential, mixed-use or lease calculations unless separately built
- Every relief, exemption or linked transaction
- Corporate enveloping rules
- Legal determination of residency or first-time-buyer status
- Filing or payment of the tax
Frequently asked questions
Is stamp duty the same across the UK?
No. SDLT applies in England and Northern Ireland, LBTT in Scotland and LTT in Wales.
How do progressive property-tax bands work?
Each rate applies only to the portion of the price within that band, not automatically to the whole purchase price.
What is the additional-property charge?
Each nation has its own higher-rate or supplement rules for additional dwellings. The calculator applies the rule for the selected location and effective date.
Can a first-time buyer claim relief on any price?
No. Eligibility and price caps apply, and definitions consider property interests previously owned, including in some cases property outside the UK.
What date controls the calculation?
The transaction’s effective date generally determines the applicable rate table. Contracts crossing a change date may need specialist review.
Why might the official calculator differ?
Linked transactions, reliefs, mixed use, companies, trusts and other facts can require rules outside the simplified Toolistify model.
Official sources
- GOV.UK — Stamp Duty Land Tax residential rates
- Revenue Scotland — Residential LBTT rates and bands
- Revenue Scotland — Additional Dwelling Supplement
- Welsh Government — Land Transaction Tax rates and bands
- GOV.UK — Non-UK resident SDLT surcharge
Applicable period: 2026 · Last reviewed: September 3, 2026
Recommended internal links
Add the tax to your buying budget
Send the estimated transaction tax and deposit into the mortgage calculator to see cash needed and monthly repayments.
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