Answers · UK 2025/26
How is UK Stamp Duty calculated?
UK SDLT (England/NI) is charged on the portion of price in each band: 0% to £125k, 2% on £125k-£250k, 5% on £250k-£925k, 10% on £925k-£1.5m, 12% above. £300,000 home = £5,000 SDLT. First-time buyer relief 0% to £300k. Scotland: LBTT. Wales: LTT.
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UK Stamp Duty Land Tax (SDLT) calculation 2025/26. Bands applied progressively. £200k SDLT: 0% × £125k + 2% × £75k = £1,500. £300k: 0% × £125k + 2% × £125k + 5% × £50k = £5,000. £500k: £15,000. £1,000,000: £41,250. First-time buyer relief (purchase ≤£500k): 0% up to £300k, 5% on £300k-£500k. Above £500k: full normal rates. Additional Property Surcharge (BTL): +5% on each band (raised from 3% on 31 October 2024). Non-resident: +2%. Scotland (LBTT): 0% to £145k, 2% to £250k, 5% to £325k, 10% to £750k, 12% above. ADS 8% on additional. Wales (LTT): 0% to £225k, 6% to £400k, 7.5% to £750k, 10% to £1.5m, 12% above. No FTB relief in Wales.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.