🇬🇧 United KingdomTax year 2026/27 · 6 Apr 2026–5 Apr 2027England & Northern Ireland

Stamp Duty Calculator 2026 — England & Northern Ireland

Calculate Stamp Duty Land Tax for property in England and Northern Ireland: standard rates, first-time buyer relief up to £500,000, the 5% surcharge on additional homes and the 2% non-resident surcharge.

Stamp Duty to pay

£7,500 on completion

Each slice of the price is taxed at the rate for its band — like Income Tax.

Price£350,000

SDLT£7,500

Total cost£357,500

Breakdown

Item	Amount
Purchase price	£350,000.00
Up to £125,0000% on £125,000.00	£0.00
£125,001 to £250,0002% on £125,000.00	−£2,500.00
£250,001 to £925,0005% on £100,000.00	−£5,000.00
Stamp Duty Land Tax	−£7,500.00

Effective rate2.1%

SDLT as a share of the price.

Assumptions

Freehold or leasehold purchase in England or Northern Ireland completing in 2026/27. SDLT on lease rent (NPV) is not included.
Residential property bought by individuals. Companies buying homes over £500,000 may pay 17% on the whole price — not modelled.

How this was calculated

SDLT residential rates
Portion of price	Standard / Additional home
Up to £125,000	0% / 5%
£125,001 to £250,000	2% / 7%
£250,001 to £925,000	5% / 10%
£925,001 to £1.5 million	10% / 15%
Above £1.5 million	12% / 17%

First-time buyers pay 0% up to £300,000 and 5% on £300,001–£500,000. Above £500,000 the relief is lost entirely. Non-UK residents pay an extra 2% on every band. The additional-home surcharge does not apply to properties under £40,000.

SDLT = Σ (part of price inside each band × band rate)

Worked examples

SDLT examples
Purchase	SDLT
£300,000, moving home	£5,000
£300,000, first-time buyer	£0
£450,000, first-time buyer	£7,500
£300,000, additional property	£20,000
£600,000, moving home	£20,000

Property in Scotland pays Land and Buildings Transaction Tax and in Wales Land Transaction Tax instead of SDLT.

Official sources

Stamp Duty Land Tax: residential property rates (opens in a new tab) — GOV.UK
SDLT: buying an additional residential property (opens in a new tab) — HMRC
SDLT: non-residential and mixed rates (opens in a new tab) — GOV.UK
Land and Buildings Transaction Tax (opens in a new tab) — Revenue Scotland
Land Transaction Tax guide (opens in a new tab) — Welsh Revenue Authority

Rule review

Jurisdiction: United Kingdom
Tax year: 2026/27 (6 Apr 2026–5 Apr 2027)
Rule version: uk-2026-27.1
Last reviewed: 7 October 2026
Review: Rates checked against the GOV.UK/HMRC pages listed; formulas covered by automated boundary tests.

Results are estimates for general information, not personalised tax, legal or financial advice. See our methodology and disclaimer.

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Capital Gains Tax

Taxable gains, £3,000 exemption and 18%/24% rates.

Take Home Pay

Net pay after Income Tax, NI, pension and student loan.

Income Tax

Personal Allowance, tax bands and effective rate.

Frequently asked questions

When is Stamp Duty paid?

Your solicitor or conveyancer files the SDLT return and pays HMRC within 14 days of completion. Most add it to their completion statement.

Who counts as a first-time buyer?

Someone who has never owned a home, in the UK or abroad, and is buying their main residence. With joint buyers, everyone must be a first-time buyer for the relief to apply.

Do I pay the 5% surcharge if I am replacing my main home?

Not if you sell your previous main home on or before completion. If you buy first and sell within 3 years, you pay the higher rates and can claim the surcharge back.

What happens at £500,000 for first-time buyers?

First-time buyer relief stops completely, so a £500,000 home costs £10,000 but £500,001 costs £15,000.

Does Stamp Duty apply in Scotland or Wales?

No. Scotland uses LBTT and Wales uses LTT, which have their own bands and reliefs.