Reference
UK property tax rates and figures, 2026-27
The rates behind every calculator on this site, with their official source. Last checked on 3 November 2026, after the Budget on 28 October 2026.
Stamp Duty Land Tax (England and Northern Ireland)
Rates in force since 1 April 2025. Each rate applies only to the part of the price inside its band. Use the calculator.
| Home mover: price band | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Over £1,500,000 | 12% |
| Additional home: price band | Rate |
|---|---|
| Up to £125,000 | 5% |
| £125,001 to £250,000 | 7% |
| £250,001 to £925,000 | 10% |
| £925,001 to £1,500,000 | 15% |
| Over £1,500,000 | 17% |
Stamp Duty Land Tax, England and Northern Ireland, from 1 April 2025. First-time buyers pay 0% up to £300,000 and 5% from £300,001 to £500,000, if the price is £500,000 or less.
Source: GOV.UK, residential property rates
Land and Buildings Transaction Tax (Scotland)
| Standard: price band | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
| First-time buyer: price band | Rate |
|---|---|
| Up to £175,000 | 0% |
| £175,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
Land and Buildings Transaction Tax, Scotland. Additional homes also pay the 8% Additional Dwelling Supplement on the whole price.
Source: Revenue Scotland · ADS
Land Transaction Tax (Wales)
| Main rates: price band | Rate |
|---|---|
| Up to £225,000 | 0% |
| £225,001 to £400,000 | 6% |
| £400,001 to £750,000 | 7.5% |
| £750,001 to £1,500,000 | 10% |
| Over £1,500,000 | 12% |
| Higher rates (additional homes): price band | Rate |
|---|---|
| Up to £180,000 | 5% |
| £180,001 to £250,000 | 8.5% |
| £250,001 to £400,000 | 10% |
| £400,001 to £750,000 | 12.5% |
| £750,001 to £1,500,000 | 15% |
| Over £1,500,000 | 17% |
Land Transaction Tax, Wales. Main rates from 10 October 2022, higher rates from 11 December 2024.
Source: GOV.WALES
Income tax on rental profit (individual landlords)
| Band | 2026-27 | 2027-28 |
|---|---|---|
| Basic | 20% | 24% |
| Higher | 40% | 44% |
| Additional | 45% | 49% |
| Mortgage interest credit | 20% | 24% |
Source: HMRC policy paper · Our guide
Capital gains tax on residential property
| Basic rate taxpayers | 18% |
| Higher and additional rate taxpayers | 24% |
| Annual exempt amount, 2026-27 and 2027-28 | £3,000 |
Source: GOV.UK, Capital Gains Tax rates
Market figures
House price indices measure different things, so we always name the index and its date.
| Measure | Latest figure | Source |
|---|---|---|
| Bank Rate | 4%, raised from 3.75% on 5 November 2026 (8–1 vote; one member wanted 4.25%). Next decision 17 December 2026 | Bank of England |
| CPI inflation | 3.5% in September 2026. The Bank expects about 5% by mid-2027 | Bank of England |
| UK average house price | £273,000 in August 2026, up 0.9% on a year | ONS / Land Registry |
| Nationwide average price | £273,566 in October 2026, up 0.5% on a year | Nationwide |
| Average private rent | £1,406 a month in September 2026, up 3.8% on a year | ONS |
| Two-year fixed mortgage | From 5.07% at 60% loan to value to 5.97% at 95% (3 November 2026) | Rightmove |
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