Calculate your SDLT instantly for England and Northern Ireland. First-time buyers, home movers and additional properties — with a full band-by-band breakdown.
Stamp Duty Land Tax (SDLT) is a tax paid to HMRC when you buy a property in England or Northern Ireland. In 2026, home movers pay 0% on the first £250,000, then 5% on the portion between £250,001 and £925,000. First-time buyers pay nothing on properties up to £425,000, then 5% on the portion up to £625,000. Anyone buying an additional property — a second home or buy-to-let — pays a 5% surcharge on top of all standard rates, applied to the full purchase price including the zero band. SDLT is due within 14 days of completion and is paid separately from your mortgage.
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Stamp Duty Land Tax (SDLT) is one of the biggest upfront costs when buying property in England and Northern Ireland — but the way it's calculated catches many buyers off guard. Here's a clear explanation of how the bands work, what changes for first-time buyers, and what to budget for beyond the SDLT itself.
SDLT works like income tax — in bands. You only pay the higher rate on the portion of the purchase price that falls within each band, not on the whole amount. This is a common misunderstanding that causes people to overestimate their SDLT bill.
Many buyers think crossing into a higher band means the entire purchase price is taxed at the higher rate. It doesn't — only the portion above the threshold is taxed at the higher rate, just like income tax bands.
The effective rate (total SDLT divided by purchase price) is always lower than the highest band rate. On a £500,000 purchase the headline rate is 5%, but the effective rate is 2.5% — because half the purchase price is in the 0% band.
First-time buyers in England and Northern Ireland get a significantly higher zero-rate threshold — £425,000 instead of £250,000. This can save up to £8,750 compared to standard rates.
Qualifying rules: you must never have previously owned a residential property anywhere in the world — not just the UK. This includes inherited properties. If buying jointly, both buyers must be first-time buyers for the relief to apply. If one buyer has previously owned, you lose the relief entirely and pay standard rates.
Above £625,000: first-time buyer relief does not apply at all. The full standard SDLT rates apply from £1, as if you were a home mover. This cliff edge means a £626,000 purchase costs significantly more in SDLT than a £624,000 purchase.
If you own any other residential property at the time of purchase — anywhere in the world — you pay a 5% surcharge on top of all standard SDLT rates. Crucially, the 3% applies to the entire purchase price including the zero band, making it significantly more expensive than standard rates.
Refund available: if you sell your main residence within 3 years of buying the additional property, you can reclaim the 5% surcharge from HMRC. This applies when people buy a new home before selling their old one — they pay the surcharge at completion and reclaim it once the original home is sold.
In 2026, the SDLT additional property surcharge is 5% on top of standard rates, applied across the full purchase price from the first pound. The surcharge was increased from 3% to 5% in October 2024 and remains at 5% in 2026. It applies to second homes, buy-to-let properties, and any residential purchase where you already own another property anywhere in the world. On a £300,000 additional property, the surcharge alone adds £15,000 to your SDLT bill — nearly trebling it compared to a standard purchase.
For additional residential properties in 2026, SDLT is charged at standard rates plus a 5% surcharge on every band: 5% on £0–£250,000, 10% on £250,001–£925,000, 15% on £925,001–£1.5m, and 17% above £1.5m. The surcharge applies to the full purchase price from pound one — not just the portion above a threshold. This makes the effective cost significantly higher than standard SDLT.
The standard SDLT rates for England and Northern Ireland in 2026 are: 0% on the first £250,000, 5% on £250,001–£925,000, 10% on £925,001–£1,500,000, and 12% above £1,500,000. These are progressive — you only pay the higher rate on the portion above each threshold, not on the whole price. First-time buyers pay 0% up to £425,000, then 5% on the portion between £425,001 and £625,000.
For a standard home mover: 0% on £250,000 = £0, plus 5% on £50,000 = £2,500. Total: £2,500. For a first-time buyer: 0% on everything up to £300,000 = £0. For an additional property: £2,500 standard SDLT plus 5% surcharge on the full £300,000 (£15,000) = £17,500 total. The surcharge dramatically increases the cost for buy-to-let investors and second home buyers.
First-time buyers in England and Northern Ireland pay no stamp duty on properties up to £425,000 in 2026. On properties between £425,001 and £625,000, they pay 5% on the portion above £425,000. Above £625,000, first-time buyer relief does not apply and standard rates are charged on the full price. To qualify, you must never have previously owned a residential property anywhere in the world.
Yes — if you paid the 5% additional property surcharge because you temporarily owned two homes while moving, and you sell your previous main residence within 3 years of the new purchase, you can reclaim the full surcharge from HMRC. This commonly applies to people who buy their next home before selling their current one. The refund must be claimed within 12 months of selling the old property.
No. SDLT applies in England and Northern Ireland only. Scotland uses Land and Buildings Transaction Tax (LBTT) with different rates and thresholds. Wales uses Land Transaction Tax (LTT). If you are buying in Scotland or Wales, you will need to use the relevant LBTT or LTT calculator — the rates and relief structures differ significantly from SDLT.