Wales Stamp Duty Calculator (LTT)
People search for Welsh stamp duty. The statute is Land Transaction Tax, collected by the Welsh Revenue Authority — not English SDLT. This page calculates main-home rates, the higher residential table, and non-residential freehold. A £300,000 shop or office is £2,750.
Welsh Revenue Authority (WRA) Statutory Schedules
Compare the standard residential progressive rates against the Higher Residential Rates applied to additional properties since 11 December 2024.
Cross-Border UK Property Tax Comparison
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Rates this calculator uses
Main residential: 0% to £225,000 · 6% to £400,000 · 7.5% to £750,000 · 10% to £1.5 million · 12% above. Higher residential rates (from 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 · 17% above. Non-residential (from 22 December 2020): 0% to £225,000 · 1% to £250,000 · 5% to £1 million · 6% above.
Source: GOV.WALES Land Transaction Tax rates and bands. The Welsh Revenue Authority, not this calculator, is the authority.
By Suhaib Hassan · Residential bands verified 22 Sep 2026, non-residential table re-checked 30 Sep 2026 · How CalculatePilot verifies formulas
Worked examples
- Main residence at £280,000 (GOV.WALES example): 6% on £55,000 = £3,300.
- Main residence at £300,000: 6% on £75,000 = £4,500.
- Additional property at £300,000: 5% on £180,000 (£9,000) + 8.5% on £70,000 (£5,950) + 10% on £50,000 (£5,000) = £19,950 — £15,450 more than the main table.
- Non-residential premises at £300,000: 1% on £25,000 (£250) + 5% on £50,000 (£2,500) = £2,750.
The non-residential nil-rate band of £150,000 applied only from 1 April 2018 to 21 December 2020. It is not the current rule. From 22 December 2020 a non-residential purchase at £150,000 is £0 because the nil band now runs to £225,000, and a £300,000 premises is still £2,750. Do not reuse the old £150,000 threshold.
Frequently asked questions
Is there first-time buyer relief on LTT in Wales?
No. The £225,000 nil-rate band is the standard main-rate threshold for everyone buying a main residence, not a dedicated first-time buyer relief.
How do higher rates work in Wales?
Since 11 December 2024 additional properties use a separate table starting at 5% on the first £180,000 — not a flat surcharge on the main rates.
Is LTT the same as stamp duty in England?
No. Different statute, different bands. For England and Northern Ireland use the UK Stamp Duty Calculator.
When do I have to pay LTT?
The return must be filed and the tax paid to the Welsh Revenue Authority within 30 days of the day after completion — your solicitor normally does this for you.
Does this cover a shop or office?
Yes — choose Non-Residential. From 22 December 2020 the slices are 0% to £225,000, 1% to £250,000, 5% to £1,000,000 and 6% above. A £300,000 premises is £2,750. The pre-22 December 2020 £150,000 nil band is historical and is not used. Lease rent is not calculated.
Is this a Welsh Revenue Authority assessment?
No. Confirm with a solicitor. This page is a planning estimate from published bands.