Bydd y dreth yn daladwy wrth brynu neu brydlesu adeilad neu dir dros bris penodol, ac mae'n cynnwys cyfradd uwch ar gyfer eiddo preswyl ychwanegol - mae'r gyfradd uwch wedi bod yn daladwy yng Nghymru drwy dreth dir y dreth stamp ers mis Ebrill 2016.
The tax will be payable on the purchase or lease of a building or land in Wales over a certain price and includes a higher rate on additional residential properties – the higher rate has been payable in Wales through stamp duty land tax since April 2016.