Land Transaction Tax Calculator 2026
Work out Welsh Land Transaction Tax on a home, at the main residential rates or the higher rates for additional properties.
2026/27 rates · verified 11 October 2026
LTT main residential rates
| Price band | Rate |
|---|---|
| Up to £225,000 | 0% |
| £225,001 to £400,000 | 6% |
| £400,001 to £750,000 | 7.5% |
| £750,001 to £1.5 million | 10% |
| Over £1.5 million | 12% |
LTT higher residential rates
| Price band | Rate |
|---|---|
| Up to £180,000 | 5% |
| £180,001 to £250,000 | 8.5% |
| £250,001 to £400,000 | 10% |
| £400,001 to £750,000 | 12.5% |
| £750,001 to £1.5 million | 15% |
| Over £1.5 million | 17% |
LTT on common prices
| Price | Main rates | Higher rates |
|---|---|---|
| £150,000 | £0 | £7,500 |
| £200,000 | £0 | £10,700 |
| £250,000 | £1,500 | £14,950 |
| £300,000 | £4,500 | £19,950 |
| £350,000 | £7,500 | £24,950 |
| £400,000 | £10,500 | £29,950 |
| £500,000 | £18,000 | £42,450 |
| £750,000 | £36,750 | £73,700 |
Frequently asked questions
What are the Land Transaction Tax rates in Wales?
0% up to £225,000, 6% from £225,001 to £400,000, 7.5% to £750,000, 10% to £1.5 million and 12% above, on the part of the price in each band.
Is there first-time buyer relief in Wales?
No. Wales doesn't have a separate first-time buyer relief, but the 0% band goes up to £225,000 for everyone buying their only home.
What are the higher rates for second homes in Wales?
From 11 December 2024: 5% up to £180,000, 8.5% to £250,000, 10% to £400,000, 12.5% to £750,000, 15% to £1.5 million and 17% above.
How much LTT on a £300,000 house?
£4,500 at the main rates, or £19,950 at the higher rates.
Related calculators
All rates, thresholds and dates on this page come from official sources, including GOV.UK, HM Revenue and Customs, the Scottish Government, Revenue Scotland and the Welsh Government. Last verified 11 October 2026.