Stamp Duty Calculator UK 2026
Stamp Duty Land Tax (SDLT) in England and Northern Ireland starts at 0% for the first £250,000, then 5% on £250,001–£925,000, 10% on £925,001–£1.5m and 12% above £1.5m. First-time buyers pay 0% up to £425,000 on properties up to £625,000. Additional properties incur a 5% surcharge on the total.
SDLT = (Portion in Band 1 × Rate 1) + (Portion in Band 2 × Rate 2) + ... + Additional Property Surcharge (if applicable)
Stamp Duty Land Tax (SDLT) is one of the biggest costs when buying a property in the UK. The amount you pay depends on the purchase price, whether you’re a first-time buyer, and whether you already own another property. Different rules apply in Scotland (LBTT) and Wales (LTT).
Our stamp duty calculator covers all three nations and applies the correct 2026 rates and thresholds, including first-time buyer relief and the additional property surcharge. Enter your purchase price to see exactly how much 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 property, you pay 0% on the first £250,000 and 5% on the remaining £150,000 = £7,500. If purchasing an additional property, the 5% surcharge applies to the entire purchase price.
SDLT Rates for England & Northern Ireland (2026)
The following Stamp Duty Land Tax rates apply to residential property purchases in England and Northern Ireland from April 2025:
| Purchase Price Band | Standard Rate | First-Time Buyer Rate | Additional Property Rate |
|---|---|---|---|
| Up to £250,000 | 0% | 0% (up to £425,000) | 5% |
| £250,001–£925,000 | 5% | 5% (£425,001–£625,000) | 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 to purchases up to £625,000. Above this threshold, standard rates apply in full. The additional property surcharge of 5% was increased from 3% in October 2024 and applies to buy-to-let properties, second homes and any purchase where you already own another property.
Scotland: Land and Buildings Transaction Tax (LBTT)
Scotland uses its own property tax called 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 6% and applies to all additional property purchases over £40,000. This is higher than the English 5% surcharge.
Wales: Land Transaction Tax (LTT)
Wales has its own property tax called 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 currently offer first-time buyer relief for LTT. The higher rates for additional properties in Wales are 4% above the standard rates. Note that Welsh LTT rates are generally higher than English SDLT rates for properties between £225,000 and £400,000.
Worked Stamp Duty Examples
Here are practical examples showing how stamp duty is calculated for common purchase scenarios:
| Scenario | Purchase Price | SDLT Calculation | Total SDLT |
|---|---|---|---|
| Standard buyer – £300,000 | £300,000 | £250,000 × 0% + £50,000 × 5% | £2,500 |
| Standard buyer – £500,000 | £500,000 | £250,000 × 0% + £250,000 × 5% | £12,500 |
| First-time buyer – £400,000 | £400,000 | £425,000 threshold – all at 0% | £0 |
| First-time buyer – £550,000 | £550,000 | £425,000 × 0% + £125,000 × 5% | £6,250 |
| Additional property – £300,000 | £300,000 | £250,000 × 5% + £50,000 × 10% | £17,500 |
| Additional property – £500,000 | £500,000 | £250,000 × 5% + £250,000 × 10% | £37,500 |
Remember: SDLT must be paid within 14 days of completion. Your solicitor will normally handle the payment and filing of the SDLT return as part of the conveyancing process.
When Is Stamp Duty Payable and How to Pay
Key facts about stamp duty payment:
- Deadline: SDLT must be paid and the return filed within 14 days of completion. Late payment incurs automatic penalties and interest.
- How to pay: Your solicitor submits the SDLT return to HMRC and makes the payment from the funds you provide for completion. The cost is factored into your completion statement.
- Penalties: Filing late results in an automatic £100 penalty (up to 3 months late) or £200 (over 3 months late), plus interest on the unpaid tax at the current HMRC rate.
- Refunds: If you sell your previous main residence within 3 years of buying a new one and paid the additional property surcharge, you can claim a refund of the surcharge element.
- Reliefs: Various reliefs exist including first-time buyer relief, multiple dwellings relief (being phased out), and relief for property transfers due to divorce or separation.
Always ensure you have sufficient funds to cover your stamp duty bill before completion day, as your solicitor cannot complete without it.