Type to search calculators
Land Transaction Tax is the Welsh replacement for Stamp Duty, collected by the Welsh Revenue Authority. Like the Scottish and English regimes it is charged in slices, but the thresholds are different again and there is no first-time buyer relief.
Choose the main residential rates for a straightforward home purchase, or the higher residential rates where the buyer will own more than one dwelling, and the calculator shows the tax band by band.
Last reviewed · Rate set: ltt-2026
Land Transaction Tax payable
£7,500.00
Land Transaction Tax applies to property in Wales only. There is no first-time buyer relief in the Welsh residential rates.
The total is the sum of the tax produced by each band the price passes through. The effective rate shows that total as a percentage of the purchase price, which is always lower than the top band rate.
Higher residential rates are not a surcharge added to the main rates: they are a separate table that starts charging from £180,000 and replaces the main table entirely.
Main residential rates are nil to £225,000, 6% to £400,000, 7.5% to £750,000, 10% to £1,500,000 and 12% above that.
Higher residential rates, for transactions with an effective date on or after 11 December 2024, are 5% to £180,000, 8.5% to £250,000, 10% to £400,000, 12.5% to £750,000, 15% to £1,500,000 and 17% above that.
A buyer purchasing their only residential property in Wales.
Land Transaction Tax of £7,500, an effective rate of about 2.14%.
An additional dwelling, so the higher residential table applies from the first pound.
Land Transaction Tax of £15,950.
Purchase price (£): 350000; Rate set: Main residential rates
Land Transaction Tax payable: £7,500.00
The result depends on the following. If any of them do not match your situation, treat the figure as indicative only.
Both rate tables are stored in the central rate data with their effective date, review date and the GOV.WALES source, and the same banding engine used for the Scottish calculation walks them in order.
Because each band is applied only to the portion of the price within it, the result changes smoothly as the price crosses a threshold rather than jumping.
The Welsh Revenue Authority publishes the current tables and a calculator on GOV.WALES. Confirm any figure there before relying on it for a transaction.
No. Wales sets a relatively high nil-rate band on the main residential rates instead of offering a separate first-time buyer relief.
Broadly when you will own more than one dwelling at the end of the transaction, such as a second home or a buy-to-let. The whole price is charged on the higher table, starting at 5%.
The nil-rate band is higher in Wales than in England and Northern Ireland, but the rates above it rise sooner. Use the Stamp Duty calculator for property in England or Northern Ireland.
Please note: Results are estimates for general information only and are not financial, tax or legal advice. Figures depend on the assumptions listed on each page and on your personal circumstances.
Estimate SDLT in England and Northern Ireland, with first-time buyer and additional property rules.
Land and Buildings Transaction Tax on residential purchases in Scotland, with first-time buyer relief and ADS.
Monthly payments and total interest for a repayment or interest-only mortgage.
See the deposit needed at 5% to 25%, the mortgage it leaves and the gap to your savings.