Buying a home in England or Northern Ireland? Use this free UK Stamp Duty Land Tax (SDLT) calculator to find exactly how much you’ll owe, based on 2026 rates.
UK Stamp Duty Rates 2026 (England & Northern Ireland)
| Portion of Price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1.5 million | 10% |
| Above £1.5 million | 12% |
First-time buyers pay 0% up to £300,000 and 5% on the portion between £300,000 and £500,000. If the price exceeds £625,000, no relief applies and standard rates are used instead. Additional properties (second homes, buy-to-let) carry a 5% surcharge on top of every band.
How Stamp Duty Is Actually Charged
SDLT is a slice tax, not a slab tax. You do not pay one rate on the whole price. Each band applies only to the portion of the price falling inside it, in the same way as income tax bands.
Worked example: a £350,000 home, standard buyer
| Portion | Rate | Tax on that slice |
|---|---|---|
| First £125,000 | 0 percent | £0 |
| £125,001 to £250,000 | 2 percent | £2,500 |
| £250,001 to £350,000 | 5 percent | £5,000 |
| Total | £7,500 |
The same £350,000 home for a first-time buyer
- First £300,000 at 0 percent: £0
- £300,001 to £350,000 at 5 percent: £2,500
- Total: £2,500, a saving of £5,000
First-time buyer relief disappears completely above £625,000. That creates a genuine cliff edge: at £625,001 you pay full standard rates on the entire purchase, so buying just over that line can cost thousands more than buying just under it.
The Additional Property Surcharge
Second homes and buy-to-let purchases carry a surcharge on top of the standard rates, applied to every band including the zero-rate band. It is charged if you will own more than one residential property at the end of the transaction.
Two points that catch people out:
- Replacing your main home is exempt if you sell the old one. If the sale completes after the purchase you must pay the surcharge upfront and then reclaim it, provided the old home sells within the time limit set by HMRC.
- Inherited and overseas property counts. A share in a property abroad, or one inherited from a relative, can trigger the surcharge on what feels like your first UK purchase.
Scotland and Wales Are Different Taxes
| Nation | Tax |
|---|---|
| England and Northern Ireland | Stamp Duty Land Tax (SDLT) |
| Scotland | Land and Buildings Transaction Tax (LBTT) |
| Wales | Land Transaction Tax (LTT) |
These are separate taxes with their own thresholds, rates and reliefs, not regional variations of one tax. Notably, Wales offers no first-time buyer relief. This calculator covers SDLT only.
When and How You Pay
- An SDLT return must be filed and the tax paid within 14 days of completion.
- Your solicitor or conveyancer normally handles both as part of conveyancing, but the legal responsibility remains yours.
- Stamp duty cannot be added to most mortgages. It is due in cash alongside your deposit and fees, which is the part that most often surprises first-time buyers.
- A return is required even when no tax is due, unless the price falls below the notification threshold.
Common Stamp Duty Mistakes
- Assuming a slab calculation. Applying one rate to the whole price dramatically overstates the bill.
- Budgeting for the deposit only. On a £350,000 purchase the £7,500 of stamp duty is real cash that must be available at completion.
- Forgetting the surcharge refund window. If you paid the surcharge because your sale had not completed, you must actively claim the refund. It is not automatic.
- Missing the first-time buyer cliff at £625,000. Negotiating a price just under the line can be worth thousands.
Frequently Asked Questions
How is stamp duty calculated?
SDLT is charged in slices, like income tax. Each rate applies only to the portion of the price within that band, not to the whole price. On a 350,000 pound purchase a standard buyer pays nothing on the first 125,000, 2 percent on the next 125,000, and 5 percent on the remaining 100,000, giving a total of 7,500 pounds.
Do I pay stamp duty as a first-time buyer?
First-time buyers pay no stamp duty on the first 300,000 pounds and 5 percent on the portion between 300,000 and 500,000. Relief is withdrawn entirely above 625,000 pounds, at which point standard rates apply to the full purchase price, so buying just over that threshold can cost several thousand pounds more.
How much extra is stamp duty on a second home?
Additional properties carry a surcharge on top of the standard rate in every band, including the zero-rate band. It applies if you will own more than one residential property once the purchase completes. Inherited property and property owned overseas can both count towards this.
Can I get the second home surcharge refunded?
Yes, if you were replacing your main residence and the sale of your previous home completed after your purchase. You pay the surcharge upfront and then claim it back from HMRC within the time limit that applies to your transaction. The refund is not automatic, so you or your solicitor must actively claim it.
Is stamp duty the same in Scotland and Wales?
No. Scotland charges Land and Buildings Transaction Tax and Wales charges Land Transaction Tax. These are separate taxes with their own thresholds, rates and reliefs rather than regional versions of SDLT. Wales notably offers no first-time buyer relief.
When do I have to pay stamp duty?
An SDLT return must be filed and the tax paid within 14 days of completing your purchase. Your solicitor normally handles this as part of conveyancing, but the legal responsibility remains yours. A return is usually required even when no tax is due.
Can stamp duty be added to my mortgage?
Generally no. Stamp duty must be paid in cash at completion, alongside your deposit and legal fees. Some lenders allow a slightly larger loan to help cover costs, but this depends on the loan-to-value ratio and affordability. Budget for it as cash you need on the day.