Stamp Duty Calculator 2025 UK — SDLT, LBTT & LTT

Calculate your stamp duty

Select your region, enter the purchase price and choose your buyer type.

Region — different tax systems apply

Scotland note: Additional Dwelling Supplement (ADS) is charged at 8% on the total purchase price (not marginal) for second homes and buy-to-let properties. This is separate from the LBTT calculation.

Purchase Price

Buyer Type

⚖️ Compare two scenarios side by side (e.g. buy now vs in 6 months, FTB vs standard buyer)

🔵 Scenario B — comparison property

Property price (Scenario B)

Buyer type (Scenario B)

Stamp Duty (SDLT) Due

£0

Effective Rate

£0

Purchase Price

£0

Tax + 10% Deposit

Band-by-band breakdown

Tax Band	Rate	Taxable Amount	Tax

📊 Current Rates Summary

England nil-rateUp to £125,000

FTB nil-rate (England)Up to £300,000

Additional property surcharge+5%

Scotland nil-rate (LBTT)Up to £145,000

Scotland ADS8% flat rate

Wales nil-rate (LTT)Up to £225,000

Last updated1 Apr 2025

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All costs including surveys & legal

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Stamp Duty Guide 2025

England & Northern Ireland — SDLT Rates (from 1 April 2025)

Property Price Portion	Standard	First-Time Buyer	Additional Property
£0 – £125,000	0%	0%	5%
£125,001 – £250,000	2%	0%	7%
£250,001 – £300,000	5%	0%	10%
£300,001 – £500,000	5%	5%	10%
£500,001 – £925,000	5%	Std rates	10%
£925,001 – £1,500,000	10%	—	15%
Over £1,500,000	12%	—	17%

FTB relief only applies if the property costs £500,000 or less. Additional property surcharge increased from 3% to 5% on 31 Oct 2024.

Scotland — LBTT Rates + ADS

Property Price Portion	Standard	First-Time Buyer
£0 – £145,000	0%	0%
£145,001 – £175,000	2%	0%
£175,001 – £250,000	2%	2%
£250,001 – £325,000	5%	5%
£325,001 – £750,000	10%	10%
Over £750,000	12%	12%

Additional Dwelling Supplement (ADS): 8% on the total purchase price for second homes/BTL. No FTB property price cap in Scotland. ADS increased to 8% on 5 Dec 2024.

Wales — LTT Rates

Property Price Portion	Standard	Higher Rate (Additional Property)
£0 – £180,000	0%	5%
£180,001 – £225,000	0%	8.5%
£225,001 – £250,000	6%	10%
£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%

Wales has the UK's highest nil-rate at £225,000. There is no first-time buyer relief in Wales. Higher rates increased by 1% across all bands in Dec 2024.

How stamp duty is calculated

Stamp duty uses a marginal/progressive system — like income tax bands. You only pay the higher rate on the portion of the price that falls within that band, not on the entire purchase price.

Example — £400,000 standard purchase in England:
£0–£125,000 at 0% = £0
£125,001–£250,000 at 2% = £2,500
£250,001–£400,000 at 5% = £7,500
Total: £10,000 (effective rate 2.5%)

Scotland's ADS is different — it's a flat percentage on the entire purchase price, added on top of the standard LBTT calculation.