Stamp duty rates across the UK
Current property tax bands for England and Northern Ireland (SDLT), Scotland (LBTT) and Wales (LTT).
Current residential rates
Buying a main home, not claiming first-time buyer relief, not owning another home and (in England & NI) UK resident.
| Portion of the price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
Example: a £300,000 main home
£5,000
Show workings
- 0% on £125,000 (£0 – £125,000) = £0
- 2% on £125,000 (£125,000 – £250,000) = £2,500
- 5% on £50,000 (£250,000 – £300,000) = £2,500
Reliefs and surcharges: first-time buyers · additional homes · non-UK residents
Guides
- England & Northern IrelandStandard SDLT bands for a main home
- Scotland (LBTT)LBTT bands, first-time buyer relief and ADS
- Wales (LTT)Main and higher LTT rates
- Commercial ratesNon-residential and mixed-use bands
- Rate historyPast SDLT bands and a calculator for earlier dates
- Regional explorerTax on average prices in each region
Questions that decide your rate
- Where the property is decides which tax applies.
- Residential and non-residential property use different bands.
Reviewed 12 October 2026 · How we calculate