UK property tax rates 2026/27
Every current UK property tax figure a landlord needs, in one place. Figures are for the 2026/27 tax year and are maintained against HMRC, Revenue Scotland, the Welsh Revenue Authority and legislation.gov.uk.
Stamp duty
Stamp Duty Land Tax (England & Northern Ireland)
Each rate applies only to the part of the price within its band. A buy-to-let or second home adds a 5% surcharge on the whole price.
| Band | Standard | + 5% additional |
|---|---|---|
| Up to £125,000 | 0% | 5% |
| £125,001 to £250,000 | 2% | 7% |
| £250,001 to £925,000 | 5% | 10% |
| £925,001 to £1,500,000 | 10% | 15% |
| Above £1,500,000 | 12% | 17% |
Note: Example figures displayed
Each rate applies only to the slice of the price inside its band
- Up to £125,0000%5%
- £125,001 to £250,0002%7%
- £250,001 to £925,0005%10%
- £925,001 to £1,500,00010%15%
- Above £1,500,00012%17%
Right column: with the surcharge
This one does not work that way. It lands on the whole price.
5%additional-dwelling surcharge
On a buy-to-let or second home it is charged on the whole price, not on a slice of it. That is why the right-hand column above adds five points to every band rather than only to the top one.
Note: Example figures displayed
Non-UK-resident buyers add a further 2%. First-time buyers pay 0% to £300,000 and 5% on £300,001 to £500,000, with no relief once the price exceeds £500,000.
Scotland
LBTT (Scotland)
| Band | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Above £750,000 | 12% |
Note: Example figures displayed
Each rate applies only to the slice of the price inside its band
- Up to £145,0000%
- £145,001 to £250,0002%
- £250,001 to £325,0005%
- £325,001 to £750,00010%
- Above £750,00012%
This one does not work that way. It lands on the whole price.
8%Additional Dwelling Supplement
Charged on the whole price of an additional dwelling worth £40,000 or more, which is why it dwarfs the banded rates above it on all but the largest purchases.
Note: Example figures displayed
The Additional Dwelling Supplement is 8% of the whole price for an additional dwelling worth £40,000 or more. First-time-buyer relief raises the nil band to £175,000.
Wales
LTT (Wales)
Main residential rates. Additional properties use a separate higher-rates table (5% to 17%).
| Band | Main rate |
|---|---|
| Up to £225,000 | 0% |
| £225,001 to £400,000 | 6% |
| £400,001 to £750,000 | 7.5% |
| £750,001 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
Note: Example figures displayed
Each rate applies only to the slice of the price inside its band
- Up to £225,0000%
- £225,001 to £400,0006%
- £400,001 to £750,0007.5%
- £750,001 to £1,500,00010%
- Above £1,500,00012%
- No first-time-buyer relief in Wales.
- No non-resident surcharge in Wales.
- Additional properties use a separate higher-rates table, 5% to 17%.
Note: Example figures displayed
Wales has no first-time-buyer relief and no non-resident surcharge.
Capital gains
Capital Gains Tax on residential property
| Item | 2026/27 |
|---|---|
| Rate within unused basic-rate band | 18% |
| Rate above the basic-rate band | 24% |
| Annual exempt amount | £3,000 |
| Reporting and payment deadline | 60 days from completion |
Note: Example figures displayed
The order it happens in
First
£3,000comes off the gain and is not taxed
The annual exempt amount. It is used before any rate is applied.
Then, the lower slice
18%
On whatever fits inside your unused basic-rate band.
And the rest
24%
On everything above that band. Most landlords meet both rates on one sale.
60 days from completion to report and pay, which is the only deadline on this page and the only figure here with a penalty attached. It runs from completion, not from the end of the tax year.
Note: Example figures displayed
Sold a property in the last 60 days?
The reporting deadline runs from completion, not from the end of the tax year, and it is the one on this page with a penalty attached. We can file it for you.
Rental income
Rental income tax and Section 24
| Item | 2026/27 |
|---|---|
| Income tax rates | 20% / 40% / 45% |
| Personal allowance | £12,570 |
| Section 24 mortgage-interest credit | 20% (22% from 2027/28) |
| Property income rates from 2027/28 (England, Wales, NI) | 22% / 42% / 47% |
Note: Example figures displayed
Individual landlords cannot deduct mortgage interest. The full profit is taxed and a basic-rate credit is given on the interest. Companies deduct interest in full.
2026/27
Higher-rate landlord, today
2027/28
New property rates, from 6 April 2027
On a £20,000 interest bill the higher reducer is worth £400. A higher-rate landlord also pays 2% more on every pound of restricted property profit, so unless your profit before finance costs is smaller than your interest bill, April 2027 costs you money.
Note: Example figures displayed
Company
Corporation tax and dividends (property company)
| Item | 2026/27 |
|---|---|
| Corporation tax up to £50,000 profit | 19% |
| Corporation tax £250,000 profit or more | 25% |
| Marginal relief band (effective) | about 26.5% |
| Dividend allowance | £500 |
| Dividend tax rates | 10.75% / 35.75% / 39.35% |
Note: Example figures displayed
The middle band is the one to look at, and it is not between the other two
Up to £50,00019%
The small profits rate.
£50,000 to £250,000about 26.5%
Marginal relief. The effective rate on this slice is HIGHER than the main rate above it.
£250,000 and above25%
The main rate.
Bar widths are illustrative weighting, not a scale. The top band is open ended.
Note: Example figures displayed
Allowances and MTD
Allowances, reliefs and MTD
| Item | 2026/27 |
|---|---|
| Property allowance | £1,000 |
| Rent-a-room relief | £7,500 (£3,750 if shared) |
| Making Tax Digital threshold (from April 2026) | £50,000 gross income |
| MTD threshold from April 2027 / April 2028 | £30,000 / £20,000 |
Note: Example figures displayed
The threshold does not sit still
From April 2026
£50,000
In force. Gross property and self-employment income.
From April 2027
£30,000
The step most landlords are caught by.
From April 2028
£20,000
The floor as it currently stands.
These do sit still
£1,000
Property allowance
Against gross rent, instead of actual costs.
£7,500
Rent-a-room relief
£3,750 where the income is shared.
Note: Example figures displayed
These figures are a quick reference and not a substitute for advice on your own position. We can confirm exactly how each applies to you.
Testimonials
Landlords who stopped guessing at the rates
Anonymised feedback from landlords and investors we have worked with on exactly these questions.
“They modelled our Section 24 position properly for the first time and showed us exactly where incorporation did and did not make sense. No hard sell, just the numbers.”
“We were weeks from missing the 60-day capital gains deadline on a sale. They turned the computation around and filed on time. Worth the fee on that alone.”
“Getting ready for Making Tax Digital felt overwhelming. They set up the software, mapped every property, and now the quarterly filing just happens.”
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