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Stamp Taxes

Stamp duty is generally payable at a rate of 0.5% on transfers of shares and securities. On the transfer of property, the stamp duty land tax is: 

Value up to £125,000* Nil
Over £125,000* - £250,000 1%**
Over £250,000 - £500,000 3%
Over £500,000 - £1,000,000 *** 4%

Over £1,000,000 ***                                                                                            5% ***           


 

 

*£150,000 for non-residential property, and residential property in disadvantaged areas. Special rules apply for new zero-carbon homes.  ** Relief available for first time buyrs of residential property.  *** Residential property only.