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United Kingdom buying costs calculator, by nation

In the United Kingdom the purchase tax depends on the nation. Pick the nation in the calculator, or open its own page. The calculator starts on England with a 350,000 resale second home, buyer not tax-resident there who already owns a home.

In the local currency
Tax-resident there
Own another home
Purchase date 3 Nov 2026, first-time buyer and replacing your home
Rules in force on this day
First-time buyer

For England, no rule depends on the property being new, age or official value, so they are not asked.

On top of the price, England

£33,500

Estimate range £32,900 to £34,100

Taxes£32,000
Fees, typical£1,500
All in£383,500
Tax set by lawTypical feeCould be up toNot confirmed yet, reason on the line

Taxes

£32,000

  • SDLT higher rates for an additional home (+5%)

    £17,500

    Charged from £40,000 when, at the end of the completion day, you own another home worth £40,000 or more anywhere in the world; a spouse or civil partner's home counts too. Not charged if the new home replaces your main home and you sold the old one on or before completion. If the old one is still unsold at completion, you pay the 5% and can claim it back if you sell it within 3 years, within 12 months of the sale or of the return's filing date, whichever is later.

    Rate set by lawSource: GOV.UK: Stamp Duty Land Tax, buying an additional residential property (updated 1 April 2025), checked 2 Nov 2026, official source

  • Stamp Duty Land Tax

    £7,500
    Rate set by lawSource: GOV.UK: Stamp Duty Land Tax, residential property rates, checked 2 Nov 2026, official source

  • SDLT non-resident surcharge (+2%)

    £7,000

    Non-resident means in the UK fewer than 183 days in the 12 months before buying. If you are in the UK for 183 days in any 365-day stretch within the year before and the year after buying, you can claim the 2% back by amending the return within two years of completion. A non-resident buying jointly with a UK-resident spouse or civil partner they live with is treated as resident.

    Rate set by lawSource: HMRC SDLTM09960: reclaiming the non-resident surcharge by amending the return, checked 2 Nov 2026, official source

Fees, typical

£1,500

Read this before you budget

No notes for this case.

Sources and checks

Rules in force on 3 Nov 2026: United Kingdom from 9 Dec 2024 and England from 1 Apr 2025. Next review due 1 Apr 2027.

Lines marked as estimates are typical market figures, not quotes. The total uses the typical figure; the range adds up the low and the high ends.

United Kingdom, nation by nation

Second home, not tax-resident, owns another home, at £350,000, bought on 3 November 2026. Each bar is the cost on top as a share of the price.

EnglandSecond home, not tax-resident, owns another home, £350,000 £33,500£32,900 to £34,100 9.6%of the price
WalesOwns another home, £350,000 £26,450£25,850 to £27,050 7.6%of the price
ScotlandSecond home, owns another home, £350,000 £38,110£37,910 to £40,010 10.9%of the price
Northern IrelandSecond home, not tax-resident, owns another home, £350,000 £33,835£33,535 to £34,535 9.7%of the price

Quick facts (2026): England

Tax-resident buyer, £350,000 resale main home
£9,000 on top of the price (2.6%), of which taxes £7,500
The calculator's starting case
£33,500 on top (9.6%) for a 350,000 resale second home, buyer not tax-resident there who already owns a home
Fees
Typically £1,500, between £900 and £2,100. Estimates, not quotes.
Rules in force
Since 1 April 2025. Next review due 1 Apr 2027.
Sources
12 cited, last checked 2 Nov 2026.

Which taxes and fees apply, and when

The rules in force on 3 November 2026 for United Kingdom as a whole, as the engine reads them. A line applies only when every condition under it holds.

Taxes

Fees

Conveyancing solicitor (market rate)

Fee, estimate

Applies to every purchase

An estimate: typically £1,000, from £500 to £1,500.

The legal fee. Searches and the Land Registry fee are separate lines. Firms must publish their prices, including VAT and likely disbursements (SRA Transparency Rules).

Source: Which?: Conveyancing, what it is and what it costs (29 May 2026), checked 2 Nov 2026, secondary source

Local searches

Fee, estimate

Applies to every purchase

An estimate: typically £350, from £250 to £450.

A standard pack: local authority, drainage and water, environmental. Each council sets its own local search fee, and some charge much more.

Source: HouseCheckup: conveyancing searches compared (standard pack, 2026), checked 2 Nov 2026, secondary source

HM Land Registry fee (Scale 1)

Fee

Applies to every purchase

A fixed amount set by the band the price falls in.

Bands
ValueAmount
up to £80,000£20
£80,000 to £100,000£40
£100,000 to £200,000£100
£200,000 to £500,000£150
£500,000 to £1,000,000£295
over £1,000,000£500

The fee for an online application to register a whole title, the usual resale case. A new-build plot taken off a developer's larger title, or a postal application, pays the higher column (£45 to £1,105).

Source: HM Land Registry: registration services fees, Scale 1 (updated 28 April 2025), checked 2 Nov 2026, official source

Each nation at several prices

Total on top of the price for the calculator's starting case. Open a nation's page for its full table.

United Kingdom: second home, buyer not tax-resident, owns another home. Rules in force on 3 November 2026.
Region£150,000£250,000£350,000£500,000£750,000£1,000,000£1,500,000
England£12,450£21,500£33,500£51,500£81,645£115,395£200,600
Wales£8,950£16,450£26,450£43,950£75,345£112,845£188,050
Scotland£13,460£23,730£38,110£65,110£110,380£160,380£260,550
Northern Ireland£12,560£21,725£33,835£51,835£81,835£115,585£200,585

Compare United Kingdom

The same buyer and price side by side in the compare tool, and the written comparisons.

In the compare tool

Comparison guides

  • Where buying costs are lowestFor a tax-resident buyer of a main home, Madeira and the Azores have the lowest buying taxes of the euro places on cheaper and mid-priced homes, then mainland Portugal; on expensive homes Madrid comes first. Catalonia has the highest. For a non-resident, Madrid comes first, because Spain has no non-resident surcharge and Portugal charges a flat 7.5% IMT. For a new build, Portugal is cheapest. England, in pounds, takes a small share of the price for a resident home mover, but a large one for a buyer who already owns a home.
  • Spain vs EnglandFor a resident buying their main home, England's stamp duty is a smaller share of the price than Spain's transfer tax, because England's bands start at 0% while Spanish regions charge 6% to 10% or more from the first euro. A buyer who already owns a home anywhere pays 5% extra in England from the first pound, so a second home in England can cost more than one in Madrid or Andalusia. New builds cost more in Spain, where they pay 10% VAT.
  • Portugal vs EnglandA UK resident who already owns a home and buys a second one pays England's standard bands plus 5% of the price. The same buyer in Portugal is a non-resident there, so they pay a flat 7.5% IMT plus 0.8% stamp duty. On cheaper homes England usually takes the smaller share of the price; as the price rises England's share climbs past Portugal's flat rate. A buyer who moves to Portugal within two years can reclaim most of the IMT.
  • Wales vs EnglandFor a buyer who owns no other home, Wales's Land Transaction Tax is lower than England's stamp duty below £350,000, the same at £350,000 and higher above it. First-time buyers pay less in England, which has a relief Wales lacks; buyers living abroad pay less in Wales, which has no non-resident surcharge; second-home buyers pay about the same at £300,000.
  • Scotland vs EnglandFor a buyer who owns no other home, Scotland's LBTT is a little lower than England's stamp duty on homes up to £325,000 and higher on dearer homes. First-time buyers pay less in England. Second-home buyers pay more in Scotland, where the Additional Dwelling Supplement is 8% against England's 5%. Buyers living outside the UK pay less in Scotland, which has no non-resident surcharge.
  • Northern Ireland vs EnglandThe tax is the same: Northern Ireland charges England's Stamp Duty Land Tax, with the same bands, first-time buyer relief and surcharges, so a buyer who owns no other home pays £5,000 on a £300,000 home in either. Only the fees differ. Land Registry NI charges £535 on paper at that price against £150 at HM Land Registry, the solicitor's fee is estimated higher, and the buyer pays no searches, which the seller's solicitor orders. The typical fees come to £1,835 in Northern Ireland and £1,500 in England.

United Kingdom buying costs: questions

Which nation of the United Kingdom is cheapest to buy in?

For a 350,000 resale second home, buyer not tax-resident there who already owns a home, at the same price: Wales £26,450, England £33,500, Northern Ireland £33,835, Scotland £38,110, from lowest to highest. The order can change with the buyer and the price.

Why do buying costs differ between nations of the United Kingdom?

The national rules set the parts every nation shares; each nation sets its own purchase taxes.

Do non-residents pay more to buy in England?

Yes. On a £350,000 resale main home, a buyer who is not tax-resident pays £16,000 on top of the price, £7,000 more than a resident buyer.

Is stamp duty different in London?

No. Stamp Duty Land Tax has one set of bands for the whole of England, London included: a £350,000 resale main home costs £7,500 in SDLT for a resident buyer who owns no other home, wherever it is in England. First-time buyer relief, the 5% higher rates and the 2% non-resident surcharge are the same everywhere. Scotland and Wales have their own taxes.

Related guides and calculators

Guides

  • Land Transaction TaxLand Transaction Tax is the purchase tax in Wales. A buyer who owns no other home pays nothing on the first £225,000, then 6%, 7.5%, 10% and 12% on the slices above: £4,500 on a £300,000 home and £18,000 on a £500,000 home. A buyer who owns another home pays the higher rates instead.
  • LBTTLand and Buildings Transaction Tax is the purchase tax in Scotland. A buyer who owns no other home pays nothing on the first £145,000, then 2%, 5%, 10% and 12% on the slices above: £2,100 on a £250,000 home and £23,350 on a £500,000 home. First-time buyers get a higher nil band, and a buyer who will own another home adds the 8% Additional Dwelling Supplement.
  • Stamp dutyNorthern Ireland charges Stamp Duty Land Tax with the same bands as England: nothing up to £125,000, then 2%, 5%, 10% and 12% on the slices above, so £7,500 on a £350,000 home. First-time buyers pay nothing up to £300,000. A buyer who will own another home pays 5% of the price more, and a buyer who is not UK resident 2% more.
  • Additional Dwelling SupplementThe Additional Dwelling Supplement is 8% of the whole price, paid on top of LBTT, by a buyer who will own another home worth £40,000 or more: £24,000 on a £300,000 home. It is not charged when the new home replaces a main home sold in the 36 months before, and it can be claimed back if the old main home sells within 36 months after.
  • Second homesA buyer who will own another home worth £40,000 or more pays Land Transaction Tax at the higher rates, from 5% to 17% on the whole price: £19,950 on a £300,000 home, against £4,500 at the main rates. A buyer replacing a main home pays the main rates if the old one was sold in the 3 years before, or can claim the difference back if it sells within 3 years after.
  • First-time buyersFirst-time buyers in Scotland pay no Land and Buildings Transaction Tax on the first £175,000, instead of £145,000, at any price. The relief saves up to £600: a first-time buyer pays £1,500 on a £250,000 home, against £2,100 for other buyers who own no home. England is cheaper for first-time buyers, even above £500,000 where its relief stops.
  • First-time buyersNo. Wales has no first-time buyer relief: first-time buyers pay Land Transaction Tax at the same main rates as anyone who owns no other home. Nothing is due up to £225,000, so many first homes pay none; above that a first-time buyer pays £1,500 on a £250,000 home and £4,500 on a £300,000 home.
  • Does buying give residency?No. Buying a home does not by itself give a right to live in Portugal, Spain or the UK, or a path to citizenship. Portugal stopped accepting golden visa applications based on buying property from 7 October 2023 (Lei 56/2023), Spain abolished its investor visa, property route included, from 3 April 2025 (Ley Orgánica 1/2025), and the UK has no visa based on buying a home. Owning a home does not make the buyer tax resident either.
  • Stamp duty (SDLT)Stamp Duty Land Tax (SDLT) is charged in slices: nothing on the first £125,000, 2% up to £250,000, 5% up to £925,000, 10% up to £1.5 million and 12% above. A buyer who owns no other home pays £5,000 on a £300,000 home. These bands have applied since 1 April 2025 and the October 2026 Budget left them unchanged.
  • EnglandA buyer in England pays Stamp Duty Land Tax (SDLT) in bands from 0% to 12%, plus conveyancing, searches and a Land Registry fee. A buyer who owns no other home pays £5,000 of SDLT on a £300,000 home; first-time buyers pay nothing up to £300,000; buyers who already own a home pay 5% of the price more, and non-residents 2% more.
  • WalesA buyer in Wales pays Land Transaction Tax (LTT) in bands from 0% to 12%, plus conveyancing, searches and a Land Registry fee. A buyer who owns no other home pays £4,500 of LTT on a £300,000 home. There is no first-time buyer relief, and a buyer who already owns a home pays the higher rates instead: £19,950 on the same home.
  • Northern IrelandA buyer in Northern Ireland pays the same Stamp Duty Land Tax as in England, plus a solicitor and a Land Registry NI fee. A buyer who owns no other home pays £7,500 of SDLT on a £350,000 home; first-time buyers pay nothing up to £300,000; a buyer who already owns a home pays 5% of the price more, and a non-resident 2% more.
  • ScotlandA buyer in Scotland pays Land and Buildings Transaction Tax (LBTT) in bands from 0% to 12%, plus a solicitor and a Registers of Scotland fee; the seller pays for the Home Report and the searches. A buyer who owns no other home pays £2,100 of LBTT on a £250,000 home, a first-time buyer £1,500, and a buyer who already owns a home adds 8% of the price in Additional Dwelling Supplement.
  • First-time buyersA first-time buyer in England pays no Stamp Duty Land Tax on the first £300,000 and 5% on the part from £300,001 to £500,000. Above £500,000 the relief is lost and the normal rates apply to the whole price. Every buyer must never have owned a home anywhere in the world, and must be buying it to live in.
  • Moving to EnglandSomeone who buys in England before becoming UK resident pays the 2% non-resident surcharge, and can claim it back within 2 years if they then spend 183 days in the UK within the time allowed. A buyer who still owns a home abroad also pays the 5% higher rates, unless that home was their main home and is sold within 3 years. Buyers who have never owned a home anywhere can get first-time buyer relief.
  • Second homes and buy to letA buyer who will own more than one home at the end of the completion day pays the higher rates: 5% on top of every SDLT band, so 5% of the whole price extra. On a £300,000 second home that is £20,000 in stamp duty instead of £5,000. Homes owned abroad count. A buyer replacing their main home can avoid it, or claim it back if the old home sells within 3 years.
  • Second home stamp duty refundYes, when the new home replaced the buyer's main home. A buyer who still owned their previous main home at completion pays the 5% higher rates, then gets them back by selling or giving away that home within 3 years and claiming from HMRC within 12 months of the sale, or of the new home's return filing date if later. On a £400,000 home the refund is £20,000. A holiday home or buy to let bought while keeping the main home gets no refund.
  • Buying as an AmericanBeing American does not change the purchase tax in Portugal, Spain or England: each taxes by residence, not nationality. A US citizen who does not live in the country pays Portugal's flat 7.5% IMT for non-residents or England's 2% stamp duty surcharge, both refundable after a move in time. Spain charges every buyer the same taxes, but a non-resident owner from outside the EU pays 24% each year on an imputed income from the home.
  • Buying after BrexitBrexit did not change the purchase taxes a British buyer pays in Spain or Portugal, because both charge by residence, not nationality. What changed is that people living in the UK are now outside the EU: since 1 January 2021 Spain taxes a UK-resident owner at 24% instead of 19% on the yearly imputed income from a holiday home, and Portugal requires a fiscal representative unless the owner signs up for electronic notifications. Portugal's flat 7.5% IMT for non-residents, from 25 May 2026, applies to every non-resident, not only to the British.
  • Costs by priceFor a buyer who owns no other home, stamp duty in England is £1,500 on a £200,000 home, £5,000 at £300,000, £15,000 at £500,000 and £43,750 at £1 million. First-time buyers pay less up to £500,000, buyers who already own a home pay 5% of the price more, and non-residents 2% more.
  • Conveyancing and feesBesides stamp duty, a buyer in England pays a conveyancer, the searches the conveyancer orders, and HM Land Registry's fee to register the new owner. Purchase quotes averaged about £1,500 including VAT and disbursements in mid 2026, according to reallymoving's index. The Land Registry fee is fixed by the price: £150 for a home from £200,001 to £500,000 registered online.
  • Non-resident surchargeA buyer who is not UK resident pays a 2% surcharge on the whole price on top of the normal Stamp Duty Land Tax. On a £350,000 home that is £7,000 more. A buyer who already owns a home also pays the 5% higher rates, so 7% on top of the standard bands.

United Kingdom nations

Other countries

Rule versions

Each rule file keeps its versions with the day they start and end. The calculator uses the version in force on your purchase date, so a past or upcoming change shows up when you change the date.

  1. United Kingdom

    9 Dec 2024 to no end date

    In force

    Starts from the version of 1 Jan 2024 and lists only what changed:

    • Added: HM Land Registry fee (Scale 1)
    • Removed: HM Land Registry fee

    Source: The Land Registration Fee Order 2024 (SI 2024/931), checked 2 Nov 2026, official source

  2. United Kingdom

    1 Jan 2024 to 8 Dec 2024

    Past

    Sets out 3 lines: Conveyancing solicitor (market rate); Local searches; HM Land Registry fee.

Not confirmed yet

Nothing in the rules for United Kingdom as a whole is flagged as not confirmed.

Sources

Every page these rules cite, with the day it was last checked.