Stamp duty calculator for first-time buyers · 2026/27
First-Time Buyer Stamp Duty Calculator
First-time buyers in England and Northern Ireland pay no stamp duty on the first £300,000 of a home costing up to £500,000, and 5% on the rest; in Scotland the 0% band rises to £175,000, and Wales has no first-time buyer relief.
Your Stamp Duty Land Tax
Effective rate 0%
Enter a price to see your Stamp Duty Land Tax.
England · rates from 1 April 2025 · checked
| Band | Rate | Taxable amount | Tax |
|---|---|---|---|
| Up to £300,000 | 0% | £0 | £0 |
| £300,001 to £500,000 | 5% | £0 | £0 |
Source: GOV.UK
This is an estimate based on the official rates. Your solicitor or conveyancer will confirm the exact amount. How we calculate
Not covered by this calculator: a company buying a home, buying more than one home in one purchase, shared ownership, linked purchases from the same seller, a new lease with rent. Follow the official guidance for these.
Quick answers
- Do first-time buyers pay stamp duty?
- Not on the first £300,000 in England and Northern Ireland, if the home costs £500,000 or less. You pay 5% on the part above £300,000.
- How much on a £400,000 home?
- £5,000 for a first-time buyer in England or Northern Ireland.
- What about Scotland and Wales?
- In Scotland the 0% band rises to £175,000. Wales has no first-time buyer relief, so the main rates apply.
- Buying with someone?
- Every buyer must be a first-time buyer, or nobody gets the relief.
Who counts as a first-time buyer?
You qualify only if all of these are true. Each rule links to the official page it comes from.
England and Northern Ireland
- You have never owned a home (a major interest in a dwelling) anywhere in the world. (GOV.UK)
- Every buyer is a first-time buyer. If anyone buying with you has owned a home, nobody gets the relief. (GOV.UK)
- Every buyer is an individual, not a company. (GOV.UK)
- You intend to live in the home as your only or main residence. (GOV.UK)
Scotland
- You do not own, and have never owned, a home in Scotland, the rest of the UK or anywhere else in the world. A home you inherited or were given counts. (Revenue Scotland)
- Every buyer meets all the conditions. If one buyer does not, the relief is not available. (Revenue Scotland)
- You intend to live in the home as your only or main residence (not, for example, as a buy to let). (Revenue Scotland)
- The Additional Dwelling Supplement is not payable on the purchase. If it is, first-time buyer relief is not available. (Revenue Scotland)
Wales
There is no first-time buyer relief in Wales. First-time buyers pay the main Land Transaction Tax rates.
First-time buyer relief in each nation
| Nation | 0% up to | Then | Limit |
|---|---|---|---|
| England and Northern Ireland | £300,000 | 5% from £300,001 to £500,000 | No relief above £500,000 |
| Scotland | £175,000 | Normal LBTT bands above that | Saves up to £600 |
| Wales | No relief | Main LTT rates apply |
Sources: GOV.UK, Revenue Scotland, Welsh Revenue Authority
Buying with someone else
Every person buying must be a first-time buyer. If your partner, friend or anyone else on the purchase has ever owned a home, nobody on the purchase gets the relief. You then pay the standard rates, or the higher rates if anyone buying will still own another home. Choose "Moving home or buying your only home" or "Additional property or second home" in the calculator to see the amount.
Questions people ask
What is a first-time buyer?
Someone who has never owned a home anywhere in the world and will live in the new home as their main residence. Every person buying with you must qualify too.
How much is stamp duty for first-time buyers?
Nothing on a home up to £300,000 in England and Northern Ireland. On a £400,000 home it is £5,000, and on a £500,000 home it is £10,000.
What happens above £500,000?
The relief is lost completely, not just on the part above £500,000, and you pay the standard rates on the whole price.
Can I get the relief if my partner has owned a home?
No. If anyone buying with you has owned a home, nobody on the purchase gets first-time buyer relief.
Is there first-time buyer relief in Wales?
No. First-time buyers in Wales pay the main Land Transaction Tax rates.
Can I claim the relief on a buy to let?
No. You must intend to live in the home as your only or main residence.
Does a home I inherited count?
In Scotland, yes: Revenue Scotland says an inherited or gifted home counts as owning a home. For England and Northern Ireland, check the HMRC guidance linked in the checklist.