Tax guide · 8 min read
How much Stamp Duty will I pay? Complete UK rates guide
Three nations, three taxes, three sets of thresholds. This guide puts the current rates side by side, explains who qualifies for first-time buyer relief, and shows how the additional property surcharge changes the sum.
Last verified 6 September 2026 against HMRC and GOV.UK publications.
On this page
Which Stamp Duty applies to me?
The tax you pay depends on where the property is, not where you live.
| Where the property is | Tax | Collected by | Return due |
|---|---|---|---|
| England & Northern Ireland | Stamp Duty Land Tax (SDLT) | HM Revenue & Customs | 14 days from completion |
| Scotland | Land and Buildings Transaction Tax (LBTT) | Revenue Scotland | 30 days from completion |
| Wales | Land Transaction Tax (LTT) | Welsh Revenue Authority | 30 days from completion |
What are the current rates?
| Portion of the price | Rate |
|---|---|
| £0 to £125,000 | 0% |
| £125,000 to £250,000 | 2% |
| £250,000 to £925,000 | 5% |
| £925,000 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
| Portion of the price | Rate |
|---|---|
| £0 to £145,000 | 0% |
| £145,000 to £250,000 | 2% |
| £250,000 to £325,000 | 5% |
| £325,000 to £750,000 | 10% |
| Above £750,000 | 12% |
| Portion of the price | Rate |
|---|---|
| £0 to £225,000 | 0% |
| £225,000 to £400,000 | 6% |
| £400,000 to £750,000 | 7.5% |
| £750,000 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
Each rate applies only to the slice of the price inside that band, so a purchase is never pushed into one flat percentage.
What relief do first-time buyers get?
- England & NI: no SDLT on the first £300,000, then 5% to £500,000. No relief at all above £500,000.
- Scotland: first-time buyer relief raises the nil-rate threshold to £175,000.
- Wales: there is no first-time buyer relief, but the standard nil-rate band is the highest of the three nations.
How much extra do I pay on a second home?
- England & NI: 5% added to every band where the price is £40,000 or more.
- Scotland: the Additional Dwelling Supplement adds 8%.
- Wales: higher residential rates replace the main rates entirely — a separate table, not a surcharge.
- England & NI also add a 2% non-resident surcharge.
If you replace your main home but the sale is delayed, you pay the surcharge and can reclaim it when the old home sells within the time limit set by the relevant authority.
When is the return due?
A return is due even when no tax is payable: 14 days from completion in England and Northern Ireland, 30 days in Scotland and Wales. Your conveyancer normally files it, but the legal duty is yours.
Choose the nation, add the price, and see the tax band by band.
Calculate my Stamp Duty →In summary
- The nation where the property sits decides the tax and the deadline.
- Rates are banded — only the slice inside each band is taxed at that rate.
- First-time buyer relief has a price ceiling; above it you get nothing.
- A return is due even when the tax is zero.
Frequently asked questions
How much Stamp Duty on a £300,000 house?
In England, the first £125,000 is at 0%, the next £125,000 at 2% and the remainder at 5% — our calculator shows the exact figure for your nation and buyer type.
Do first-time buyers pay Stamp Duty?
Not on the first £300,000 in England and Northern Ireland, provided the price is no more than £500,000.
What counts as a second home?
Any additional residential property you own an interest in worth £40,000 or more at the end of the day of purchase, anywhere in the world.
Can I add Stamp Duty to my mortgage?
Lenders do not usually lend against the tax itself, so it normally has to be paid from your own funds on completion.
Is Stamp Duty payable on a transfer between spouses?
Often not, but it can be if there is consideration such as taking on a share of the mortgage. Check with your conveyancer.
Do I pay Stamp Duty when I inherit?
No. Inheriting a property is not a chargeable transaction, though it can affect the surcharge on a later purchase.
Can I reclaim the surcharge?
Yes, if you sell your previous main home within the time limit — three years in England and Northern Ireland.
Is Stamp Duty deductible against Capital Gains Tax?
Yes. The Stamp Duty you paid on purchase is an allowable cost when you later calculate the gain.
Need to work out your own numbers?
All three nations, first-time buyer relief and the surcharge, using published rates.
Open the Stamp Duty calculator →Official sources
Every figure in this guide is transcribed from these published pages. Always confirm against the source before filing or signing anything.
- SDLT residential rates — GOV.UK
- LBTT residential property — Revenue Scotland
- LTT rates and bands — Welsh Government
Guidance only. mypropclear explains published rules and how they apply to figures you provide — it is not personalised tax or legal advice.