Stamp duty in 2026 — rates for England, Scotland & Wales
When you buy a home in the UK you pay a property-purchase tax. The name and the bands depend on the country: Stamp Duty Land Tax (SDLT) in England and Northern Ireland, Land and Buildings Transaction Tax (LBTT) in Scotland and Land Transaction Tax (LTT) in Wales. Every figure below is the official published rate, verified on 30 June 2026.
Standard SDLT bands (England & Northern Ireland)
Rates in force from 1 April 2025
| Portion of price | SDLT rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| £1,500,001+ | 12% |
What you would pay across the UK
Estimated tax for a main home, by purchase price and country. Figures are calculated from the official bands; effective rate in brackets.
| Price | SDLT (Eng/NI) | LBTT (Scotland) | LTT (Wales) |
|---|---|---|---|
| £150,000 | £500 (0.33%) | £100 (0.07%) | £0 (0.00%) |
| £200,000 | £1,500 (0.75%) | £1,100 (0.55%) | £0 (0.00%) |
| £250,000 | £2,500 (1.00%) | £2,100 (0.84%) | £1,500 (0.60%) |
| £300,000 | £5,000 (1.67%) | £4,600 (1.53%) | £4,500 (1.50%) |
| £425,000 | £11,250 (2.65%) | £15,850 (3.73%) | £12,375 (2.91%) |
| £500,000 | £15,000 (3.00%) | £23,350 (4.67%) | £18,000 (3.60%) |
| £750,000 | £27,500 (3.67%) | £48,350 (6.45%) | £36,750 (4.90%) |
| £1,000,000 | £43,750 (4.38%) | £78,350 (7.83%) | £61,750 (6.17%) |
Explore your situation
- First-time buyersRelief thresholds in England/NI and Scotland, and the Welsh position.
- Second homes & buy-to-letThe 5% SDLT surcharge, Scotland’s 8% ADS and Welsh higher rates.
- Scotland (LBTT)Full LBTT bands, first-time-buyer relief and the ADS.
- Wales (LTT)Main and higher LTT bands and how they differ from stamp duty.
Frequently asked questions
- How much is stamp duty in 2026?
- In England and Northern Ireland, standard SDLT is 0% up to £125,000, 2% on £125,001–£250,000, 5% on £250,001–£925,000, 10% on £925,001–£1,500,000 and 12% above that. Each rate applies only to the portion of the price within that band. Scotland (LBTT) and Wales (LTT) use different bands.
- Do I pay stamp duty, LBTT or LTT?
- It depends on where the property is. England and Northern Ireland charge Stamp Duty Land Tax (SDLT). Scotland charges Land and Buildings Transaction Tax (LBTT). Wales charges Land Transaction Tax (LTT). You pay the tax of the country the property is in, not where you live.
- Is this an exact figure?
- The rates and bands are the official published figures, verified on 30 June 2026. The amounts shown are estimates calculated from price alone using the standard banded method. They exclude reliefs and edge cases such as multiple-dwellings relief, linked transactions, mixed-use and non-residential property. Always confirm with the relevant tax authority or a solicitor before completing.
Sources
- SDLT — HM Revenue & Customs (GOV.UK) (Open Government Licence v3.0)
- LBTT — Revenue Scotland (Open Government Licence v3.0)
- LTT — Welsh Revenue Authority (GOV.WALES) (Open Government Licence v3.0)
Rates verified 30 June 2026. Estimates exclude reliefs and edge cases; not tax advice.