Stamp duty calculator for UK property purchases
Use the calculator below to estimate the tax that may apply to your purchase.
Your result will depend on:
- The property purchase price
- The country where the property is located
- Whether you are a first-time buyer
- Whether the property is a buy-to-let or second home
- Whether you are replacing your main residence
- Whether you are a non-UK resident
- Whether the property is residential, commercial, or mixed-use
- Whether leasehold rent or net present value applies
The calculator gives an estimate only. Your solicitor or conveyancer will confirm the amount due before completion.
Use our stamp duty calculator to estimate the property tax that may be payable when buying residential, buy-to-let, second home, commercial, or mixed-use property in the UK.
Stamp duty rules depend on where the property is located, the purchase price, the buyer type, and whether the property is a main home, first home, additional property, or commercial purchase.
In England and Northern Ireland, the tax is called Stamp Duty Land Tax, often shortened to SDLT. In Scotland, it is called Land and Buildings Transaction Tax, or LBTT. In Wales, it is called Land Transaction Tax, or LTT.
This page helps you estimate the possible tax before you apply for a mortgage, make an offer, or discuss the case with a solicitor, accountant, or mortgage adviser.
Scotland LBTT calculator
Use this calculator if the property is in Scotland.
SCOTLAND:
What is LBTT?
Land and Buildings Transaction Tax applies to property purchases in Scotland.
It is separate from SDLT and has its own rates, thresholds, reliefs, and additional dwelling rules.
LBTT may apply to residential property, additional dwellings, commercial property, mixed-use property, and certain lease transactions.
First-time buyer LBTT relief
First-time buyers in Scotland may benefit from LBTT relief, which can reduce the amount payable on eligible purchases.
The relief is different from first-time buyer relief in England and Northern Ireland, so buyers should avoid using an SDLT estimate for a Scottish property.
Additional dwelling supplement in Scotland
If you buy an additional residential property in Scotland, the Additional Dwelling Supplement may apply.
This can be relevant for:
- Buy-to-let purchases
- Second homes
- Holiday homes
- Company purchases
- Buyers who still own another home at completion
England and Northern Ireland SDLT calculator
Use this calculator if the property is in England or Northern Ireland.
ENGLAND:
What is SDLT?
Stamp Duty Land Tax is a tax that may be payable when you buy property or land in England or Northern Ireland.
For residential property, SDLT is usually calculated in bands. This means you do not usually pay one rate on the full purchase price. Instead, different parts of the price are taxed at different rates.
For example, a buyer may pay no SDLT on the first part of the purchase price, then a higher rate on the next part, and another rate on the remainder.
When SDLT may apply
SDLT may apply when you:
- Buy a freehold residential property
- Buy a new or existing leasehold property
- Buy a second home
- Buy a buy-to-let property
- Buy through a limited company
- Buy a commercial or mixed-use property
- Take on a property transfer where money or mortgage debt is involved
First-time buyer SDLT
First-time buyers may qualify for SDLT relief if all buyers are eligible and the property will be used as their main home.
This can reduce the SDLT payable, but the relief is not available on every purchase. It may depend on the purchase price and whether any buyer has owned property before, either in the UK or overseas.
If the purchase price is above the relief limit, standard SDLT rules may apply.
Buy-to-let and second home SDLT
If buying a buy-to-let property or second home means you will own more than one residential property, higher SDLT rates may apply.
This can be important for:
- Landlords buying another rental property
- Home movers who have not yet sold their previous main residence
- Buyers purchasing a second home
- Limited companies buying residential property
- Property investors expanding a portfolio
If you are replacing your main residence, the additional property rules may not apply, depending on the timing and structure of the purchase.
Non-UK resident SDLT surcharge
A non-UK resident surcharge may apply when a buyer is treated as non-UK resident for SDLT purposes.
This can affect overseas buyers, expats, foreign nationals, and some buyers returning to the UK. Residence rules for SDLT can be technical, so it is important to check your position before relying on an estimate.
ENGLAND:
Commercial stamp duty calculator
Use this calculator if the property is commercial, mixed-use, or includes a lease where net present value may apply.
COMMERCIAL:
Commercial property and stamp duty
Commercial and mixed-use property can be treated differently from standard residential purchases.
This may apply to:
- Offices
- Shops
- Warehouses
- Industrial units
- Agricultural land
- Mixed-use buildings
- Semi-commercial property
- Commercial leases
- Property bought through a business
Commercial property purchases may involve different tax bands, lease premium rules, and net present value calculations.
If the property includes both residential and commercial elements, such as a shop with a flat above, the tax treatment may differ from a standard home purchase.
Wales LTT calculator
Use this calculator if the property is in Wales.
WALES:
What is LTT?
Land Transaction Tax applies to property purchases in Wales.
LTT replaced SDLT in Wales and has its own rates and bands. It can apply to residential, higher-rate residential, non-residential, mixed-use, and lease transactions.
Main residential LTT
Main residential LTT may apply when buying a property in Wales as your only or main residence.
The amount payable depends on the purchase price and the LTT bands in force on the effective date of the transaction.
Higher residential LTT
Higher residential LTT may apply when a buyer already owns one or more residential properties and buys another property in Wales.
This may affect landlords, second home buyers, limited companies, and some trusts.
If you are replacing your main residence, higher residential rates may not apply, but the details should be checked carefully.
SDLT, LBTT and LTT compared
| Property location | Tax name | Applies to |
|---|---|---|
| England | Stamp Duty Land Tax | Residential, buy-to-let, second homes, commercial and mixed-use property |
| Northern Ireland | Stamp Duty Land Tax | Residential, buy-to-let, second homes, commercial and mixed-use property |
| Scotland | Land and Buildings Transaction Tax | Residential, additional dwellings, commercial and lease transactions |
| Wales | Land Transaction Tax | Residential, higher-rate residential, non-residential, mixed-use and lease transactions |
The tax name and calculation method depend on the property location, not where the buyer currently lives.
For example, a buyer living in London who buys a property in Scotland may need to consider LBTT rather than SDLT. A buyer living in Manchester who buys a property in Wales may need to consider LTT.