UK Stamp Duty Calculator 2026/27 (England & NI)
Calculate Stamp Duty Land Tax on a home in England or Northern Ireland, including first-time buyer relief, the 5% second-home surcharge and the non-resident surcharge.
| Band | Rate | Taxable amount | Tax |
|---|
How stamp duty is calculated
Stamp Duty Land Tax (SDLT) is charged in slices, like income tax. Each portion of the price is taxed at the rate for its band, and the slices are added together. Enter your price and buyer type above to see the band-by-band breakdown.
Standard residential rates (England and Northern Ireland)
| Part of the price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1.5 million | 10% |
| Over £1.5 million | 12% |
These are the permanent thresholds that returned on 1 April 2025, when the temporary higher thresholds ended.
First-time buyer relief
First-time buyers pay no SDLT on the first £300,000 and 5% on the portion from £300,001 to £500,000. The relief only applies to homes costing £500,000 or less, and every buyer on the purchase must be a first-time buyer. If the price is above £500,000, standard rates apply to the whole price.
Buying an additional property
If you will own more than one residential property after completion, such as a second home or a buy-to-let, a surcharge of 5% of the entire price is added. This is on top of the standard rates, and it is not offset by first-time buyer relief.
Non-UK resident surcharge
Buyers who are not UK resident for SDLT purposes pay a further 2% of the price. It can combine with the additional property surcharge. Residence for SDLT has its own rules, so check GOV.UK or ask your conveyancer.
Worked examples
- £300,000 home mover: £0 on the first £125,000, 2% on £125,000 (£2,500) and 5% on £50,000 (£2,500). Total £5,000.
- £500,000 first-time buyer: nothing on the first £300,000, then 5% on £200,000. Total £10,000.
- £300,000 additional property: £5,000 standard SDLT plus 5% surcharge of £15,000. Total £20,000.
The official guide is Stamp Duty Land Tax: residential property rates on GOV.UK.
Frequently asked questions
Does this cover Scotland and Wales?
No. Stamp Duty Land Tax (SDLT) applies in England and Northern Ireland. Scotland charges Land and Buildings Transaction Tax and Wales charges Land Transaction Tax, each with different rates and thresholds.
What happens to first-time buyer relief above £500,000?
It is not available at all. If the price is above £500,000, standard rates apply to the whole price, which creates a cliff edge at that point.
How much is the second home surcharge?
5% of the full purchase price is added on top of the standard rates when you buy an additional residential property costing £40,000 or more.
When do I have to pay stamp duty?
The SDLT return must normally be filed and the tax paid within 14 days of completion. Your solicitor or conveyancer usually handles this.
Is the calculation rounded?
The total is rounded down to the nearest whole pound, which is how HMRC treats SDLT.
These results are estimates for general information only and are not financial or tax advice. See our disclaimer.