Stamp Duty Calculator 2026
Calculate SDLT (England & N. Ireland), LBTT (Scotland) or LTT (Wales). Covers first-time buyers, additional properties and non-UK residents.
🕐 Updated June 2026 · HMRC verified rates
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How stamp duty is calculated in England (2026)
Stamp Duty Land Tax (SDLT) is a progressive tax on the purchase of residential property in England and Northern Ireland. Like income tax, you only pay each rate on the portion of the price that falls within each band — not on the full purchase price.
SDLT Rates — England & N. Ireland 2026
| Band | Standard | First-Time Buyer | Additional Property |
|---|---|---|---|
| Up to £125,000 | 0% | 0% | 5% |
| £125,001 – £250,000 | 2% | 0%* | 7% |
| £250,001 – £300,000 | 5% | 0%* | 10% |
| £300,001 – £500,000 | 5% | 5% | 10% |
| £500,001 – £925,000 | 5% | 5% | 10% |
| Over £1,500,000 | 12% | 12% | 17% |
* First-time buyer relief applies only up to £300,000. If the property costs over £500,000, standard rates apply.
Frequently Asked Questions
Standard buyer: 0% on the first £125,000 (£0) + 2% on the next £125,000 (£2,500) + 5% on the remaining £50,000 (£2,500) = £5,000 total. As a first-time buyer: 0% on everything up to £300,000 = £0.
In England, first-time buyers pay 0% SDLT on properties up to £300,000. Between £300,001 and £500,000 only the portion above £300,000 is taxed at 5%. If the property costs more than £500,000, standard rates apply with no first-time buyer relief. In Scotland, first-time buyers get a 0% threshold of £175,000.
Buying a second home, buy-to-let property or any additional residential dwelling attracts a surcharge on top of standard rates. In England it's 5%, Scotland (ADS) is 8%, and Wales is 4%. The surcharge applies to the full purchase price from the first pound.
Stamp Duty Land Tax (SDLT) applies in England and Northern Ireland. Land and Buildings Transaction Tax (LBTT) replaced SDLT in Scotland in April 2015. Land Transaction Tax (LTT) replaced SDLT in Wales in April 2018. Each has its own rates and thresholds — select your region in the calculator to get the correct figures.
In England, SDLT must be paid within 14 days of completion. Your solicitor or conveyancer usually handles the submission and payment on your behalf. In Scotland and Wales, the time limits are also 30 days from the effective date of the transaction.
In England and Northern Ireland you must file your SDLT return and pay within 14 days of completion. In Scotland (LBTT) and Wales (LTT) the deadline is 30 days. In practice your solicitor or conveyancer usually handles the filing and payment on your behalf as part of the purchase.
Yes, and at a higher rate. Buying an additional residential property (a second home or buy-to-let) incurs a surcharge on top of standard rates — 5% in England and Northern Ireland, 8% in Scotland and 4% in Wales. The surcharge applies to the entire purchase price. Select the additional property option in the calculator to include it.
Yes. Non-UK residents buying residential property in England and Northern Ireland pay a 2% surcharge on top of standard and any additional-property rates. Tick the non-UK resident option in the calculator to factor this in.