Stamp Duty by property price
The tax on common prices for England and Northern Ireland (standard, first-time buyer, additional property) and Wales (main rates).
| Price | England standard | First-time buyer | Additional property | Wales |
|---|---|---|---|---|
| £100,000 | £0 | £0 | £5,000 | £0 |
| £125,000 | £0 | £0 | £6,250 | £0 |
| £150,000 | £500 | £0 | £8,000 | £0 |
| £175,000 | £1,000 | £0 | £9,750 | £0 |
| £200,000 | £1,500 | £0 | £11,500 | £0 |
| £250,000 | £2,500 | £0 | £15,000 | £1,500 |
| £300,000 | £5,000 | £0 | £20,000 | £4,500 |
| £350,000 | £7,500 | £2,500 | £25,000 | £7,500 |
| £400,000 | £10,000 | £5,000 | £30,000 | £10,500 |
| £450,000 | £12,500 | £7,500 | £35,000 | £14,250 |
| £500,000 | £15,000 | £10,000 | £40,000 | £18,000 |
| £600,000 | £20,000 | £20,000 | £50,000 | £25,500 |
| £750,000 | £27,500 | £27,500 | £65,000 | £36,750 |
| £1,000,000 | £43,750 | £43,750 | £93,750 | £61,750 |
| £1,500,000 | £93,750 | £93,750 | £168,750 | £111,750 |
| £2,000,000 | £153,750 | £153,750 | £253,750 | £171,750 |
Each tax is charged on slices of the price, so it rises faster as the price passes £250,000 and again at £925,000. Tap a price for the working. The first-time buyer relief stops at £500,000.
How to use this table
- Find the row nearest to the price you expect to pay; the tax is not a flat percentage, so do not scale a figure from another row.
- The first-time buyer column is the same as the standard column above £500,000 because the relief is not available there.
- The additional property column is for buyers who will own more than one residential property of £40,000 or more after the purchase and have not sold their main home.
- The Wales column is the main Land Transaction Tax rate; Welsh higher rates are on the Wales page.
- Prices are for freehold residential property; leases, companies and trusts have their own rules.
Sources
- England and Northern Ireland Stamp Duty Land Tax: GOV.UK, "Residential property rates" (gov.uk), "Stamp Duty Land Tax: buying an additional residential property" (gov.uk) and "Rates for non-residential and mixed land and property" (gov.uk), read on 13 November 2026.
- Wales Land Transaction Tax: GOV.WALES, "Land Transaction Tax rates and bands" (gov.wales), read on 13 November 2026; the page shows it was last updated on 10 December 2024.
- Scotland Land and Buildings Transaction Tax: Revenue Scotland, "Residential property", "The Additional Dwelling Supplement (ADS)" and "Non-residential property" (revenue.scot), read on 13 November 2026.
Rates read on 13 November 2026 from GOV.UK, GOV.WALES and Revenue Scotland for freehold residential purchases. They change with Budgets: check the current rate with HMRC (England and Northern Ireland) or the Welsh Revenue Authority (Wales) before you buy. Scotland charges Land and Buildings Transaction Tax, from Revenue Scotland. This site is independent and gives arithmetic, not legal or tax advice.