Wales LTT Calculator
Work out Land Transaction Tax on a purchase in Wales — a home, or a non-residential freehold. This is a one-off purchase cost — not English Stamp Duty Land Tax, and not Scottish LBTT.
Why this is its own page
The user job here is “how much tax do I pay the Welsh Revenue Authority on this purchase price?” That number is a function of Welsh main bands or the separate higher-rate table. Wales does not copy England’s 5% surcharge or Scotland’s 8% ADS. Putting Wales on the England SDLT page would hide a distinct answer. The bands below are published GOV.WALES residential rates.
Residential bands
LTT is charged on slices of the price. Higher rates are a different table, not a surcharge stacked on the main table.
Main residential rates (only or replacement main home)
£0–£225,000 → 0%
£225,001–£400,000 → 6%
£400,001–£750,000 → 7.5%
£750,001–£1.5 million → 10%
Above £1.5 million → 12%
Higher residential rates (additional property, from 11 December 2024)
£0–£180,000 → 5%
£180,001–£250,000 → 8.5%
£250,001–£400,000 → 10%
£400,001–£750,000 → 12.5%
£750,001–£1.5 million → 15%
Above £1.5 million → 17%
First-time buyers
No separate relief. The £225,000 nil-rate band is the standard main-rate threshold for everyone.
Source: GOV.WALES Land Transaction Tax rates and bands. Re-check that page before you complete — the Welsh Revenue Authority, not this calculator, is the authority.
By Suhaib Hassan · Residential bands verified 22 Sep 2026, non-residential table re-checked 26 Sep 2026 · Method v1.1-UK-LTT · How CalculatePilot verifies formulas
Non-residential freehold and lease premium
Shops, offices and agricultural land use a third table. It is not the higher residential table, and it is not a surcharge on the main rates. These slices have applied since 22 December 2020.
Non-residential property
£0–£225,000 → 0%
£225,001–£250,000 → 1%
£250,001–£1,000,000 → 5%
Above £1,000,000 → 6%
Source: GOV.WALES Land Transaction Tax rates and bands, non-residential property tax rates. Re-checked 26 Sep 2026: the current table starts at £225,000. The £150,000 nil-rate band on that same page applies only from 1 April 2018 to 21 December 2020, so this calculator does not use it. Lease rent (NPV) and mixed property are not calculated here.
Worked examples (pre-computed)
These use the same slices as the calculator, so the answer is readable if JavaScript is off.
1. Main residence at £280,000 (GOV.WALES published example)
0% on £225,000 = £0
6% on the remaining £55,000 = £3,300
LTT = £3,300
2. Main residence at £300,000
0% on £225,000 = £0
6% on the remaining £75,000 = £4,500
LTT = £4,500
3. Additional property at the same £300,000 (higher-rate table)
5% on £180,000 = £9,000
8.5% on the next £70,000 = £5,950
10% on the last £50,000 = £5,000
LTT = £19,950
On £300,000 the higher-rate table costs £15,450 more than the main table. That is why additional-property LTT is not a 5% token-swap of English SDLT.
4. Non-residential premises at £300,000 (rates from 22 December 2020)
0% on £225,000 = £0
1% on the next £25,000 = £250
5% on the remaining £50,000 = £2,500
LTT = £2,750
How LTT differs from English SDLT and Scottish LBTT
- Nil-rate band: Wales £225,000 · Scotland £145,000 · England & NI £125,000.
- First-time buyers: Wales — none. Scotland — nil-rate to £175,000. England — nil-rate to £300,000 with a £500,000 price cap.
- Additional homes: Wales uses a separate higher-rate table. Scotland adds 8% ADS on the whole price. England adds 5% on the whole price.
What this figure does not include
- England, Northern Ireland or Scotland. Use the UK Stamp Duty Calculator or the Scotland LBTT Calculator.
- Monthly mortgage cost. Use the UK repayment vs interest-only calculator.
- Lease rent, mixed property, multiple dwellings or linked transactions. The non-residential option is only the freehold / premium table. Rent (NPV) and those reliefs stay unknown.
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, not a dedicated first-time buyer relief.
How do higher rates work in Wales?
A separate table from 11 December 2024, 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. England & NI is the UK Stamp Duty Calculator.
Does this calculator cover Scotland or England?
No. Scotland is the LBTT calculator. England and NI are the SDLT calculator.
Does this cover a shop or office?
Yes, if it is a non-residential freehold or lease premium. From 22 December 2020 the slices are 0% to £225,000, 1% to £250,000, 5% to £1,000,000 and 6% above that. A £300,000 premises is £2,750. 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.
Next calculation
Estimate only. Wales LTT, residential and non-residential freehold · method v1.1-UK-LTT · last verified 26 Sep 2026 · GOV.WALES bands · sources and verification · who builds CalculatePilot · Embed this calculator