Estimated residential stamp tax on a £400,000 purchase using rates in force as of 19 October 2026.
England & NI — standard rates
£10,000.00
Effective rate 2.5%
| Band | Rate | Portion | Tax |
|---|---|---|---|
| £0.00 – £125,000.00 | 0% | £125,000.00 | £0.00 |
| £125,000.00 – £250,000.00 | 2% | £125,000.00 | £2,500.00 |
| £250,000.00 – £400,000.00 | 5% | £150,000.00 | £7,500.00 |
| Scenario | Estimated tax |
|---|---|
| England — first-time buyer | £5,000.00 |
| England — additional dwelling | £30,000.00 |
| Scotland — LBTT (no ADS) | £13,350.00 |
| Wales — LTT main rates | £10,500.00 |
Figures are estimates for a straightforward residential purchase. Lease NPV, shared ownership, linked purchases and corporate rates are not included. Not tax advice.