Calculator · updated 10 November 2026
Wales LTT calculator for buy-to-let
Work out Welsh Land Transaction Tax on a buy-to-let, second home or main home.
Key facts
- Buy-to-let and second homes pay higher rates from the first pound: 5%, 8.5%, 10%, 12.5%, 15% and 17%.
- Main homes pay 0% up to £225,000, then 6%, 7.5%, 10% and 12%.
- Wales has no first-time buyer relief; the high nil-rate band does that job.
- Rates were unchanged for 2026-27.
£
Land Transaction Tax
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How the higher rates work
Wales doesn't add a surcharge to the normal bands. Additional properties use a separate table that starts at 5% on the first £180,000. So a £200,000 buy-to-let pays £10,700, while a £200,000 main home pays nothing.
| Slice of the price | Higher rate | Main rate |
|---|---|---|
| Up to £180,000 | 5% | 0% |
| £180,001 – £225,000 | 8.5% | 0% |
| £225,001 – £250,000 | 8.5% | 6% |
| £250,001 – £400,000 | 10% | 6% |
| £400,001 – £750,000 | 12.5% | 7.5% |
| £750,001 – £1.5m | 15% | 10% |
| Over £1.5m | 17% | 12% |
Wales vs England vs Scotland
| Buy-to-let price | Wales | England / NI | Scotland |
|---|---|---|---|
| £150,000 | £7,500 | £8,000 | £12,100 |
| £250,000 | £14,950 | £15,000 | £22,100 |
| £400,000 | £29,950 | £30,000 | £45,350 |
| £600,000 | £54,950 | £50,000 | £81,350 |
Frequently asked questions
When is LTT due?
The return and payment must reach the Welsh Revenue Authority within 30 days of completion.
Can I get the higher rates back?
If you pay higher rates because you hadn't yet sold your previous main home, you may be able to claim a refund if you sell it within the allowed period. Check the WRA guidance.
Sources
Sources last checked 10 November 2026. See all our sources and how we keep pages up to date.