Stamp Duty Rates 2026 - Complete UK Rate Tables
All rates for England, Scotland and Wales. Effective 1 April 2025.
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England & Northern Ireland - SDLT Rates
Current rates effective 1 April 2025.
Standard Residential Rates
| Band | Rate | SDLT on band |
|---|---|---|
| £0 - £125,000 | 0% | £0 |
| £125,001 - £250,000 | 2% | Up to £2,500 |
| £250,001 - £925,000 | 5% | Up to £33,750 |
| £925,001 - £1,500,000 | 10% | Up to £57,500 |
| Over £1,500,000 | 12% | Unlimited |
First-Time Buyer Relief Rates
Only applies if purchase price is £500,000 or less and all buyers are first-time buyers.
| Band | Rate | Notes |
|---|---|---|
| £0 - £300,000 | 0% | Nil-rate band |
| £300,001 - £500,000 | 5% | Standard rate applies |
| Over £500,000 | Standard rates | No relief - full standard rates apply |
Additional Property Rates
Standard rates plus 5% surcharge on every band. Surcharge increased from 3% to 5% in October 2024.
| Band | Standard rate | Additional property rate |
|---|---|---|
| £0 - £125,000 | 0% | 5% |
| £125,001 - £250,000 | 2% | 7% |
| £250,001 - £925,000 | 5% | 10% |
| £925,001 - £1,500,000 | 10% | 15% |
| Over £1,500,000 | 12% | 17% |
Non-UK Resident Rates
| Band | Standard | Non-resident (+2%) | NR + additional (+7%) |
|---|---|---|---|
| £0 - £125,000 | 0% | 2% | 7% |
| £125,001 - £250,000 | 2% | 4% | 9% |
| £250,001 - £925,000 | 5% | 7% | 12% |
| £925,001 - £1,500,000 | 10% | 12% | 17% |
| Over £1,500,000 | 12% | 14% | 19% |
Scotland - LBTT Rates
Land and Buildings Transaction Tax (LBTT) is collected by Revenue Scotland.
| Band | Standard rate | First-time buyer rate |
|---|---|---|
| £0 - £145,000 | 0% | 0% |
| £145,001 - £175,000 | 2% | 0% (FTB relief) |
| £175,001 - £250,000 | 2% | 2% |
| £250,001 - £325,000 | 5% | 5% |
| £325,001 - £750,000 | 10% | 10% |
| Over £750,000 | 12% | 12% |
Wales - LTT Rates
Land Transaction Tax (LTT) is collected by the Welsh Revenue Authority.
| Band | Standard rate | Higher rate (additional property) |
|---|---|---|
| £0 - £180,000 | 0% | 5% |
| £180,001 - £225,000 | 0% | 8.5% |
| £225,001 - £250,000 | 6% | 8.5% |
| £250,001 - £400,000 | 6% | 10% |
| £400,001 - £750,000 | 7.5% | 12.5% |
| £750,001 - £1,500,000 | 10% | 15% |
| Over £1,500,000 | 12% | 17% |
Four-Nation Comparison at £300,000
What each buyer type pays on a £300,000 property across all UK nations.
| Nation | Tax system | Standard buyer | First-time buyer | Additional property |
|---|---|---|---|---|
| England / NI | SDLT | £5,000 | £0 | £20,000 |
| Scotland | LBTT | £4,600 | £3,500 | £28,600 |
| Wales | LTT | £4,500 | £4,500 | £18,000 |
Scotland additional property includes ADS of 8% on full price. Wales uses banded higher rates from December 2024.
Key Rate Changes
Rates FAQs
What are the stamp duty bands for 2026?
In England and Northern Ireland (from 1 April 2025): 0% on £0-£125,000; 2% on £125,001-£250,000; 5% on £250,001-£925,000; 10% on £925,001-£1,500,000; 12% over £1,500,000. These are marginal rates applied band by band, not flat rates on the full purchase price.
First-time buyers have a nil-rate band up to £300,000, with 5% applying on £300,001-£500,000. Properties over £500,000 get no first-time buyer relief.
What is the stamp duty threshold in 2026?
The nil-rate threshold for standard buyers in England and Northern Ireland is £125,000 from 1 April 2025. Scotland has a nil-rate band of £145,000 for standard buyers and £175,000 for first-time buyers. Wales has a nil-rate band of £225,000 for standard buyers with no specific first-time buyer relief.
How do Scotland LBTT rates compare to England SDLT?
Scotland has a slightly higher nil-rate band (£145,000 vs £125,000 in England), making Scotland cheaper for very low-value properties. At around £300,000 the rates are similar. Scotland becomes more expensive at higher values, and significantly more expensive for additional properties due to the ADS (8% on the full price, not marginal).
See the Scotland LBTT guide for full worked examples and comparisons.