Stamp Duty Calculator (SDLT) — England & Northern Ireland 2026

The complete UK Stamp Duty guide for 2026

Stamp Duty Land Tax (SDLT) is the tax most buyers in England and Northern Ireland pay when completing on a residential property. It is charged in slices: each portion of the purchase price that falls inside a band is taxed at that band's rate, and the slices are added together. The result is an effective rate that's almost always lower than the headline band — which is why your calculator answer above doesn't simply equal "12% of the price".

From 1 April 2025 the nil-rate threshold returned to £125,000 for standard buyers and £300,000 for first-time buyers, after a temporary uplift between September 2022 and March 2025. At the same time the second-home and buy-to-let surcharge rose from 3% to 5% for completions on or after 31 October 2024. These two changes have a large effect on smaller purchases: a £250,000 home that paid £0 SDLT in 2024 now attracts £2,500.

Who pays Stamp Duty, and when

The buyer pays — never the seller. Your solicitor or licensed conveyancer files the SDLT return with HMRC and pays the tax within 14 days of completion. In practice, you transfer the SDLT funds to your solicitor before completion so they can settle the bill immediately afterwards. Missing the 14-day window triggers automatic late-filing penalties starting at £100, even if the tax owed is nil.

Standard residential rates (2026)

The rates below apply to anyone buying their only home in England or Northern Ireland:

• Up to £125,000 — 0%
• £125,001 to £250,000 — 2%
• £250,001 to £925,000 — 5%
• £925,001 to £1,500,000 — 10%
• Above £1,500,000 — 12%

On a £350,000 home, that works out to £0 on the first £125k, £2,500 on the next £125k (at 2%) and £5,000 on the final £100k (at 5%) — £7,500 total, an effective rate of 2.14%.

First-time buyer relief

If every buyer on the deeds has never owned a residential property anywhere in the world and intends to live in the home as their main residence, the first-time buyer bands apply:

• Up to £300,000 — 0%
• £300,001 to £500,000 — 5%
• Above £500,000 — relief is lost; standard rates apply to the whole price

The £500,000 cliff edge matters: a couple buying at £499,999 pay £9,999.95, but the same couple buying at £501,000 pay £12,550 (standard rates). It is one of the few places in UK tax law where a tiny extra pound can cost thousands — worth negotiating around the threshold where possible.

Second homes and buy-to-let (the 5% surcharge)

From 31 October 2024 a flat 5% surcharge is added to every band when you buy an additional residential property worth £40,000 or more. The surcharge applies if at the end of completion day you (or your spouse/partner) own more than one residential property anywhere in the world and you are not replacing your main residence. Limited companies buying any residential property always pay the surcharge.

Example: a £300,000 buy-to-let attracts £17,500 in SDLT — £2,500 standard plus a £15,000 surcharge — an effective rate of 5.83%. The surcharge dramatically reshapes the maths for small landlords; many now structure purchases through a Ltd company to access mortgage interest relief, accepting the higher rate as a fixed cost of entry.

The 2% non-resident surcharge

Non-UK residents pay an extra 2% on top of all other SDLT rates. You count as non-resident for SDLT if you spent fewer than 183 days in the UK in the 12 months ending on completion day. The surcharge applies to individuals, most trusts and offshore companies. Crucially, if you spend 183+ days in the UK in the year after completion you can apply for a refund.

Reliefs and exemptions worth knowing

• Multiple Dwellings Relief (MDR) was abolished from 1 June 2024 for most transactions.
• Mixed-use property (e.g. a flat above a shop) is charged at lower non-residential rates topping out at 5%.
• Transfers in divorce made under a court order are exempt.
• Inherited property does not trigger SDLT at the point of inheritance.
• Replacing your main residence within 36 months of selling the old one means you can reclaim a previously paid surcharge.
• Charity purchases are usually exempt where the property is used for charitable purposes.

Scotland (LBTT) and Wales (LTT) — different rules

This calculator covers England and Northern Ireland only. In Scotland, Land and Buildings Transaction Tax (LBTT) starts at £145,000 (£175,000 for first-time buyers) and adds an 8% Additional Dwelling Supplement. In Wales, Land Transaction Tax (LTT) starts at £225,000 with no first-time buyer relief but a 4% surcharge for additional properties. The bands and bandings differ — never apply SDLT rates to a Scottish or Welsh purchase.

How to legitimately reduce your SDLT bill

1. Negotiate around thresholds. A price of £250,000 attracts £0 stamp duty for a standard buyer; £255,000 attracts £100. Where flexibility exists, sitting just below a band saves thousands.
2. Apportion chattels separately. Free-standing furniture, white goods and curtains can be sold separately from the property at fair market value, reducing the chargeable consideration. HMRC scrutinises inflated chattels values — keep evidence.
3. Sell your old home first. Completing the sale on or before the day you buy your new main residence avoids the 5% surcharge entirely.
4. Use the 36-month refund window. If you had to pay the surcharge because you hadn't sold your old home in time, claim the refund within 12 months of selling the old property (or within 12 months of the new SDLT filing date, whichever is later).
5. Check whether mixed-use applies. Properties with a genuine commercial element (working farmland, a shop, a paddock let to a third party) can fall under non-residential bands — but HMRC has tightened the definition; take advice.

Common Stamp Duty mistakes to avoid

• Assuming the headline rate applies to the whole price — it doesn't, SDLT is banded.
• Forgetting to budget for SDLT in your deposit calculations — most lenders won't fund it.
• Buying a holiday let in your own name when a Ltd company structure may be more efficient.
• Missing the 14-day filing window when buying without a solicitor (auction completions especially).
• Believing first-time buyer relief is "tapered" above £500,000 — it isn't; it's lost entirely.
• Inflating chattels values to dodge SDLT — HMRC will investigate and impose penalties of up to 100% of the tax avoided.

Stamp Duty as part of your total buying cost

Stamp Duty is usually the second-largest cash cost of buying a home, after the deposit itself. Budget for it alongside legal fees (£1,000–£2,500), a survey (£400–£1,500), mortgage product fees (£0–£1,500), and removals (£500–£2,000). Our mortgage calculator and affordability calculator help you size the deposit and loan; this page tells you what the taxman takes on top.