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UK Stamp Duty Calculator (SDLT) 2026/27
Work out the Stamp Duty Land Tax you'll pay in England & Northern Ireland — for first-time buyers, home movers, and additional properties. Figures update as you type.
Applies if you weren't UK-resident for 183+ days in the 12 months before purchase. Stacks with the second-home surcharge.
Stamp duty you'll pay
| Band | Rate | Tax |
|---|
How Stamp Duty Land Tax works
SDLT applies in England and Northern Ireland. Scotland charges LBTT and Wales charges LTT, with different bands entirely — always check the system for where you are buying, not where you live.
The tax is marginal, like income tax: each rate applies only to the slice of the price inside its band, never to the whole price. That has been true since the December 2014 reform replaced the old "slab" system.
Standard residential rates (2026/27)
| Portion of price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1.5m | 10% |
| Above £1.5m | 12% |
First-time buyer relief
First-time buyers pay nothing up to £300,000 and 5% on the portion from £300,000 to £500,000. The relief is withdrawn entirely above £500,000 — at £500,001 you pay the standard rates on the whole price, which makes that threshold a genuine cliff edge worth negotiating around.
These figures fell from £425,000 (with a £625,000 cap) on 1 April 2025, so any guide quoting the higher numbers is out of date.
Surcharges, and how they stack
- Additional property +5% on every band — second homes, holiday homes and buy-to-let. It rose from 3% on 31 October 2024.
- Non-UK resident +2% on every band, in force since 1 April 2021.
- They stack: an overseas buyer purchasing a buy-to-let pays standard rates plus 7 percentage points on every band.
Worked examples
| Portion of price | Rate |
|---|---|
| £290,000, standard buyer | £4,500 |
| £290,000, first-time buyer | £0 |
| £290,000, additional property | £19,000 |
| £450,000, standard buyer | £12,500 |
| £450,000, first-time buyer | £7,500 |
The practical points
- SDLT is due within 14 days of completion, and your conveyancer normally files and pays it on your behalf.
- It cannot be added to the mortgage — it is cash you need on completion day, alongside the deposit and legal fees.
- If you buy an additional property because your sale has not completed, you can usually reclaim the 5% surcharge if you sell the old home within three years.
Frequently asked questions
How is UK stamp duty calculated?
SDLT is charged in marginal bands (England & NI, 2026/27): 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5m and 12% above. Each rate applies only to the slice of price within its band.
How much stamp duty do first-time buyers pay?
First-time buyers pay no SDLT on the first £300,000 and 5% from £300,001 to £500,000. Above £500,000 the relief is lost and standard rates apply.
What is the stamp duty surcharge on a second home?
An extra 5% is added on top of every standard band for additional properties and buy-to-let (raised from 3% on 31 October 2024).
How much extra stamp duty do non-UK residents pay?
Non-UK residents pay an extra 2% SDLT surcharge on top of all other rates (in force since 1 April 2021). It stacks with the 5% second-home surcharge, so a non-resident buying an additional property pays standard rates plus 7%.
Related guides and calculators
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| Metric | Scenario A | Scenario B | Difference |
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