This Wales land transaction tax calculator estimates Land Transaction Tax on a residential purchase. The price is sliced across bands. You do not pay one rate on the whole price. The main residential rates have applied since 10 October 2022 and were still the GOV.WALES table in 2026: 0% to £225,000, then 6% to £400,000, 7.5% to £750,000, 10% to £1.5 million, and 12% above that. The Welsh Government’s tax policy report of October 2025 recorded no change to those main rates. The higher residential rates, for an additional dwelling and for a company buying a dwelling, are the bands that took effect on 11 December 2024: 5% to £180,000, 8.5% to £250,000, 10% to £400,000, 12.5% to £750,000, 15% to £1.5 million, and 17% above that.
The sample is a £280,000 main home. GOV.WALES works that price as £0 on the first £225,000 and 6% of the remaining £55,000, which is £3,300. The calculator returns £3,300.00. Wales does not have England’s first-time buyer nil-rate band, and it does not have Scotland’s first-time buyer relief of up to £600. A buyer who would be a first-time buyer in England still uses the main residential table here. The higher rates are a different table, not five extra points painted onto the main rates. A £250,000 main home is £1,500.00 in Wales, £2,500.00 of SDLT in England, and £2,100.00 of LBTT in Scotland. Those three bills are three statutes.
How to use this calculator
- Enter the chargeable consideration in pounds. The sample, 280000, means a £280,000 purchase price. Do not enter the deposit alone.
- Choose “Main home, main residential rates” when the purchase is your only or replacement home and the higher-rate rules do not apply. Wales has no separate first-time buyer button.
- Choose “Additional dwelling, higher rates” when you will own more than one dwelling, or when a company is the buyer. Under £40,000 the higher rates are not applied.
- Press Calculate. The headline is the LTT in pounds and pence. The lines under it show the main-rate figure even when the higher rates were used, so the two tables can be compared on the same price.
How Welsh residential LTT is sliced
Main residential LTT is £0 on the first £225,000, 6% on the next £175,000 (the slice from £225,001 to £400,000), 7.5% on the next £350,000 (up to £750,000), 10% on the next £750,000 (up to £1.5 million), and 12% above £1.5 million. A price of £225,000 is £0.00. A price of £226,000 is £60.00, which is 6% of £1,000. A price of £400,000 is £10,500.00, which is 6% of the £175,000 above £225,000 and nothing yet at 7.5%. One pound above that line, £400,001, is £10,500.08. The extra penny of price is taxed at 7.5%, which is 7.5 pence, and that half-penny rounds to 8 pence. The calculator rounds once, after every slice is added.
The £280,000 sample stays inside the 6% band. The slice above £225,000 is £55,000, and 6% of £55,000 is £3,300. The effective rate is 1.18%, far below 6%, because most of the price was taxed at zero. A £450,000 main home crosses into 7.5%. The tax is £10,500 on the slice up to £400,000 plus 7.5% of £50,000, which is £3,750. The total is £14,250.00, and the effective rate is 3.17%. A £750,000 main home is £36,750.00. A £1,500,000 main home is £111,750.00. The effective rate at £1.5 million is 7.45%, still below the 10% band that the last slice touched, because the earlier slices were cheaper.
Higher rates replace the main table. They do not add a flat supplement the way Scotland adds 8% of the whole price, and they are not the main rates plus five points the way England’s additional-dwelling rates are. At £250,000 the higher-rate bill is 5% of £180,000 plus 8.5% of £70,000, which is £9,000 plus £5,950, or £14,950.00. The main-rate bill on that price is £1,500.00, so choosing the additional-dwelling row costs £13,450.00 more. At £450,000 the higher-rate bill is £36,200.00 against £14,250.00 on the main table. England’s additional-dwelling SDLT on £450,000 is £35,000.00. The two additional-dwelling results are close at that price and they are not the same calculation. At £40,000 the higher rates produce £2,000.00, which is 5% of the price. At £39,999 they are refused, the main table is used, and the tax is £0.00 because the price is still inside the £225,000 nil-rate band.
A purchase that would qualify for first-time buyer relief in England does not get a different Welsh band. England’s relief on a £450,000 first home is £7,500 of SDLT, against £12,500 on England’s standard table. Wales charges the main-rate £14,250.00 either way. Scotland’s first-time buyer relief would take £600 off the Scottish bill and would still not produce the Welsh figure. If you are comparing a house you might buy in Cardiff, Birmingham, or Glasgow, run each statute on its own page. Retyping a Welsh price into the England calculator will invent an SDLT bill, including a first-time buyer result Wales does not have.
Formula
Residential freehold or leasehold in Wales. Main rates for an effective date on or after 10 October 2022. Higher rates for an effective date on or after 11 December 2024. Main residential: 0% to £225,000 6% on £225,001 to £400,000 7.5% on £400,001 to £750,000 10% on £750,001 to £1,500,000 12% above £1,500,000 Higher residential, price £40,000 or more: 5% to £180,000 8.5% on £180,001 to £250,000 10% on £250,001 to £400,000 12.5% on £400,001 to £750,000 15% on £750,001 to £1,500,000 17% above £1,500,000 Under £40,000, the higher-rate table is not used. There is no first-time buyer band. LTT = sum of (slice × rate), rounded to the nearest penny Effective rate = LTT / price
The £280,000 main-rate example on GOV.WALES is the check for the 6% band: £0 plus £3,300. The calculator’s headline is £3,300.00 and the effective rate is 1.18%. A £200,000 main home is still inside the nil-rate band, so the headline is £0.00. The same £200,000 as an additional dwelling is £10,700.00: 5% of £180,000 is £9,000 and 8.5% of £20,000 is £1,700. The main-rate line under that result stays £0.00, so you can see what the higher-rate choice added.
Half-pence appears when a 7.5%, 8.5%, or 12.5% band is touched by an odd pound. £400,001 on the main table is £10,500.08, not £10,500.075 and not £10,501. The 7.5 pence on that extra pound rounds to 8 pence, and the earlier slices are whole pounds. Scotland’s LBTT page rounds the final total down to the nearest pound. This Welsh page keeps the penny. A whole-pound price that lands on a 6%, 10%, or 5% boundary, such as £280,000 or £180,000, does not show that rounding because the tax is already a whole number of pounds.
Worked Welsh land transaction tax examples
The £280,000 GOV.WALES main-rate example
Choose the main home and enter 280000. The calculator shows £3,300.00, an effective rate of 1.18%, and the main-rate sentence. The arithmetic is £0 on £225,000 and 6% of £55,000. The higher-rate line says the higher rates were not applied. That is the worked example on the GOV.WALES rates page for transactions on or after 10 October 2022.
The same price as an additional dwelling is £17,950.00, an effective rate that the higher-rate path computes from the December 2024 table. The main-rate line underneath still reads £3,300.00. The gap between those two lines is the cost of the higher-rate rules on this particular price, not a separate surcharge added on top of £3,300. Switching the menu replaces the table. It does not stack the tables.
£250,000 and £450,000 against England and Scotland
A £250,000 main home shows £1,500.00, an effective rate of 0.60%. That is 6% of the £25,000 above £225,000. England’s standard SDLT on £250,000 is £2,500.00. Scotland’s standard LBTT is £2,100.00. The Welsh bill is the lowest of the three because the nil-rate band runs £100,000 further than England’s and £80,000 further than Scotland’s, even though the next Welsh rate is 6% rather than 2%. The same £250,000 as an additional dwelling in Wales is £14,950.00. England’s additional-dwelling SDLT on that price is £15,000.00. Scotland’s additional dwelling, standard LBTT plus 8% of the price, is £22,100.00.
A £450,000 main home shows £14,250.00. England’s standard SDLT is £12,500.00, and a first-time buyer in England would pay £7,500.00. This Welsh page has no button that produces £7,500. Scotland’s standard LBTT on £450,000 is £18,350.00. The Welsh higher rate on £450,000 is £36,200.00, against £35,000.00 of additional-dwelling SDLT. At £250,000 Wales was cheaper than England on both the main home and the additional dwelling. At £450,000 the main-home comparison has flipped, and the additional-dwelling comparison has flipped the other way by £1,200. The bands do not preserve a single ranking as the price rises.
The £225,000 nil-rate edge, and the £40,000 higher-rate edge
A main home at £225,000 shows £0.00. At £226,000 it shows £60.00. There is no lump-sum cliff of the kind England’s first-time buyer relief has at £500,000. You pay 6% of the pounds above £225,000, and the pounds below that line stay at zero. A £500,000 main home is £18,000.00: £10,500 up to £400,000 and 7.5% of £100,000. A first-time buyer label would not change it.
An additional dwelling at £39,999 shows £0.00 and explains that the higher rates were not applied. At £40,000 the same choice shows £2,000.00, an effective rate of 5.00%, while the main-rate line stays £0.00. At £180,000 the higher-rate headline is £9,000.00, still entirely inside the 5% band, and the main-rate line is still £0.00 because £180,000 is under £225,000. The higher rates can be due on a price that the main table would not tax at all. That is the practical reason the £40,000 test matters.
Residential LTT at selected Welsh prices
| Price | Main home | Additional dwelling | Effective rate, main home |
|---|---|---|---|
| £200,000 | £0.00 | £10,700.00 | 0.00% |
| £225,000 | £0.00 | £12,825.00 | 0.00% |
| £250,000 | £1,500.00 | £14,950.00 | 0.60% |
| £280,000 | £3,300.00 | £17,950.00 | 1.18% |
| £400,000 | £10,500.00 | £29,950.00 | 2.63% |
| £450,000 | £14,250.00 | £36,200.00 | 3.17% |
| £750,000 | £36,750.00 | £73,700.00 | 4.90% |
| £1,500,000 | £111,750.00 | £186,200.00 | 7.45% |
What this Welsh LTT estimate leaves out
The form covers one residential price. It does not calculate non-residential rates, the tax on rent under a new lease, the net present value of rent, linked transactions, or multiple-dwellings relief. The minimum-tax rule inside multiple-dwellings relief was increased from 13 February 2026. A purchase of several dwellings needs that relief’s own arithmetic, not this single-price slice. Mixed-use property, such as a shop with a flat, is outside the residential tables. Fixtures that are chattels can fall outside the price. This page taxes the number you type.
Higher-rate exceptions are facts the menu cannot see. Replacing a main residence, a refund after a later sale, a lease to a Welsh local authority under the rule added in February 2026, and the treatment of a property worth less than £40,000 all sit in the Welsh Revenue Authority guidance. Choosing “Main home” when you still own another dwelling will understate the tax. Choosing “Additional dwelling” when a replacement exception applies will overstate it. The calculator will not claim the exception for you. Companies and some trusts are in the higher rates even when a person would not be. The additional-dwelling row is the row this page offers for that case. It does not ask whether the buyer is a company.
England and Scotland are different statutes, including at the prices where the bills look close. A £250,000 main home is £1,500.00 here, £2,500.00 of SDLT, and £2,100.00 of LBTT. A £450,000 main home is £14,250.00 here, £12,500.00 of SDLT, and £18,350.00 of LBTT. There is no non-UK resident surcharge to add. That 2 percentage point loading is an SDLT rule. Scotland’s additional dwelling supplement is 8% of the whole price. Neither of those shapes is the Welsh higher-rate table. A mortgage payment in dollars does not include this sterling tax. LTT is usually due with the return after completion. It is not a monthly line inside the loan unless a lender has added a cost to the balance, which this page does not assume.
Transitional rules can keep an earlier rate when a contract was exchanged before a rate change and was not varied later. The December 2024 higher-rate change and the October 2022 main-rate change both have transitional guidance. This form always uses the current tables. A contract that stays on an older table needs that guidance, not a second menu here.
Frequently asked questions
Which Welsh Land Transaction Tax rates does this calculator use for 2026?
The main residential rates in force since 10 October 2022: 0% to £225,000, 6% to £400,000, 7.5% to £750,000, 10% to £1.5 million, and 12% above that. A £280,000 main home shows £3,300.00, which is the GOV.WALES example. The higher rates are the 11 December 2024 table, starting at 5% to £180,000. The October 2025 tax policy report recorded no later change to the main rates.
Does Wales have a first-time buyer Land Transaction Tax relief?
Not on these rates. There is no Welsh equivalent of England’s £300,000 nil-rate band or Scotland’s relief of up to £600. A £450,000 main home is £14,250.00 whether or not the buyer has owned a home before. England’s first-time buyer result on that price is £7,500.00 of SDLT, and England’s standard result is £12,500.00. Neither of those is an LTT figure. This page has no first-time buyer button.
How do the Welsh higher rates differ from a flat surcharge?
They are a separate slice table, not 8% of the price and not five extra points on the main rates. At £250,000 the higher-rate result is £14,950.00 and the main-rate result is £1,500.00. At £450,000 the higher-rate result is £36,200.00 and the main-rate result is £14,250.00. Under £40,000 the higher rates are not applied. At £39,999 the additional-dwelling choice shows £0.00. At £40,000 it shows £2,000.00.
Why is Welsh LTT £1,500 at £250,000 when England SDLT is £2,500?
Wales taxes nothing until £225,000 and then taxes the next £25,000 at 6%, which is £1,500. England taxes nothing until £125,000 and then taxes the next £125,000 at 2%, which is £2,500. Scotland’s bill on a £250,000 main home is £2,100. At £450,000 the order changes: this page shows £14,250.00, England shows £12,500.00, and Scotland shows £18,350.00. Compare each price on its own statute.
Why can £400,001 of Welsh LTT show an extra eight pence?
The slice above £400,000 is taxed at 7.5%. One extra pound is 7.5 pence, and the calculator rounds the total to the nearest penny, so £400,001 shows £10,500.08 rather than £10,500.00. A £400,000 price is still entirely inside the 6% band and shows £10,500.00 with no fraction. Scotland’s LBTT page drops pence by rounding the total down to the next pound. This page keeps them.
Related ClearCalc pages
- England stamp duty calculator Residential SDLT. A £250,000 main home is £2,500 there and £1,500 here. A £450,000 main home is £12,500 there and £14,250 here.
- Scotland LBTT calculator for 2026 A £250,000 main home is £2,100 there and £1,500 here. Scotland also has first-time buyer relief of up to £600, which Wales does not.
- Fixed-rate mortgage payment calculator Principal and interest in US dollars. It does not add this LTT or convert pounds.
- 2026/27 take-home pay for England, Wales and Northern Ireland Income tax and employee National Insurance on a salary. Welsh income tax rates match the rest of the UK outside Scotland. This page is the tax on the house, not the tax on the salary.