UK · Wales · Property tax

Wales Land Transaction Tax calculator.

Estimate Land Transaction Tax (LTT) on a residential purchase in Wales, using the main rates or the higher rates for additional dwellings.

Rates as published by the Welsh Government, checked 30 September 2026. Main rates apply from 10 October 2022; higher rates from 11 December 2024. England and Northern Ireland use SDLT and Scotland uses LBTT. Wales has no first-time buyer relief.

Purchase details

Estimate

Enter a price to see estimated LTT.

Worked example: a £300,000 home

The first £225,000 is taxed at 0%, so £0.
The remaining £75,000 (£225,000 to £300,000) is taxed at 6%, so £4,500.
Main-rate LTT is £4,500, an effective rate of 1.5%.
If the higher rates applied instead: 5% of £180,000 is £9,000; 8.5% of £70,000 (£180,000 to £250,000) is £5,950; 10% of £50,000 (£250,000 to £300,000) is £5,000. Total £19,950, which is £15,450 more than the main rates.

Rates used

Main residential rates (from 10 October 2022): 0% up to £225,000; 6% from £225,001 to £400,000; 7.5% from £400,001 to £750,000; 10% from £750,001 to £1,500,000; 12% above £1,500,000. Higher residential rates (from 11 December 2024): 5% up to £180,000; 8.5% from £180,001 to £250,000; 10% from £250,001 to £400,000; 12.5% from £400,001 to £750,000; 15% from £750,001 to £1,500,000; 17% above £1,500,000. Each rate applies only to the slice of the price inside its band. The Welsh Government page lists no first-time buyer relief, so none is applied here.

The calculator does not cover non-residential or mixed-use property, leases, linked transactions, companies, or transactions that completed before the dates above. The Welsh Revenue Authority and a conveyancer are authoritative.

Source, checked 30 September 2026: Welsh Government: Land Transaction Tax rates and bands

Frequently asked questions

At what price do I start paying LTT in Wales?

Above £225,000 for a main residential purchase. Higher rates start at 5% from the first pound.

Is there first-time buyer relief in Wales?

No. The Welsh Government rates page lists only the main and higher residential rates, so first-time buyers pay the main rates.

When do the higher rates apply?

They apply to purchases of additional dwellings, such as second homes and buy-to-let, from 11 December 2024. Check the Welsh Revenue Authority guidance on exceptions and refunds.

Is this the same as Stamp Duty?

No. Wales has Land Transaction Tax, collected by the Welsh Revenue Authority. England and Northern Ireland use SDLT and Scotland uses LBTT.