Work out exactly how much Stamp Duty Land Tax you'll pay on your property — whether you're a first-time buyer, moving home, or buying a second property.
Updated for 2026 · rates in force since 1 April 2025
Stamp Duty Land Tax (SDLT), usually shortened to "stamp duty", is a tax you pay to HMRC when you buy a home, land or other property over a certain price in England and Northern Ireland.
Despite the name, no physical stamp is involved any more — it's a self-assessed transfer tax declared through a land transaction return. The amount you owe depends on three things: the purchase price, what kind of buyer you are, and whether you already own another property.
SDLT is charged in bands, in a similar way to income tax. You only pay each rate on the slice of the price that falls inside that band — not on the whole amount. That's why two buyers paying very different prices can end up with surprisingly different effective rates.
Scotland and Wales run their own equivalent taxes — Land and Buildings Transaction Tax (LBTT) in Scotland and Land Transaction Tax (LTT) in Wales — so the figures here apply specifically to England and Northern Ireland.
The rates on this page reflect the thresholds that took effect on 1 April 2025, when the temporary higher nil-rate band introduced in 2022 came to an end and the starting threshold returned to £125,000.
Stamp duty is "sliced", not flat. Each rate applies only to the part of the price that falls inside its band — so the rate you actually pay overall (your effective rate) is almost always lower than the top band you reach.
Take a home mover buying at £420,000. Instead of one rate on the whole price, the calculation walks up through the bands:
That £11,000 works out at an effective rate of about 2.6% — well below the 5% top band the buyer reached.
The same logic applies to every buyer type. First-time buyers simply start with a larger 0% band (up to £300,000), while buyers of additional property add 5% to the rate in every band.
Our calculator does all of this for you instantly and shows the full band-by-band breakdown, so you can see precisely where each pound of duty comes from. It's the same slicing method HMRC uses, applied to the rates in force from 1 April 2025.
The tables below show the SDLT rates in force from 1 April 2025. Remember each rate applies only to the portion of the price within that band.
| Portion of property price | SDLT rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| Above £1,500,000 | 12% |
| Portion of price | Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 – £500,000 | 5% |
| Over £500,000 | No relief* |
*Above £500,000 first-time buyer relief is lost and standard rates apply to the whole price.
| Portion of price | Rate |
|---|---|
| Up to £125,000 | 5% |
| £125,001 – £250,000 | 7% |
| £250,001 – £925,000 | 10% |
| £925,001 – £1,500,000 | 15% |
| Above £1,500,000 | 17% |
Applies to second homes and buy-to-let where the price is £40,000 or more.
Buyers who are not UK resident pay an extra 2% surcharge on top of whichever rates apply above.
Type the full purchase price of the home or land you're buying.
First-time buyer, moving home, or buying an additional property such as a second home or buy-to-let.
Switch on the non-UK resident toggle if you've spent fewer than 183 days in the UK in the past year.
See your total stamp duty, the effective rate, and a full band-by-band breakdown — updated as you type.
A few common scenarios at 2026 rates. Use the calculator above for your exact figure.
If you and everyone you're buying with have never owned a home anywhere in the world, you pay nothing up to £300,000 and 5% on the portion to £500,000. Above £500,000 the relief disappears entirely.
Buying a property that means you'll own more than one adds 5% on top of every band. If you're replacing your main residence you usually avoid it, and you may be able to reclaim it if you sell your old home within 36 months.
A further 2% is added for buyers who haven't been present in the UK for at least 183 days in the 12 months before purchase. It stacks on top of all other rates, including the first-time buyer and additional-property rates.
You have 14 days from completion to file your SDLT return and pay HMRC. Your solicitor or conveyancer normally handles this for you and adds the duty to their completion statement.
Most purchases are straightforward, but several situations follow their own rules. If any of these apply to you, treat the calculator as a starting estimate and confirm the detail with your conveyancer:
This calculator covers Stamp Duty Land Tax for England and Northern Ireland. If you're buying in Scotland you'll pay Land and Buildings Transaction Tax (LBTT), and in Wales Land Transaction Tax (LTT) — both use different thresholds and rates.
There's no magic way to avoid stamp duty, but there are legitimate steps that can lower the bill or recover an overpayment. Each comes with conditions, so take professional advice before relying on it.
For a single main home in England or Northern Ireland in 2026, the rates (in force since 1 April 2025 and unchanged for 2026) are: 0% up to £125,000, 2% from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1.5 million and 12% on anything above £1.5 million. Crucially, each rate applies only to the slice of the price inside that band, not the whole price.
Often not. First-time buyers pay nothing on the first £300,000 and 5% on any portion between £300,001 and £500,000. If the property costs more than £500,000, first-time buyer relief no longer applies and the standard rates are used instead.
Buying an additional residential property — a second home or a buy-to-let — adds a 5% surcharge on top of the standard rate in every band, as long as the price is £40,000 or more. On a £300,000 second home, for example, that's £15,000 of surcharge on top of the £5,000 of standard duty.
Yes. If the new property replaces your main residence and you sold your previous main home on or before completion, the surcharge doesn't apply. If you haven't sold yet you'll pay it up front, but you can usually reclaim it if you sell within 36 months.
For a home mover, stamp duty on £300,000 is £5,000 (0% on the first £125,000, 2% on the next £125,000, and 5% on the final £50,000). A first-time buyer pays nothing. On a second home or buy-to-let the total is £20,000 once the 5% surcharge is added.
A home mover pays £15,000 on a £500,000 purchase. A first-time buyer pays £10,000 (0% to £300,000, then 5% on the next £200,000). On an additional property the total is £40,000 with the 5% surcharge included.
You must submit a Stamp Duty Land Tax return and pay the tax within 14 days of completing your purchase. In practice your solicitor or conveyancer files the return and settles it with HMRC on your behalf as part of completion.
You can't add the tax directly to a mortgage, but some buyers borrow a little more against the property to cover it, provided their loan-to-value and affordability allow. Most people simply pay stamp duty from their savings on completion, alongside the deposit and legal fees.
Yes. Scotland charges Land and Buildings Transaction Tax (LBTT) and Wales charges Land Transaction Tax (LTT). Both have their own bands and thresholds, so the figures from this calculator — which covers England and Northern Ireland — won't match a purchase in those nations.
It applies the official SDLT bands for England and Northern Ireland effective from 1 April 2025 and handles first-time buyer relief, the additional-property surcharge and the non-resident surcharge. It's designed for standard residential purchases and gives a reliable estimate, but complex cases — mixed-use property, companies, multiple dwellings or shared ownership — can differ. Always confirm the final figure with your solicitor or conveyancer.
This calculator is built around the official Stamp Duty Land Tax rates and thresholds published by HM Revenue & Customs on GOV.UK. The figures reflect the rules that took effect on 1 April 2025 and remain in force in 2026, including the return of the £125,000 nil-rate band, first-time buyer relief up to £500,000, the 5% higher rate for additional dwellings and the 2% non-UK resident surcharge.
Tax rules change — usually at a Budget or fiscal event — so we review the rates whenever the government announces an update and revise the tables and calculations accordingly. We are an independent tool and are not affiliated with, or endorsed by, HMRC.
For the official rules and HMRC's own calculator, see GOV.UK: Stamp Duty Land Tax. For anything specific to your purchase, speak to a qualified solicitor, conveyancer or tax adviser.
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