Stamp duty January 2016
| Property value | Stamp duty rate for owner-occupiers | Stamp duty rate for second property/buy-to-let |
| (No duty payable properties costing under £40,000) | ||
| Up to £125,000 | Zero | 3% |
| The next £125,000 (the portion from £125,001 to £250,000) | 2% | 5% |
| The next £675,000 (the portion from £250,001 to £925,000) | 5% | 8% |
| The next £575,000 (the portion from £925,001 to £1.5 million) | 10% | 13% |
| The remaining amount (the portion above £1.5 million) | 12% | 15% |
