UK Stamp Duty Rates Comparison Table
Side-by-side comparison of SDLT, LBTT and LTT rate bands for all four UK nations. Includes FTB relief, additional property surcharges and the non-UK resident surcharge. All rates verified from GOV.UK, Revenue Scotland and GOV.Wales as of April 2026.
In this article
Standard residential rates
The tax you pay on each portion of the price for a standard owner-occupier buyer who owns only one property at the end of the transaction.
| Portion of price | England / NI (SDLT) | Scotland (LBTT) | Wales (LTT) |
|---|---|---|---|
| £0 – £125,000 | 0% | 0% | 0% |
| £125,001 – £145,000 | 2% | 0% | 0% |
| £145,001 – £225,000 | 2% | 2% | 0% |
| £225,001 – £250,000 | 2% | 2% | 6% |
| £250,001 – £325,000 | 5% | 5% | 6% |
| £325,001 – £400,000 | 5% | 10% | 6% |
| £400,001 – £750,000 | 5% | 10% | 7.5% |
| £750,001 – £925,000 | 5% | 12% | 10% |
| £925,001 – £1,500,000 | 10% | 12% | 10% |
| Over £1,500,000 | 12% | 12% | 12% |
Northern Ireland uses the same rates as England. Scotland's top band kicks in at the lowest threshold (£750,000) of the three nations.
First-time buyer relief
Only two UK nations offer a dedicated FTB relief. Wales does not — the Welsh Revenue Authority takes the view that the £225,000 main threshold already benefits first-time buyers adequately.
| Nation | Nil-rate threshold (FTB) | Withdrawal / cliff edge | Max saving |
|---|---|---|---|
| England / NI | £300,000 | £500,000 (relief fully withdrawn) | £6,250 |
| Scotland | £175,000 (raised from £145,000) | No cliff edge — relief tapers naturally | £600 |
| Wales | n/a (no separate relief) | Standard £225,000 threshold applies | — |
Additional property surcharge
Every nation charges a surcharge on top of the standard rates when the buyer will own two or more residential properties at the end of the day. The surcharge only triggers above £40,000.
| Nation | Name | Current rate | Effective from |
|---|---|---|---|
| England / NI | Higher rates for additional dwellings | +5% flat | 31 October 2024 |
| Scotland | Additional Dwelling Supplement (ADS) | 8% flat | 5 December 2024 |
| Wales | Higher residential rates | Variable bands (5% – 17%) | 11 December 2024 |
Wales uses a band structure rather than a flat surcharge: 5% on the first £180,000, then 8.5%, 10%, 12.5%, 15% and 17% on higher bands.
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Wales higher rates breakdown
| Portion of price | Wales LTT higher 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% |
Non-UK resident surcharge
Only England and Northern Ireland charge a non-resident surcharge. Neither Scotland nor Wales has introduced one.
| Nation | Surcharge | Effective from | Residence test |
|---|---|---|---|
| England / NI | +2% | 1 April 2021 | 183 days in 12 months before purchase |
| Scotland | None | — | — |
| Wales | None | — | — |
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Emma 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 Calculate My Stamp Duty UK to help buyers understand the complex world of property transaction taxes.