UK Stamp Duty Calculator 2026: Complete Buyer's Guide

Stamp Duty Land Tax (SDLT) on a £300,000 home costs a standard buyer £5,000 under the rates in force since 1 April 2025 (HMRC). First-time buyers pay £0 on the same property because their nil-rate band runs to £300,000. The temporary £250,000 nil-rate band that applied from September 2022 ended on 31 March 2025, and the higher rates for additional dwellings rose from 3% to 5% on 31 October 2024 (HMRC, Autumn Budget 2024).

This guide explains every SDLT band currently in force in England and Northern Ireland, shows worked examples at common price points, and covers the separate Scottish LBTT and Welsh LTT regimes.

Quick summary

• Standard rates: 0% to £125,000, then 2%, 5%, 10%, 12% on amounts above
• First-time buyer relief: 0% up to £300,000 (only if the property costs £500,000 or less)
• Additional property surcharge: +5% on top of every band (since 31 October 2024)
• Non-UK resident surcharge: +2% on top of all other rates
• Filing deadline: 14 days from completion

What is Stamp Duty Land Tax?

Stamp Duty Land Tax is the tax paid when you buy property or land in England and Northern Ireland. Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT), both with different bands.

Key facts:

• Paid by the buyer, not the seller
• Calculated in bands (like income tax)
• Due within 14 days of completion
• Your solicitor typically files and pays
• Applies to freehold and leasehold purchases

The average UK residential property cost £272,000 in September 2025 (ONS UK House Price Index). At that price a standard buyer pays £3,600 in SDLT and a first-time buyer pays £0.

UK Stamp Duty rates 2025/26 (England & Northern Ireland)

Standard residential rates

These rates apply to anyone buying their only or main residence, with effect from 1 April 2025 (HMRC).

Property price band	Rate	Tax on the band
£0 – £125,000	0%	£0
£125,001 – £250,000	2%	Up to £2,500
£250,001 – £925,000	5%	Up to £33,750
£925,001 – £1,500,000	10%	Up to £57,500
£1,500,001+	12%	On the amount above

How bands work: the rate applies only to the slice of the price inside each band, not to the whole purchase price.

Example: £300,000 property (home mover)

• First £125,000: 0% = £0
• Next £125,000 (£125,001–£250,000): 2% = £2,500
• Remaining £50,000 (£250,001–£300,000): 5% = £2,500
• Total SDLT: £5,000

Calculate Your Stamp Duty →

First-time buyer rates

If neither buyer has ever owned residential property anywhere in the world, and the property costs £500,000 or less:

Property price band	Rate	Tax on the band
£0 – £300,000	0%	£0
£300,001 – £500,000	5%	Up to £10,000

Example: £300,000 property (first-time buyer)

• First £300,000: 0% = £0
• Total SDLT: £0 (£5,000 less than a home mover)

Example: £450,000 property (first-time buyer)

• First £300,000: 0% = £0
• Remaining £150,000: 5% = £7,500
• Total SDLT: £7,500 (£4,500 less than the £12,000 a home mover pays)

Properties over £500,000: first-time buyers receive no relief and pay the standard rates above. The cliff edge is hard — £499,999 keeps the relief; £500,001 loses it entirely.

Additional property surcharge

A surcharge of 5% applies on top of every standard band if the purchase is a second home, a buy-to-let, or any residential property other than the buyer's main residence. The surcharge rose from 3% to 5% on 31 October 2024 (HMRC, Autumn Budget 2024).

Property price band	Standard rate	Additional property rate
£0 – £125,000	0%	5%
£125,001 – £250,000	2%	7%
£250,001 – £925,000	5%	10%
£925,001 – £1,500,000	10%	15%
£1,500,001+	12%	17%

Example: £300,000 buy-to-let

• First £125,000: 5% = £6,250
• Next £125,000: 7% = £8,750
• Remaining £50,000: 10% = £5,000
• Total SDLT: £20,000 (£15,000 more than a home mover pays on the same property)

Refund window: if the additional property is replacing a previous main residence, selling that previous home within 36 months of completion allows the buyer to reclaim the surcharge from HMRC. The previous deadline was 3 years; the 36-month window has applied since 29 October 2018.

Surcharge does not apply if: the property costs under £40,000, the buyer is replacing their main residence (and has already sold the previous one), or the purchase is a non-residential or mixed-use property.

Real examples: what you'll actually pay

Example 1: First-time buyer — £250,000

• First £250,000: 0% = £0
• Total SDLT: £0
• Saving vs home mover: £2,500

Example 2: First-time buyer — £350,000

• First £300,000: 0% = £0
• Remaining £50,000: 5% = £2,500
• Total SDLT: £2,500
• Saving vs home mover: £5,000

Example 3: First-time buyer — £500,000

• First £300,000: 0% = £0
• Remaining £200,000: 5% = £10,000
• Total SDLT: £10,000
• Saving vs home mover: £5,000 (the maximum possible)

Example 4: First-time buyer — £550,000

Property exceeds the £500,000 cap, so relief disappears entirely.

• Standard rates: £0 + £2,500 + £15,000 = £17,500
• Saving vs home mover: £0

Example 5: Home mover — £300,000

• First £125,000: 0% = £0
• Next £125,000: 2% = £2,500
• Remaining £50,000: 5% = £2,500
• Total SDLT: £5,000

Example 6: Home mover — £500,000

• First £125,000: 0% = £0
• Next £125,000: 2% = £2,500
• Remaining £250,000: 5% = £12,500
• Total SDLT: £15,000

Example 7: Buy-to-let — £300,000

• First £125,000: 5% = £6,250
• Next £125,000: 7% = £8,750
• Remaining £50,000: 10% = £5,000
• Total SDLT: £20,000

Example 8: High-value home — £1,000,000

• First £125,000: 0% = £0
• Next £125,000: 2% = £2,500
• Next £675,000 (to £925,000): 5% = £33,750
• Remaining £75,000: 10% = £7,500
• Total SDLT: £43,750

Example 9: Premium home — £2,000,000

• First £125,000: 0% = £0
• Next £125,000: 2% = £2,500
• Next £675,000: 5% = £33,750
• Next £575,000: 10% = £57,500
• Remaining £500,000: 12% = £60,000
• Total SDLT: £153,750

First-time buyer relief: are you eligible?

All four conditions must be met (HMRC guidance: Stamp Duty Land Tax relief for first-time buyers).

1. First-time buyer status

• Neither buyer has ever owned residential property anywhere in the world
• Includes inherited shares of property
• Includes property held in trust

2. Property price limit

• Costs £500,000 or less
• One penny over the cap and the entire relief is lost

3. Main residence

• Must be intended as your main home
• Buy-to-lets and second homes do not qualify

4. Residential property only

• Not commercial premises
• Not mixed-use property (e.g. a flat above a shop)

How much can you save?

The maximum first-time buyer saving is £5,000, available on properties priced between £300,000 and £500,000. Below £300,000 the saving is smaller (because home movers also pay little); above £500,000 the saving falls to zero.

Property price	Standard SDLT	First-time buyer SDLT	Saving
£150,000	£500	£0	£500
£200,000	£1,500	£0	£1,500
£250,000	£2,500	£0	£2,500
£272,000	£3,600	£0	£3,600
£300,000	£5,000	£0	£5,000
£350,000	£7,500	£2,500	£5,000
£400,000	£10,000	£5,000	£5,000
£450,000	£12,500	£7,500	£5,000
£500,000	£15,000	£10,000	£5,000
£501,000	£15,050	£15,050	£0

Key insight: the relief is worth a flat £5,000 across the £300k–£500k band, then falls off a cliff at £500,001.

Compare First-Time Buyer vs Standard Rates →

Regional differences: Scotland, Wales, Northern Ireland

Scotland: Land and Buildings Transaction Tax (LBTT)

LBTT is administered by Revenue Scotland, not HMRC. Rates from April 2024 onward:

Property price band	Rate
£0 – £145,000	0%
£145,001 – £250,000	2%
£250,001 – £325,000	5%
£325,001 – £750,000	10%
£750,001+	12%

First-time buyer relief (Scotland):

• 0% up to £175,000
• Available on any property price (relief tapers, no hard cap)
• Maximum saving: £600

Additional Dwelling Supplement (ADS):

• 8% surcharge from 5 December 2024 (Revenue Scotland), up from 6%
• Applied to the full purchase price, not banded

Example: £300,000 property (Scotland, home mover)

• First £145,000: 0% = £0
• Next £105,000: 2% = £2,100
• Remaining £50,000: 5% = £2,500
• Total LBTT: £4,600 (England equivalent: £5,000)

Wales: Land Transaction Tax (LTT)

LTT is administered by the Welsh Revenue Authority. Main residential rates from 10 October 2022:

Property price band	Rate
£0 – £225,000	0%
£225,001 – £400,000	6%
£400,001 – £750,000	7.5%
£750,001 – £1,500,000	10%
£1,500,001+	12%

No first-time buyer relief — Wales does not operate an FTB scheme; first-time buyers pay standard LTT.

Higher residential rates (additional property): raised to 5%–17% surcharge on top of main rates from 11 December 2024 (Welsh Revenue Authority).

Example: £300,000 property (Wales, home mover)

• First £225,000: 0% = £0
• Remaining £75,000: 6% = £4,500
• Total LTT: £4,500 (England equivalent: £5,000)

Northern Ireland

Uses the same SDLT system as England, including first-time buyer relief and the 5% additional-property surcharge.

When the surcharge applies and when it doesn't

The 5% additional-property surcharge applies if, at the end of the day of completion, the buyer owns two or more residential properties anywhere in the world.

Surcharge applies if you:

• Own (or have part-owned) any other residential property and are buying another one
• Are buying a buy-to-let or holiday home
• Are completing on a new main home before selling the old one

Surcharge does not apply if:

• The previous main residence was sold on or before the day of completion
• The property costs under £40,000
• The purchase is a caravan, mobile home, or houseboat
• The buyer is a first-time buyer (relief overrides the surcharge calculation)

Reclaiming the surcharge

Buyers who pay the surcharge because the previous main residence had not yet sold can reclaim it once the previous home sells, provided the sale completes within 36 months of the new purchase. The refund application is made to HMRC within 12 months of the previous home's sale; refunds normally take 15 working days.

Example:

• Buy a £400,000 new home: pay £30,000 SDLT (standard £10,000 + £20,000 surcharge)
• Sell old home 18 months later
• Reclaim the £20,000 surcharge
• Net SDLT: £10,000

When and how to pay stamp duty

Payment timeline

Day of completion:

• Property ownership transfers
• Funds released to the seller
• SDLT becomes due

Within 14 days:

• SDLT return filed online (usually by the solicitor)
• Tax paid to HMRC
• Late filing or payment triggers penalties (£100 fixed penalty, then daily interest)

Once HMRC processes the return:

• An SDLT5 certificate is issued
• The certificate is required for the Land Registry to register the new ownership

Who pays and files?

The buyer's solicitor or conveyancer normally:

• Calculates the exact amount
• Files the SDLT return
• Pays HMRC from the buyer's funds
• Holds the SDLT5 certificate ready for Land Registry submission

The buyer remains legally responsible for the return and the tax, even where a solicitor files on their behalf.

Using our stamp duty calculator

1. Enter your property price
2. Select your buyer type:
   • First-time buyer
   • Home mover (main residence)
   • Additional property (second home or buy-to-let)
3. Choose location:
   • England
   • Scotland
   • Wales
   • Northern Ireland
4. See:
   • Total SDLT, LBTT, or LTT owed
   • Effective rate
   • Band-by-band breakdown
   • First-time buyer saving (where applicable)

Calculate Your Stamp Duty →

How to reduce your SDLT bill

1. Claim first-time buyer relief if eligible

Properties priced at £500,000 or less qualify if neither buyer has ever owned property. The relief saves up to £5,000.

2. Time the sale of a previous main residence

Selling the previous main residence on or before completion of the new one avoids the 5% surcharge entirely. Where this is not possible, the surcharge can be reclaimed within 36 months.

3. Negotiate price across band thresholds

Each band boundary is a step-change in the marginal rate. Negotiating below £125,000, £250,000, £300,000, or £500,000 produces visible savings.

Worked example:

• £255,000 negotiated to £250,000 = SDLT drops from £2,750 to £2,500 (saving £250)
• £505,000 negotiated to £500,000 (first-time buyer) = SDLT drops from £15,250 to £10,000 (saving £5,250)

4. Apportion the price between property and chattels

SDLT applies only to the property and fixtures. Removable items — free-standing appliances, curtains, garden furniture — can be apportioned separately, provided the values are realistic. HMRC challenges inflated chattels values.

5. Multiple Dwellings Relief was abolished

Multiple Dwellings Relief was withdrawn on 1 June 2024 (HMRC). Purchases involving multiple dwellings now use the standard band calculation for the full price. This is a significant change from pre-June 2024 advice.

Stamp duty vs other purchase costs

SDLT is one of several upfront costs. Typical ranges:

Cost	Typical amount
Stamp duty (home mover)	£0 – £150,000+
Solicitor fees	£1,000 – £2,500
Survey	£400 – £1,500
Mortgage arrangement fee	£0 – £2,000
Valuation	£0 – £1,500
Searches	£250 – £400

On a £300,000 home:

• Home mover: ~£7,500 total purchase costs (SDLT £5,000 + ~£2,500 fees)
• First-time buyer: ~£2,500 total purchase costs (no SDLT)
• Buy-to-let: ~£22,500 total purchase costs (SDLT £20,000 + ~£2,500 fees)

Calculate Total Borrowing Costs →

Frequently asked questions

How much is stamp duty on a £200,000 house?

A home mover pays £1,500: 0% on the first £125,000 and 2% on the next £75,000. A first-time buyer pays £0 (within the £300,000 nil-rate band).

Do I pay stamp duty as a first-time buyer?

Not if the property costs £300,000 or less. Between £300,001 and £500,000 you pay 5% on the amount above £300,000. Above £500,000 you lose the relief entirely and pay standard rates.

Why did the thresholds change in April 2025?

The £250,000 nil-rate band and £425,000 first-time buyer threshold were temporary, in force from 23 September 2022 to 31 March 2025. From 1 April 2025 the thresholds reverted to £125,000 (standard) and £300,000 (first-time buyer). The change was announced in the November 2022 Autumn Statement.

When did the additional-property surcharge rise to 5%?

On 31 October 2024, announced in the Autumn Budget. Transactions with an effective date on or after that day pay 5% instead of the previous 3%.

Can I get a refund if I overpaid?

Yes, in two circumstances: (1) if the additional-property surcharge was paid because the previous main residence had not yet sold, and the previous home sells within 36 months; (2) if SDLT was calculated incorrectly, an amended return can be filed within 12 months of the original filing.

What if I miss the 14-day filing deadline?

A £100 fixed penalty applies immediately, rising to £200 after 3 months. Interest accrues daily on unpaid SDLT. Most solicitors file within a few days of completion to avoid this entirely.

Is stamp duty different in Scotland?

Yes — Scotland uses LBTT, administered by Revenue Scotland. The nil-rate band is £145,000 (lower than England's £125,000 but with a 2% band immediately above, so the totals are broadly similar at moderate prices). The Additional Dwelling Supplement is 8% (vs 5% in England).

Do I pay stamp duty on shared ownership?

Two options exist. Either pay SDLT on the initial share and again each time you "staircase" up; or pay SDLT on the full market value at the outset and avoid further SDLT on staircasing. The right choice depends on whether you expect to staircase to 100%.

What if I buy with someone who isn't a first-time buyer?

Both buyers must be first-time buyers for the relief to apply. If only one of you qualifies, you lose the relief entirely on a joint purchase.

Can I include stamp duty in my mortgage?

SDLT must be paid separately at completion and cannot be added to the mortgage advance. Some lenders allow a slightly larger loan to cover transaction costs, subject to affordability.

Do non-UK residents pay more?

Yes. A 2% surcharge applies to non-UK resident purchasers of residential property in England and Northern Ireland, on top of all other rates. The surcharge is administered by HMRC and tested against a 183-day UK presence rule.

Related resources

• Mortgage Calculator — monthly payments
• Mortgage Affordability Guide — how much you can borrow
• First-Time Buyer Deposit Guide — how much to save
• First-Time Buyer Stamp Duty Relief — detailed FTB guide

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Official sources:

• HMRC: Stamp Duty Land Tax
• HMRC: Stamp Duty Land Tax: relief for first-time buyers
• Revenue Scotland: LBTT
• Welsh Revenue Authority: LTT
• ONS: House Price Index

Last updated: 23 June 2026. Reflects SDLT, LBTT, and LTT rates in force from 1 April 2025, the 5% additional-property surcharge from 31 October 2024, the Scottish ADS rise to 8% from 5 December 2024, and the Welsh LTT higher-rate revisions from 11 December 2024.

Disclaimer: SDLT, LBTT, and LTT figures are based on the rates published by HMRC, Revenue Scotland, and the Welsh Revenue Authority as at the last updated date. Rules can change at Budget. Always verify the current rates and your eligibility with a solicitor before exchanging contracts. UK Calculator provides information and calculation tools; it is not a tax adviser or solicitor.