Stamp duty calculator
Stamp Duty Land Tax for England and Northern Ireland, with every band shown and the first-time buyer cliff edge flagged before it catches you.
Rates for 2026/27, verified 7 August 2026 against Stamp Duty Land Tax: rates for residential property
- Effective rate
- 2.14%
- Total cost
- £357,500
| Band | Portion of price | Rate | Tax |
|---|---|---|---|
| £0 to £125,000 | £125,000 | 0% | £0 |
| £125,000 to £250,000 | £125,000 | 2% | £2,500 |
| £250,000 to £350,000 | £100,000 | 5% | £5,000 |
| Total SDLT | Payable to HMRC | £7,500 | |
| Where | Tax | Difference |
|---|---|---|
| England and Northern Ireland | £7,500 | — |
| Scotland | £8,350 | +£850 |
| Wales | £7,500 | Same |
How stamp duty works
Stamp Duty Land Tax applies in England and Northern Ireland. Scotland and Wales have their own taxes with different bands, so if you are buying there use the LBTT calculator or the LTT calculator instead.
SDLT is charged in slices, not all at one rate. On a £300,000 purchase you pay nothing on the first £125,000, 2% on the next £125,000, and 5% on the remaining £50,000 — a total of £5,000, not 5% of the whole price. Every band table on this page works the same way.
The 5% additional property surcharge
If you already own a residential property anywhere in the world and are not replacing your main home on the same day, 5 percentage points are added to every band, including the nil-rate one. In practice that means the standard bill plus 5% of the whole purchase price. It does not apply below £40,000.
If you buy before selling your old home you pay the surcharge, but you can reclaim it if you sell the previous main residence within three years.
First-time buyer relief and its cliff edge
First-time buyers pay nothing up to £300,000 and 5% between there and £500,000. Above £500,000 the relief does not taper — it disappears completely.
At exactly £500,000 a first-time buyer pays £10,000. At £500,001 they pay £15,000, because the standard rates apply to the whole price. If you are negotiating near this figure, the price matters far more than it looks. Full explanation.
Non-UK residents
Buyers who have not spent at least 183 days in the UK in the 12 months before the purchase pay a further 2 percentage points on top of everything else. It can be reclaimed if you later meet the residence test.
SDLT rates for 2026/27
| Portion of the price | Standard | Additional property | Non-resident |
|---|---|---|---|
| £0 to £125,000 | 0% | 5% | 2% |
| £125,000 to £250,000 | 2% | 7% | 4% |
| £250,000 to £925,000 | 5% | 10% | 7% |
| £925,000 to £1,500,000 | 10% | 15% | 12% |
| £1,500,000 and above | 12% | 17% | 14% |
| Price | Moving home | First-time buyer | Second home |
|---|---|---|---|
| £250,000 | £2,500 | £0 | £15,000 |
| £350,000 | £7,500 | £2,500 | £25,000 |
| £500,000 | £15,000 | £10,000 | £40,000 |
| £750,000 | £27,500 | £27,500 (no relief) | £65,000 |
| £1,000,000 | £43,750 | £43,750 (no relief) | £93,750 |
What this calculator does not cover
- Mixed-use and non-residential property. Buildings that are part commercial use a separate, lower rate table.
- Multiple dwellings and bulk purchases. Buying six or more dwellings in one transaction lets you use the non-residential rates.
- Shared ownership. You can pay on the share bought or elect to pay on the full market value up front. Which is better depends on whether you plan to staircase.
- Leasehold with significant rent. An additional charge can apply to the net present value of the rent on a new lease.
- Company purchases. Companies buying residential property over £500,000 can face a 17% flat rate under the ATED regime.
SDLT must be reported and paid within 14 days of completion. Your solicitor normally handles this, but the legal responsibility is yours.
Frequently asked questions
Do I pay the 5% surcharge if I am replacing my main home?
Not if you sell your previous main residence on or before the day you complete on the new one. If the sale is delayed you must pay the surcharge up front, then reclaim it once the old home sells — provided that happens within three years.
Am I still a first-time buyer if I inherited a property?
No. First-time buyer relief requires that you have never owned a dwelling anywhere in the world, and an inherited share counts as ownership. The same applies if you were named on a property in a divorce settlement or bought one abroad.
If I buy with a partner, do we both need to be first-time buyers?
Yes. Every buyer named on the purchase must be a first-time buyer. If one of you has owned before, the relief is lost for the whole transaction — and the additional property surcharge may apply too if they still own it.
Why does a £1 price increase cost £5,000?
Because first-time buyer relief is withdrawn entirely above £500,000 rather than tapering. At £500,000 you pay £10,000. At £500,001 the standard rates apply to the whole price, giving £15,000. It is worth structuring an offer to stay at or below the limit.
When do I have to pay?
Within 14 days of completion. Your conveyancer usually files the return and pays from the completion funds, so you need the money available on the day rather than afterwards.
Can I add stamp duty to my mortgage?
Not directly — lenders advance against the property value, not the tax. You can sometimes borrow slightly more against the property and use the surplus, but only if the loan-to-value and affordability still work. In practice stamp duty needs to come from savings.
Related calculators
- LBTT calculator for Scotland Scotland charges LBTT, not stamp duty. The bands are different, the second-home supplement is 8% of the whole price, and first-time buyer relief has no price cap.
- LTT calculator for Wales Wales charges LTT. It has the highest nil-rate band in the UK at £225,000, no first-time buyer relief, and a completely separate band table for additional properties.
- Mortgage affordability calculator There is no single correct answer to how much you can borrow. Here is the realistic range, and what each level costs per month.
- Capital Gains Tax on property calculator Selling a property that is not your main home? Work out the gain, the reliefs and the tax at the right split of 18% and 24%.
Tax year 2026/27 · How we calculate · All rates and sources · What changed