Stamp Duty Calculator UK 2026
Stamp Duty Land Tax (SDLT) in England and Northern Ireland (rates from 1 April 2025) is 0% on the first £125,000, 2% on £125,001–£250,000, 5% on £250,001–£925,000, 10% on £925,001–£1.5m and 12% above £1.5m. First-time buyers pay 0% up to £300,000 and 5% on £300,001–£500,000 (no relief if the price exceeds £500,000). An additional 5% surcharge applies to second homes and buy-to-let, and a further 2% applies to non-UK residents.
SDLT = (Portion in Band 1 × Rate 1) + (Portion in Band 2 × Rate 2) + ... + Additional Property Surcharge (5%) + Non-Resident Surcharge (2%, if applicable)
Stamp Duty Land Tax (SDLT) is one of the biggest costs when buying a property in England or Northern Ireland. The amount depends on the purchase price, whether you’re a first-time buyer, whether you already own another property, and whether you’re a UK resident. Scotland (LBTT) and Wales (LTT) have their own separate taxes and thresholds.
The temporary higher nil-rate band ended on 31 March 2025. From 1 April 2025 the standard nil-rate band reverted to £125,000 and first-time buyer relief to £300,000 — figures many online calculators still get wrong. This calculator applies the correct current 2026 HMRC rates and thresholds, including first-time buyer relief, the 5% additional-property surcharge, and the 2% non-resident surcharge. Enter your purchase price to see exactly what you’ll owe.
What This Means
Stamp duty is calculated on a progressive basis, similar to income tax — you only pay the higher rate on the portion of the price that falls within each band. For example, on a £400,000 home a standard buyer pays 0% on the first £125,000, 2% on the next £125,000 (£2,500) and 5% on the remaining £150,000 (£7,500) = £10,000. If you’re buying an additional property, the 5% surcharge applies to every band of the entire purchase price; non-UK residents add a further 2%.
SDLT Rates for England & Northern Ireland (2026)
The following Stamp Duty Land Tax rates apply to residential property purchases in England and Northern Ireland for completions from 1 April 2025 (the temporary higher thresholds expired on 31 March 2025):
| Purchase Price Band | Standard Rate | First-Time Buyer Rate | Additional Property Rate |
|---|---|---|---|
| Up to £125,000 | 0% | 0% (up to £300,000) | 5% |
| £125,001–£250,000 | 2% | 0% (still within FTB relief) | 7% |
| £250,001–£925,000 | 5% | 5% (£300,001–£500,000) | 10% |
| £925,001–£1,500,000 | 10% | N/A (standard rates apply) | 15% |
| Over £1,500,000 | 12% | N/A (standard rates apply) | 17% |
First-time buyer relief only applies where the price is £500,000 or less; above that, standard rates apply in full. The additional-property surcharge of 5% (raised from 3% on 31 October 2024) applies to every band when buying a second home, buy-to-let, or any purchase that means you own more than one residential property. Non-UK residents pay a further 2% surcharge on top of all applicable rates.
Scotland: Land and Buildings Transaction Tax (LBTT)
Scotland uses its own property tax, Land and Buildings Transaction Tax (LBTT), administered by Revenue Scotland:
| Purchase Price Band | LBTT Rate | First-Time Buyer Rate |
|---|---|---|
| Up to £145,000 | 0% | 0% (up to £175,000) |
| £145,001–£250,000 | 2% | 2% (£175,001–£250,000) |
| £250,001–£325,000 | 5% | 5% |
| £325,001–£750,000 | 10% | 10% |
| Over £750,000 | 12% | 12% |
Scotland’s Additional Dwelling Supplement (ADS) is 8% (increased from 6% on 5 December 2024) and applies to additional residential property purchases of £40,000 or more — notably higher than the English 5% surcharge.
Wales: Land Transaction Tax (LTT)
Wales has its own property tax, Land Transaction Tax (LTT), administered by the Welsh Revenue Authority:
| Purchase Price Band | LTT Rate |
|---|---|
| Up to £225,000 | 0% |
| £225,001–£400,000 | 6% |
| £400,001–£750,000 | 7.5% |
| £750,001–£1,500,000 | 10% |
| Over £1,500,000 | 12% |
Wales does not offer first-time buyer relief for LTT. The higher residential rates for additional properties in Wales are charged on a separate, steeper band table (starting at 5% from the first £180,000). Welsh LTT is generally higher than English SDLT for homes between £225,000 and £400,000.
Worked Stamp Duty Examples (2026 Rates)
Practical examples using the current SDLT rates effective from 1 April 2025:
| Scenario | Purchase Price | SDLT Calculation | Total SDLT |
|---|---|---|---|
| Standard buyer | £300,000 | £125k × 0% + £125k × 2% + £50k × 5% | £5,000 |
| Standard buyer | £500,000 | £125k × 0% + £125k × 2% + £250k × 5% | £15,000 |
| First-time buyer | £400,000 | £300k × 0% + £100k × 5% | £5,000 |
| First-time buyer | £550,000 | Over £500k — no relief; standard rates apply | £17,500 |
| Additional property | £300,000 | £125k × 5% + £125k × 7% + £50k × 10% | £20,000 |
| Additional property | £500,000 | £125k × 5% + £125k × 7% + £250k × 10% | £40,000 |
SDLT must be paid and the return filed within 14 days of completion. Your solicitor normally handles the SDLT return and payment as part of the conveyancing process.
When Is Stamp Duty Payable and How to Pay
Key facts about stamp duty payment under the current rules:
- Deadline: SDLT must be paid and the return filed within 14 days of the effective date (usually completion). Late filing triggers automatic penalties and interest.
- How to pay: Your solicitor submits the SDLT return to HMRC and pays from the completion funds you provide; the cost appears on your completion statement.
- Penalties: A late return incurs an automatic £100 penalty (up to 3 months late) or £200 (more than 3 months late), plus interest on unpaid tax at the prevailing HMRC rate.
- Surcharge refunds: If you pay the 5% additional-property surcharge but sell your previous main residence within 36 months of the new purchase, you can reclaim the surcharge element from HMRC.
- Non-resident refunds: A non-UK resident who later meets the UK residence test (183 days in a continuous 365-day period around the purchase) may reclaim the 2% non-resident surcharge.
- Reliefs: Available reliefs include first-time buyer relief and relief on transfers due to divorce, separation or certain company/charity scenarios. Multiple Dwellings Relief was abolished for transactions from 1 June 2024.
Always ensure you have funds for the SDLT bill before completion day — your solicitor cannot complete without it.