UK Property - 2026 SDLT Rates
UK Stamp Duty Calculator
Work out exactly how much Stamp Duty Land Tax you will pay on a property purchase in England or Northern Ireland in 2026 - standard buyers, first-time buyers, and additional properties. Free, no sign-up, current HMRC bands.
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How UK Stamp Duty Works in 2026
Stamp Duty Land Tax (SDLT) is a one-off tax on property purchases in England and Northern Ireland. It is charged in bands — like income tax, you pay each rate only on the slice of the price inside that band, not on the whole price.
2026 rates at a glance
Standard buyers (moving home): 0% to 125,000, 2% on 125,001-250,000, 5% on 250,001-925,000, 10% on 925,001-1.5M, 12% above. These tighter thresholds took effect 1 April 2025 — many old guides still show the temporary higher bands, so double-check any figure you see elsewhere.
First-time buyers pay nothing on the first 300,000 and 5% on 300,001-500,000. Crucially, if the property costs more than 500,000, the relief disappears entirely and standard rates apply to the whole price.
Additional properties (second homes, buy-to-let) carry a 5% surcharge on every band: 5%, 7%, 10%, 15%, 17%.
Worked example
A 400,000 home as your main residence: first 125,000 at 0% = 0; next 125,000 at 2% = 2,500; remaining 150,000 at 5% = 7,500. Total SDLT: 10,000. As a first-time buyer the same home costs 5,000 — and a 300,000 first home costs nothing at all.
Scotland and Wales differ
Scotland charges Land and Buildings Transaction Tax (LBTT) and Wales charges Land Transaction Tax (LTT) — different thresholds and rates. This calculator covers England and Northern Ireland only.
Buying with a mortgage? Run the monthly cost alongside the tax using our mortgage calculator.
UK Stamp Duty: Frequently Asked Questions
How much stamp duty on a 300,000 property?
As a standard buyer: 5,000 (0% on the first 125,000, 2% on the next 125,000, 5% on the final 50,000). As a first-time buyer: 0.
Do first-time buyers pay stamp duty in 2026?
No SDLT on the first 300,000, then 5% on 300,001-500,000. Above 500,000 the relief is lost and standard rates apply.
When do I pay stamp duty?
SDLT must be filed and paid to HMRC within 14 days of completion. Your conveyancer usually handles it.
Does stamp duty apply in Scotland and Wales?
No. Scotland uses LBTT and Wales uses LTT, each with its own rates and thresholds.
How much extra for a second home?
A 5% surcharge applies to every band, so rates become 5%, 7%, 10%, 15% and 17%. On a 400,000 buy-to-let that means 30,000 SDLT.