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International buying-cost guide

UK stamp duty 2026: SDLT vs LBTT vs LTT

The UK doesn't have one stamp duty — it has three. England and Northern Ireland use SDLT, Scotland uses LBTT, and Wales uses LTT, and they diverge sharply on thresholds and first-time-buyer relief. Here's how they compare in 2026.

Last updated June 2026

Three regimes at a glance

Since devolution, Scotland and Wales run their own property-transfer taxes:

  • England & Northern Ireland — Stamp Duty Land Tax (SDLT): 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5M, 12% above.
  • Scotland — Land and Buildings Transaction Tax (LBTT): 0% to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000, 12% above.
  • Wales — Land Transaction Tax (LTT): 0% to £225,000, 6% to £400,000, 7.5% to £750,000, 10% to £1.5M, 12% above.

Compare your price across all three on the UK page.

First-time-buyer relief (post-April-2025)

The reliefs are very different — and England's reverted on 1 April 2025, so older figures are wrong:

  • England & NI: first-time buyers pay 0% to £300,000 and 5% on £300,001–£500,000; above a £500,000 purchase price the relief is lost entirely.
  • Scotland: a raised £175,000 nil-rate band (maximum saving £600), available at any price.
  • Wales: no first-time-buyer relief — but the £225,000 nil-rate band is the UK's highest, so most lower-priced first homes pay no LTT anyway.

Worked examples, side by side

Standard owner-occupier duty across the three regimes:

  • £250,000: SDLT £2,500 · LBTT £2,100 · LTT £1,500
  • £350,000: SDLT £7,500 · LBTT £8,350 · LTT £7,500
  • £500,000: SDLT £15,000 · LBTT £23,350 · LTT £18,000
  • £1,000,000: SDLT £43,750 · LBTT £78,350 · LTT £61,750

Surcharges: second homes and non-residents

Buying an additional property adds a surcharge: England/NI +5%, Scotland an 8% Additional Dwelling Supplement (flat, on the whole price, if ≥£40,000), and Wales a separate higher-rate table (5%–17%). Only England & NI charge a 2% non-resident surcharge (if you weren't in the UK for at least 183 days in the prior 12 months) — Scotland and Wales don't.

When you pay, and help to buy

Your solicitor files and pays on completion: within 14 days for SDLT, 30 days for LBTT and LTT. There's no VAT on new-build homes (they're zero-rated), and no borrower-paid mortgage insurance. First-home help includes the Lifetime ISA (25% bonus up to £1,000/year on homes ≤£450k), Shared Ownership, First Homes (England) and the Mortgage Guarantee Scheme (5% deposit); Wales runs Help to Buy until 30 September 2026.

Run the numbers for your price: 🇬🇧 United Kingdom buying-cost calculator →

Frequently asked questions

Do first-time buyers pay stamp duty in the UK?

In England/NI, not on the first £300,000 (the price must be ≤£500,000). In Scotland, first-time buyers get a higher £175,000 nil-rate band (maximum saving £600). In Wales there's no first-time-buyer relief, but no LTT is due under £225,000.

Do I pay extra stamp duty as a foreign buyer in the UK?

In England & NI, yes — a 2% non-resident surcharge if you weren't in the UK for at least 183 days in the previous 12 months. Scotland and Wales have no non-resident surcharge.

When do I have to pay stamp duty?

Within 14 days of completion in England/NI, or 30 days in Scotland (LBTT) and Wales (LTT). Your solicitor usually files and pays on completion day.

How much is stamp duty on a £1,000,000 house?

In England & NI, SDLT on a £1,000,000 main home is £43,750 (2% on £125k, 5% on £675k, 10% on £75k). In Scotland LBTT is £78,350 and in Wales LTT is £61,750.

What's the stamp duty on a second home or buy-to-let?

England/NI add a 5% surcharge; Scotland adds an 8% Additional Dwelling Supplement on the whole price (if ≥£40,000); Wales uses a separate higher-rate table. The surcharge is refundable in England and Scotland if you sell your old main home within 36 months.

More guides

First-home buyer stamp duty in Australia (2026) Do you pay stamp duty in New Zealand? Help to Buy & the First Home Scheme in Ireland (2026)