--- title: "UK Property Tax Rates 2026-27: Stamp Duty, LBTT, LTT, CGT" description: "Every UK property tax rate for 2026-27 in one place: stamp duty, LBTT, LTT, landlord income tax, capital gains tax and Bank Rate, each dated and sourced." url: https://housemaths.com/rates/ publisher: House Maths (https://housemaths.com) editor: Daniil Shumko note: General information about UK property, not financial advice. Check the dated figures against the sources listed. --- 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](https://housemaths.com/tools/stamp-duty-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](https://www.gov.uk/stamp-duty-land-tax/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](https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property) · [ADS](https://revenue.scot/taxes/land-buildings-transaction-tax/additional-dwelling-supplement-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](https://www.gov.wales/land-transaction-tax-rates-and-bands) ## 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%** |*2027-28 rates were announced in Budget 2026 for England, Wales and Northern Ireland and still need to pass in Finance Bill 2026-27. Scotland and Wales can set their own.* Source: [HMRC policy paper](https://www.gov.uk/government/publications/income-tax-changes-to-tax-rates-for-property-and-savings-income/income-tax-changes-to-tax-rates-for-property-and-savings-income) · [Our guide](https://housemaths.com/guides/landlord-tax-2027/) ## Capital gains tax on residential property
Basic rate taxpayers18%
Higher and additional rate taxpayers24%
Annual exempt amount, 2026-27 and 2027-28£3,000
Source: [GOV.UK, Capital Gains Tax rates](https://www.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](https://www.bankofengland.co.uk/monetary-policy-summary-and-minutes/2026/november-2026) | | CPI inflation | 3.5% in September 2026. The Bank expects about 5% by mid-2027 | [Bank of England](https://www.bankofengland.co.uk/monetary-policy-summary-and-minutes/2026/november-2026) | | UK average house price | £273,000 in August 2026, up 0.9% on a year | [ONS / Land Registry](https://www.ons.gov.uk/economy/inflationandpriceindices/bulletins/privaterentandhousepricesuk/october2026) | | Nationwide average price | £273,566 in October 2026, up 0.5% on a year | [Nationwide](https://www.nationwide.co.uk/media/hpi/reports/annual-house-price-growth-slows-again-in-october) | | Average private rent | £1,406 a month in September 2026, up 3.8% on a year | [ONS](https://www.ons.gov.uk/economy/inflationandpriceindices/bulletins/privaterentandhousepricesuk/october2026) | | Two-year fixed mortgage | From 5.07% at 60% loan to value to 5.97% at 95% (3 November 2026) | [Rightmove](https://www.rightmove.co.uk/news/articles/property-news/current-uk-mortgage-rates/) | Spotted a figure that has changed? Email [support@housemaths.com](mailto:support@housemaths.com).