Wales Land Transaction Tax (LTT) Calculator

Land Transaction Tax (LTT) is Wales's equivalent of stamp duty, administered by the Welsh Revenue Authority since April 2018.

LTT is calculated in bands similar to SDLT. Unlike England or Scotland, Wales has never offered a first-time buyer relief band — all buyers pay the same main rates unless buying an additional property.

This calculator applies the Welsh Revenue Authority's published main residential rates. For additional properties, a flat 4% surcharge is added to the full price, which is mathematically equivalent to adding 4 percentage points to every band.

There is no first-time buyer relief in Wales, unlike England, Northern Ireland and Scotland.

Higher residential rates for additional dwellings were last revised on 11 December 2024.

LTT: Land Transaction Tax. Higher residential rates: the additional charge on second homes and buy-to-let purchases in Wales.