How much is stamp duty in the UK?

Stamp duty in the UK depends on where the property is and whether it’s your main home or an additional property. In England and Northern Ireland, Stamp Duty Land Tax (SDLT) on a main residence starts at 0% up to £125,000, then rises in bands after that. In Wales, the equivalent tax is Land Transaction Tax (LTT), and in Scotland it is Land and Buildings Transaction Tax (LBTT), with different rates and bands in each nation.

For many buyers in England and Northern Ireland buying a main home, a useful quick guide is:

£0 tax up to £125,000
2% on the portion from £125,001 to £250,000
5% on the portion from £250,001 to £925,000.

Typical stamp duty rates in the UK

England and Northern Ireland (SDLT, main residence)

Up to £125,000: 0%
£125,001 to £250,000: 2%
£250,001 to £925,000: 5%
£925,001 to £1.5 million: 10%
Above £1.5 million: 12%

Wales (LTT, main residence)

Up to £225,000: 0%
£225,001 to £400,000: 6%
£400,001 to £750,000: 7.5%
£750,001 to £1.5 million: 10%
Above £1.5 million: 12%

Scotland (LBTT, main residence)

Up to £145,000: 0%
£145,001 to £250,000: 2%
£250,001 to £325,000: 5%
£325,001 to £750,000: 10%
Above £750,000: 12%

Cost breakdown

Stamp duty is charged in bands, not as one flat percentage on the whole property price.

For example, in England and Northern Ireland, if you buy a main home for £300,000, you would usually pay:

0% on the first £125,000
2% on the next £125,000
5% on the final £50,000

That gives a total SDLT bill of £5,000. This is an arithmetic application of the official SDLT residential band

What affects the price?

Several things can change how much stamp duty you pay:

Which UK nation the property is in — England/Northern Ireland, Wales and Scotland all use different systems.
Property price — higher-value homes move into higher tax bands.
Whether it is your main home — additional properties usually attract a surcharge. In England and Northern Ireland, the higher-rate surcharge is generally 5 percentage points above the standard residential rates.
Whether you are a first-time buyer — relief may reduce or remove the tax in some cases, depending on the purchase price and rules in that nation. GOV.UK provides separate SDLT first-time buyer rules.
Whether you are replacing your main residence — this can affect whether higher rates apply

What’s usually included?

When people talk about “stamp duty,” they usually mean the main transaction tax on buying a property:

SDLT in England and Northern Ireland
LTT in Wales
LBTT in Scotland.

It does not include:

conveyancing fees
survey costs
mortgage fees
removals
estate agent fees on a sale

Those are separate moving costs.

How much is stamp duty for first-time buyers?

In England and Northern Ireland, GOV.UK says first-time buyer relief can apply if you and anyone else you buy with are first-time buyers. The page also provides separate relief rules and thresholds for qualifying purchases. Because these rules depend on purchase price and eligibility, the exact tax can vary.

In Wales and Scotland, separate nation-specific rules apply, so buyers should use the official calculators or guidance for the relevant country.

Do second homes cost more?

Usually, yes.

In England and Northern Ireland, higher rates for additional dwellings are generally 5 percentage points above the standard SDLT residential rates.

In Scotland, the Additional Dwelling Supplement (ADS) is currently 8% for relevant transactions, following the increase announced for contracts entered into on or after 5 December 2024.

Wales also has separate higher residential rates for additional properties, with the official Welsh calculator and guidance used to determine the exact amount.

Is stamp duty the same across the UK?

No. That’s one of the most important things to understand.

England and Northern Ireland use SDLT
Wales uses LTT
Scotland uses LBTT

The names, rates, and thresholds differ.

Frequently asked questions

How much is stamp duty on a £300,000 house in England?

For a main residence in England or Northern Ireland, the current SDLT bill is usually £5,000, based on the official residential bands. This is an arithmetic application of the GOV.UK rates.

Do first-time buyers pay stamp duty?

Sometimes no, sometimes less, depending on the nation, purchase price, and whether the buyer qualifies for relief.

Is stamp duty different in Scotland and Wales?

Yes. Scotland uses LBTT and Wales uses LTT, each with different bands and rates from SDLT.

Do second homes pay more tax?

Usually yes. Additional-property surcharges apply in all three systems, though the exact rules and rates differ.

Related guides

Final note

For a useful rule of thumb, stamp duty is not one single UK-wide figure — it depends on the nation, the property price, and whether the home is your main residence or an additional property. For many buyers in England and Northern Ireland, the main residential SDLT bands are the most familiar starting point.