UK Stamp Duty & Property Transaction Tax — 2025/26
Calculate SDLT, LBTT, and LTT with current rates and reliefs
Generated for: Muhammad Ibrahim — UK Stamp Duty / Property Tax Calculator (2025/26)
Sources: GOV.UK & devolved revenue pages (links in comments)
🏠 Property Information
👤 Buyer Information
💵 Tax Summary
Enter property details and calculate
Detailed Calculation Breakdown
2025/26 Stamp Duty Rates
England & Northern Ireland (SDLT)
- • 0% up to £125,000
- • 2% on £125,001-£250,000
- • 5% on £250,001-£925,000
- • 10% on £925,001-£1.5m
- • 12% above £1.5m
Scotland (LBTT)
- • 0% up to £145,000
- • 2% on £145,001-£250,000
- • 5% on £250,001-£325,000
- • 10% on £325,001-£750,000
- • 12% above £750,000
Wales (LTT)
- • 0% up to £180,000
- • 3.5% on £180,001-£250,000
- • 5% on £250,001-£400,000
- • 7.5% on £400,001-£750,000
- • 10% on £750,001-£1.5m
- • 12% above £1.5m
Special Rates & Reliefs
- • First-time buyers: 0% up to £300,000, then 5% to £500,000 (England & NI)
- • Additional property surcharge: +3% on all bands (England & NI)
- • Corporate buyers: Higher rates may apply
- • Filing deadline: 14 days (SDLT), 30 days (LBTT/LTT)
Understanding UK Property Transaction Taxes
🏠 First-time Buyer Relief
Special rates for eligible first-time buyers:
- 0% on first £300,000 (England & NI)
- 5% on £300,001 to £500,000
- Must be purchasing first residential property
- Property value must not exceed £500,000
🏘️ Additional Property Surcharge
Higher rates for second homes and buy-to-let:
- Additional 3% on all rate bands (England & NI)
- Applies to second homes and rental properties
- May be refunded if main residence sold within 3 years
📅 Filing Requirements
England & Northern Ireland: SDLT return due within 14 days of completion
Scotland: LBTT return due within 30 days of completion
Wales: LTT return due within 30 days of completion
🏢 Corporate Buyers
Special rules for company purchases:
- Higher rates may apply for residential properties
- 17% rate on properties over £500,000 (certain cases)
- Different rules for non-natural persons
Disclaimer: This calculator provides estimates for educational purposes only. Actual stamp duty liability may vary based on your complete circumstances, reliefs claimed, and specific rules. Complex cases like Multiple Dwellings Relief, shared ownership, and corporate purchases may require professional advice. Always consult with a qualified solicitor or tax advisor for property transactions.