Short answer
About 5% of our website quote requests (2 Sep–29 Oct 2026) were for a home in Wales. If you don’t own another home, LTT is nil up to £225,000. Wales has no first-time buyer relief and no surcharge for buyers living abroad. Own another home? Higher rates apply.
On this page
- Land Transaction Tax calculator at a glance
- Government fees
- Do I pay the main rates or the higher rates?
- How does Welsh tax compare with stamp duty in England at the same price?
- Why is there no first-time buyer relief in Wales?
- I’m moving to Wales but haven’t sold my home yet: what will I pay?
- I live outside the UK. Do I pay more tax on a home in Wales?
- Who sends the LTT return, and by when?
- What else changes when the home is in Wales?
- Our fees
- What happens next
Land Transaction Tax calculator at a glance
| Nil band, main rates | Up to £225,000 |
|---|---|
| Main rates | 6% to £400,000, 7.5% to £750,000, 10% to £1,500,000, 12% above (from £225,001) |
| Higher rates start | 5% from the first pound, on homes of £40,000 or more |
| First-time buyer relief | None in Wales |
| Return and payment due | Within 30 days of the day after completion, to the Welsh Revenue Authority |
| Buyers living abroad | No surcharge in Wales |
Government fees: HM Land Registry
Registering the new owner costs an HM Land Registry fee, set by law and paid to HM Land Registry, not to us. It depends on the price. These are the fees for an online application to register a transfer of a whole title:
| Price £186,313 | £100 |
|---|---|
| Price £258,433 | £150 |
| Price £300,000 | £150 |
Examples only; the fee is worked out on the price including any VAT. The property tax is separate again: Stamp Duty Land Tax in England (our stamp duty calculator) or Land Transaction Tax in Wales (our Land Transaction Tax calculator). Source: HM Land Registry, Registration services fees, checked 29 October 2026.
Do I pay the main rates or the higher rates?
Each row is a plain-words rule with its Welsh Revenue Authority guidance reference. The calculator’s answers follow these rows.
| Your situation | Rate | Where the rule is |
|---|---|---|
| 1. You don’t own any other home, anywhere | Main rates. There is no first-time buyer relief in Wales. | GOV.WALES LTT guide; LTTA/8050 |
| 2. You already sold your old main home, or the sale completes the same day | Main rates | Higher rates overview; LTTA/8110 |
| 3. You buy your new main home before your old one is sold | Higher rates now. Claim the difference back if you sell the old home within 3 years. No refund while you, or your husband, wife or civil partner, still own any part of it. | LTTA/8090, LTTA/8120; higher rates overview |
| 4. Your husband, wife or civil partner owns another home, even if they are not buying with you | Higher rates on the whole purchase, unless you were not living together on the completion date | LTTA/8160, LTTA/8040 |
| 5. You own a home outside Wales, including abroad | It counts. Higher rates apply. | LTTA/8050 |
| 6. The price is under £40,000 | Higher rates do not apply | LTTA/8060 |
| 7. You inherited a share of a home of 50% or less, less than 3 years ago | Usually not counted yet | LTTA/8230 |
| 8. You own a home for a child under 18, or through a trust | It counts as yours | Higher rates overview; LTTA/8190, LTTA/8210 |
| 9. You kept a share of the old family home under a divorce or dissolution court order made before you buy | Not counted when you buy your next home | LTTA/8170 |
| 10. The home comes with an annexe or second dwelling in its grounds | Can stay at main rates if the main home is at least two-thirds of the price | LTTA/8080 |
| 11. You are buying as a company | Higher rates, from £40,000 | Higher rates overview; LTTA/8021 |
Not sure which row fits you? The Welsh Revenue Authority’s higher rates guidance covers more cases.
How does Welsh tax compare with stamp duty in England at the same price?
Many people moving to Wales expect the English rules. The table shows both taxes at the same prices, worked out by the same code as the calculator.
| Price | Wales, main rates | Wales, higher rates | England, home mover | England, first-time buyer | England, second home |
|---|---|---|---|---|---|
| £186,313 | £0 | £9,536.61 | £1,226.26 | £0 | £10,541.91 |
| £216,000 | £0 | £12,060 | £1,820 | £0 | £12,620 |
| £258,433 | £2,005.98 | £15,793.30 | £2,921.65 | £0 | £15,843.30 |
| £300,000 | £4,500 | £19,950 | £5,000 | £0 | £20,000 |
| £400,000 | £10,500 | £29,950 | £10,000 | £5,000 | £30,000 |
| £500,000 | £18,000 | £42,450 | £15,000 | £10,000 | £40,000 |
Average prices: HM Land Registry UK House Price Index, Wales, August 2026 (published 21 October 2026, provisional). Contains HM Land Registry data © Crown copyright and database right 2026, Open Government Licence v3.0.
- First-time buyer at the Welsh first-time buyer average (£186,313). No LTT, because the price is under the nil band. In England a first-time buyer would also pay nothing. At this price, being in Wales makes no difference.
- Home mover at the Welsh average for people who owned before (£258,433). LTT is £2,005.98. A home mover in England would pay £2,921.65. A first-time buyer at the same price would pay £2,005.98 in Wales but £0 in England.
- Second home or buy-to-let at the Welsh average (£216,000). Higher-rate LTT is £12,060. In England it would be £12,620.
Why is there no first-time buyer relief in Wales?
Wales sets its own tax on property, and the Welsh Government chose not to have a first-time buyer relief. Instead, everyone who pays the main rates pays nothing on the first £225,000. The average first-time buyer price in Wales was £186,313 in August 2026, below that line.
If your price is above it, you pay 6% on the part between £225,000 and £400,000. Put that in your budget now, next to your deposit, and have the money ready by completion. The legal deadline is in “Who sends the LTT return, and by when?” below.
What still works in Wales: a Lifetime ISA can be used on a Welsh home, under the same UK rules. Help to Buy – Wales is open until 31 March 2027. In England, by contrast, a first-time buyer pays nothing up to £300,000: see our first-time buyer stamp duty in England page.
I’m moving to Wales but haven’t sold my home yet: what will I pay?
If you still own your old main home when you complete in Wales, you pay the higher rates. This catches many people moving from England, because the home they are selling is in England. A home anywhere counts.
You can claim the extra back if you sell your old main home within 3 years of buying the new one. You must have sold all of it: there is no refund while you, or your husband, wife or civil partner, still own any part. The claim goes to the Welsh Revenue Authority, not HMRC. You, the solicitor or conveyancer who acted on your purchase (if they still act for you), or someone you authorise can make it. Keep a signed, dated copy of the transfer deed (TR1 or TP1) or sale contract from your sale, or the completion statement if the old home is outside England and Wales. You also need the 12-digit UTRN from your LTT return.
The calculator shows both figures: what you pay now, and what you can claim back. More on buying and selling at the same time.
I live outside the UK. Do I pay more tax on a home in Wales?
No. England and Northern Ireland charge buyers who do not live in the UK an extra 2%. Wales does not. You pay the same LTT as someone who lives in Wales.
The higher rates still apply if you own a home anywhere else, including the country you live in now. The ID checks are the same as for any buyer who lives abroad.
Who sends the LTT return, and by when?
The return and the tax are due within 30 days of the day after completion. Solicitors and conveyancers must file online. A return is still needed when no tax is due, except in a few cases, such as a freehold bought for less than £40,000. The tax is paid to the Welsh Revenue Authority, not HMRC.
What else changes when the home is in Wales?
| Topic | Wales | England |
|---|---|---|
| Tax on the purchase | Land Transaction Tax, paid to the Welsh Revenue Authority | Stamp Duty Land Tax, paid to HMRC |
| First-time buyer relief | None | Nil to £300,000, lost above £500,000 |
| Surcharge for buyers living abroad | None | 2% on top |
| Right to Buy | Ended on 26 January 2019 | Still open |
| Building Safety Act leaseholder protections | Do not apply (the Act’s protections cover buildings in England) | Apply |
| Renting a home out | Renting Homes (Wales) Act 2016: occupation contracts, from 1 December 2022 | Different law |
| Help to Buy | Help to Buy – Wales open until 31 March 2027 | Equity loan closed to applications on 31 October 2022 |
Buying to let in Wales? See buying to let.
Our fees
| Buying a residential propertyStandard purchase of a freehold home under £2m, with one mortgage | £1,010 – £1,910 + VAT (£1,212 – £2,292 including VAT) |
|---|
Typical ranges for a standard transaction, excluding VAT at 20% and disbursements. Every client receives a written, itemised quotation with an exact figure before instructing us. See all our fees and what they cover.
What happens next
Legally reviewed by Shah Ali, Senior Partner, on 29 October 2026.
Firm facts checked by Rishabh Goria on 29 October 2026.
Last updated 29 October 2026.
Sources
- Welsh Revenue Authority, Higher rates: technical guidance, checked 29 October 2026
- Welsh Revenue Authority, Higher rates of Land Transaction Tax: overview, checked 29 October 2026
- Welsh Revenue Authority, Claim a refund of the higher rates, checked 29 October 2026
- HM Land Registry, UK House Price Index Wales: August 2026, checked 29 October 2026
- HMRC, Stamp Duty Land Tax: residential property rates, checked 29 October 2026
- HMRC, Stamp Duty Land Tax: reliefs and exemptions, checked 29 October 2026
- The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Commencement) Regulations 2018, article 2, checked 29 October 2026
- Building Safety Act 2022, section 117, checked 29 October 2026
- Renting Homes (Wales) Act 2016, checked 29 October 2026
- Welsh Government, extension of three housing schemes (28 July 2026), checked 29 October 2026
- Own Your Home (GOV.UK), Help to Buy: equity loan, checked 29 October 2026
- GOV.UK, Right to Buy: buying your council home, checked 29 October 2026
- Welsh Revenue Authority, Land Transaction Tax rates and bands, checked 29 October 2026
- Welsh Revenue Authority, Land Transaction Tax guide, checked 29 October 2026
- HMRC, Rates of Stamp Duty Land Tax for non-UK residents, checked 29 October 2026
- HM Land Registry, Registration services fees, checked 29 October 2026
Contains public sector information licensed under the Open Government Licence v3.0.
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