LTT calculator for Wales

By The PocketSums team. Updated 30 September 2026. How we calculate

Work out Land Transaction Tax on a home in Wales, at main rates or the higher rates for second homes.

Nil rate band
£225,000
First-time buyer relief
None
Second homes start at
5%
£300,000 home, moving
£4,500
  • HMRC 2026/27 rates
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Land Transaction Tax to pay£4,5001.5% of the price

Welsh LTT rates for 2026/27.

Portion of the price Rate Tax
£0 to £225,000 0% £0
£225,000 to £300,000 6% £4,500
Total stamp duty 1.5% £4,500

LTT rates for 2026/27

Portion of the price Main rate Portion (higher rates) Higher rate
£0 to £225,000 0% £0 to £180,000 5%
£225,001 to £400,000 6% £180,001 to £250,000 8.5%
£400,001 to £750,000 7.5% £250,001 to £400,000 10%
£750,001 to £1,500,000 10% £400,001 to £750,000 12.5%
£1,500,001 and above 12% £750,001 to £1,500,000 15%
£1,500,001 and above 17%

LTT compared with England

Price Wales England Second home in Wales
£150,000 £0 £500 £7,500
£200,000 £0 £1,500 £10,700
£250,000 £1,500 £2,500 £14,950
£300,000 £4,500 £5,000 £19,950
£400,000 £10,500 £10,000 £29,950
£500,000 £18,000 £15,000 £42,450
£750,000 £36,750 £27,500 £73,700

LTT on a home mover's purchase

  1. £150,000£0
  2. £200,000£0
  3. £250,000£1,500
  4. £300,000£4,500
  5. £400,000£10,500
  6. £500,000£18,000
  7. £750,000£36,750

Every price from £100,000 to £1 million is in the LTT by price table. Buying in England or Northern Ireland? Use the stamp duty calculator.

Questions people ask

Who pays LTT?

Anyone buying a home or land in Wales for more than £225,000. It replaced stamp duty in Wales in 2018 and is collected by the Welsh Revenue Authority.

Is there first-time buyer relief in Wales?

No. Wales has no separate first-time buyer relief. Instead everyone gets a £225,000 nil rate band, higher than England or Scotland.

What are the higher rates for second homes?

Since 11 December 2024 they start at 5% from the first pound and rise to 17% above £1.5 million, on a separate band table.