Stamp Duty Rates 2026
Current stamp duty rates for England, Scotland, and Wales. Includes April 2025 changes.
In this article
What Changed in April 2025?
Nil-Rate Threshold Reduced
The standard nil-rate band dropped from £250,000 back to £125,000.
Buyers pay more stamp duty on properties between £125,001 and £250,000.
First-Time Buyer Threshold Reduced
FTB relief threshold dropped from £425,000 to £300,000.
First-time buyers pay more on properties priced £300,001 to £425,000.
Additional Property Surcharge Increased
The surcharge for second homes and buy-to-lets increased from 3% to 5%.
Additional property buyers pay significantly more across all price bands.
FTB Maximum Price Reduced
First-time buyer relief maximum property price dropped from £625,000 to £500,000.
FTB relief no longer available for properties over £500,000.
England & Northern Ireland (SDLT)
Standard Rates
| Band | Rate |
|---|---|
| £0 - £125,000 | 0% |
| £125,001 - £250,000 | 2% |
| £250,001 - £925,000 | 5% |
| £925,001 - £1,500,000 | 10% |
| Over £1,500,000 | 12% |
First-Time Buyer Rates
| Band | Rate |
|---|---|
| £0 - £300,000 | 0% |
| £300,001 - £500,000 | 5% |
Only for properties up to £500,000
Additional Property (+5%)
| Band | Rate |
|---|---|
| £0 - £125,000 | 5% |
| £125,001 - £250,000 | 7% |
| £250,001 - £925,000 | 10% |
| £925,001 - £1,500,000 | 15% |
| Over £1,500,000 | 17% |
Non-UK residents pay an additional 2% surcharge on all bands.
Scotland (LBTT)
Standard Rates
| Band | Rate |
|---|---|
| £0 - £145,000 | 0% |
| £145,001 - £250,000 | 2% |
| £250,001 - £325,000 | 5% |
| £325,001 - £750,000 | 10% |
| Over £750,000 | 12% |
FTB relief raises nil-rate to £175,000 (max saving £600)
With ADS (+8%)
| Band | Rate |
|---|---|
| £0 - £145,000 | 8% |
| £145,001 - £250,000 | 10% |
| £250,001 - £325,000 | 13% |
| £325,001 - £750,000 | 18% |
| Over £750,000 | 20% |
Additional Dwelling Supplement is 8% (increased from 6% in December 2024)
Wales (LTT)
Standard Rates
| Band | Rate |
|---|---|
| £0 - £225,000 | 0% |
| £225,001 - £400,000 | 6% |
| £400,001 - £750,000 | 7.5% |
| £750,001 - £1,500,000 | 10% |
| Over £1,500,000 | 12% |
No specific FTB relief - all buyers use standard rates
Higher Residential Rates
| Band | Rate |
|---|---|
| £0 - £180,000 | 5% |
| £180,001 - £250,000 | 8.5% |
| £250,001 - £400,000 | 10% |
| £400,001 - £750,000 | 12.5% |
| £750,001 - £1,500,000 | 15% |
| Over £1,500,000 | 17% |
Separate rate bands for additional properties (from Dec 2024)
Quick Regional Comparison
| Feature | England & NI | Scotland | Wales |
|---|---|---|---|
| Tax Name | SDLT | LBTT | LTT |
| Nil-Rate Threshold | £125,000 | £145,000 | £225,000 |
| Additional Property Rate | 5% | 8% | Separate bands |
| FTB Relief | Up to £5,000 | Up to £600 | None |
| Refund Period | 36 months | 18 months | 36 months |
Calculate Your Stamp Duty
Use our calculator to get an instant estimate based on these rates.
Try the CalculatorEmma Richardson, MRICS
Chartered Surveyor & Property Tax Specialist
Emma Richardson is a RICS-qualified Chartered Surveyor with over 12 years of experience in UK property taxation. She founded Stamp Duty Calculator to help buyers understand the complex world of property transaction taxes.