Calculate your SDLT instantly for England and Northern Ireland. First-time buyers, home movers and additional properties — with a full band-by-band breakdown.
Use this free stamp duty calculator to find out exactly how much Stamp Duty Land Tax (SDLT) you'll pay on a property purchase in England or Northern Ireland in 2026. Following the April 2025 changes, the nil-rate threshold for standard purchases is now £125,000. First-time buyers pay no SDLT on the first £300,000 of properties priced up to £500,000 — that threshold reduced from £425,000 in April 2025. Anyone buying an additional property — a second home or buy-to-let — pays a 5% surcharge on top of all standard SDLT rates, applied to the full purchase price from pound one. SDLT must be paid within 14 days of completion. Instant results. No sign-up.
| Band | Rate | Tax on band |
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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 benefit from a higher nil-rate threshold. Following the April 2025 changes, first-time buyers pay no stamp duty (SDLT) on the first £300,000 of properties priced up to £500,000. Above £500,000, first-time buyer relief does not apply and standard rates are charged.
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 £500,000: 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 5% surcharge applies to the entire purchase price including the nil-rate 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–£125,000, 7% on £125,001–£125,000, 7% on £125,001–£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 £125,000, 2% on £125,001–£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 £300,000 (on properties up to £500,000), then 5% on the portion between £300,001 and £500,000. Above £500,000, standard rates apply.
For a standard home mover: 0% on £125,000 (£0), 2% on £125,001–£250,000 (£2,500), 5% on £50,000 (£2,500). Total: £5,000. 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 (SDLT) on properties up to £300,000 in 2026, provided the purchase price is £500,000 or less. On properties between £300,001 and £500,000, they pay 5% on the portion above £300,000. Above £500,000, 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.
SDLT applies only in England and Northern Ireland. If you are buying in Scotland or Wales, different taxes apply with different rates and thresholds.
| Band | Standard | FTB |
|---|---|---|
| Up to £145,000 | 0% | 0% |
| £145,001–£175,000 | 2% | 0% |
| £175,001–£250,000 | 2% | 2% |
| £250,001–£325,000 | 5% | 5% |
| £325,001–£750,000 | 10% | 10% |
| Above £750,000 | 12% | 12% |
ADS (additional dwelling supplement): 8%. Source: Revenue Scotland.
| Band | Rate |
|---|---|
| Up to £225,000 | 0% |
| £225,001–£400,000 | 6% |
| £400,001–£750,000 | 7.5% |
| £750,001–£1,500,000 | 10% |
| Above £1,500,000 | 12% |
No FTB relief in Wales. Higher residential rates surcharge: 5%. Source: Welsh Revenue Authority.
If you are not resident in the UK for at least 183 days in the 12 months before your purchase, a further 2% surcharge applies on top of all other SDLT rates. If the purchase is also an additional dwelling, both the 5% additional property surcharge and the 2% non-resident surcharge apply — potentially 7% on top of standard rates.
| Cost | Typical range (2026) | Notes |
|---|---|---|
| Solicitor / conveyancing fees | £800–£2,000 | Legal fees for the purchase transaction |
| Search fees | £250–£450 | Local authority, drainage, environmental searches |
| Survey | £400–£1,500 | HomeBuyer Report £400–£900; Full Structural £900–£1,500 |
| Land Registry fee | £40–£910 | Scales with property value |
| Mortgage arrangement fee | £0–£2,000 | Some lenders charge, others offer fee-free deals |
| Buildings insurance (first year) | £150–£400 | Required by mortgage lender from exchange |
| Removal costs | £300–£2,000 | Depends on volume and distance |
Total buying costs excluding stamp duty typically run £2,000–£7,000. Use our stamp duty guide for full worked examples across all buyer types.