Stamp Duty Calculator

Calculate SDLT on property purchases in England and Northern Ireland. Updated for 2026/27.

First-time buyer 0% up to £300,000 (properties up to £500,000)
Additional property +5% surcharge (buy-to-let or second home)
Property price £350,000.00
Effective tax rate 1.43%
Stamp duty to pay £5,000.00
Band Rate Tax
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Stamp Duty Quick Reference

Property Price SDLT Effective Rate

How Stamp Duty Works in the UK

Stamp Duty Land Tax (SDLT) is a tax you pay when buying property or land in England and Northern Ireland. It is a progressive tax, meaning different portions of the purchase price are taxed at different rates, similar to income tax bands.

Standard SDLT Rates (2026/27)

£0 - £125,000 ........... 0%
£125,001 - £250,000 ...... 2%
£250,001 - £925,000 ...... 5%
£925,001 - £1,500,000 .... 10%
Over £1,500,000 ........... 12%

For example, on a £400,000 property you pay nothing on the first £125,000, 2% on the next £125,000 (£2,500), and 5% on the remaining £150,000 (£7,500), giving a total of £10,000.

The temporary nil-rate band of £250,000 expired on 31 March 2025. The thresholds above are the permanent rates that apply from 1 April 2025 onwards.

First-Time Buyer Relief

If you are a first-time buyer purchasing a property for £500,000 or less, you pay nothing on the first £300,000 and 5% on the portion from £300,001 to £500,000. If the property costs more than £500,000, the relief does not apply at all and you pay standard rates from the first pound.

Additional Property Surcharge

Buying a second home or buy-to-let property incurs a 5% surcharge on top of the standard rates. This surcharge was increased from 3% to 5% from April 2025 onwards. The surcharge applies to the entire purchase price, including the portion that would otherwise fall in the 0% band.

When Is SDLT Due?

You must file a return and pay any SDLT owed within 14 days of completion. Your solicitor or conveyancer will normally handle this on your behalf. Late payment may result in penalties and interest from HMRC.

Stamp Duty FAQs

What are the current UK stamp duty rates for 2026/27?
For 2026/27, the SDLT rates in England and Northern Ireland are: 0% on the first £125,000, 2% on £125,001 to £250,000, 5% on £250,001 to £925,000, 10% on £925,001 to £1,500,000, and 12% on anything above £1,500,000. First-time buyers pay 0% up to £300,000 and 5% from £300,001 to £500,000. Relief is lost above £500,000.
What is the additional property surcharge?
If you are buying an additional property (such as a buy-to-let or second home), you pay a 5% surcharge on top of the standard SDLT rates. This applies to the entire purchase price. The surcharge increased from 3% to 5% in April 2025.
How does first-time buyer relief work?
First-time buyers pay no stamp duty on the first £300,000 of a property purchase, and 5% on the portion between £300,001 and £500,000. If the property costs more than £500,000, first-time buyer relief does not apply at all and standard rates are used from the first pound.
When do I have to pay stamp duty?
You must file your SDLT return and pay any stamp duty owed within 14 days of the completion date (the date the property becomes legally yours). Late filing can result in penalties and interest charges from HMRC.
Does stamp duty apply in Scotland and Wales?
No. Scotland has its own Land and Buildings Transaction Tax (LBTT) and Wales has the Land Transaction Tax (LTT). This calculator covers Stamp Duty Land Tax (SDLT), which applies only to property purchases in England and Northern Ireland.