UK property tax calculator
Calculate the residential property tax on a UK purchase in one place. England and Northern Ireland use Stamp Duty Land Tax (SDLT), Scotland uses LBTT and Wales uses LTT. The calculator includes current first-time buyer, additional property and qualifying non-UK resident rules.
Choose where you are buying, your buyer type and the purchase price. The calculator switches between SDLT, LBTT and LTT automatically.
SDLT to pay
£7,500
Effective tax rate
2.14%
Property price
£350,000
Tax system
Stamp Duty Land Tax
£0 to £125,000
£125,000 falls in this band
£125,000 to £250,000
£125,000 falls in this band
£250,000 to £925,000
£100,000 falls in this band
Planning estimate for a single residential purchase. It does not cover every relief, refund, company purchase, trust, linked transaction, shared-ownership election, lease rent, mixed-use or non-residential transaction. Confirm the final tax with the relevant authority and your conveyancer or tax adviser.
Direct answer
In England and Northern Ireland, a standard residential purchase uses SDLT bands starting with 0% on the first £125,000. Qualifying first-time buyers can use a £300,000 nil-rate band when the property costs no more than £500,000. Additional properties normally attract a 5 percentage point surcharge, while certain non-UK resident purchases attract another 2 percentage points.
Scotland and Wales have devolved systems. Scotland uses LBTT plus an 8% Additional Dwelling Supplement where ADS applies. Wales uses LTT with separate main and higher residential rate bands and does not have a separate first-time buyer relief.
Current residential rates
These tables show the core main-home bands. Additional-property and non-resident charges are applied by the calculator according to the selected location and buyer type.
How it works
Residential SDLT, LBTT and LTT use price bands. Each rate is applied only to the part of the purchase price within that band. The calculator then adds any applicable additional-property or non-resident charge and shows the effective tax rate on the whole purchase.
Use the result as a buying-cost estimate, not a tax filing calculation. Complex ownership structures, linked purchases, leases, mixed-use property and specialist reliefs require transaction-specific advice.
Continue your analysis
Purchase tax changes the cash you need to complete and can materially affect cash-on-cash return. Use the UK rental yield calculator for buy-to-let analysis or the global investment calculator for a broader return model.
Questions buyers ask
For a standard residential purchase from 1 April 2025, SDLT is 0% up to £125,000, 2% from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1.5 million and 12% above £1.5 million. Different rates can apply to first-time buyers, additional properties and non-UK residents.
In England and Northern Ireland, qualifying first-time buyers pay 0% on the first £300,000 and 5% from £300,001 to £500,000 when the property costs no more than £500,000. Scotland has a separate LBTT first-time buyer relief that raises the nil-rate threshold to £175,000. Wales has no separate first-time buyer LTT relief.
England and Northern Ireland normally add 5 percentage points to residential SDLT rates for an additional property of £40,000 or more. Scotland charges the 8% Additional Dwelling Supplement on qualifying additional dwellings in addition to normal LBTT. Wales uses separate higher residential LTT bands.
No. The 2% SDLT non-resident surcharge applies to qualifying residential purchases in England and Northern Ireland. Scotland and Wales use their own devolved property taxes and do not use this SDLT surcharge.
No. It is a planning estimate for a single residential purchase. Linked transactions, companies, trusts, shared ownership, mixed-use property, leases, specialist reliefs and refunds can change the final tax. Confirm the transaction with your solicitor, conveyancer or tax adviser and the relevant tax authority.
Methodology & sources
AR Empires uses published residential rates from HMRC, Revenue Scotland and the Welsh Revenue Authority. The rate engine is kept separate from the calculator UI so current tax rules can be reviewed without rewriting the page.
HMRC — residential SDLT rates
England and Northern Ireland standard residential SDLT rates.
HMRC — first-time buyer relief
Eligibility and current first-time buyer SDLT relief.
HMRC — additional property rates
Higher SDLT rates for additional residential properties.
HMRC — non-UK resident SDLT
The 2 percentage point surcharge and residence test guidance.
Revenue Scotland — residential LBTT
Current Scotland residential LBTT bands and examples.
Revenue Scotland — ADS
Additional Dwelling Supplement rules and current 8% rate.
Welsh Revenue Authority — LTT rates
Current Wales main and higher residential LTT bands.
