Stamp Duty Calculator 2026
Last verified · Methodology
Calculate your stamp duty liability for England and Northern Ireland (SDLT), Scotland (LBTT), or Wales (LTT). Enter your property price, select your buyer type, and see a full band-by-band breakdown instantly. Rates reflect 2026/27 thresholds.
Property Details
| Band | Rate | Tax |
|---|---|---|
| £0 to £250,000 | 0% | £0 |
| £250,000 to £925,000 | 5% | £5,000 |
| Total SDLT | £5,000 | |
Based on 2026/27 rates for England, Scotland and Wales. Northern Ireland uses England SDLT rates. Always verify with HMRC or a qualified conveyancer before completion. Does not constitute financial or legal advice.
How Stamp Duty Works
Stamp Duty Land Tax (SDLT) in England and Northern Ireland operates on a tiered, slice basis. Unlike a flat-rate tax, you only pay each rate on the portion of the price that falls within that band. This means buying a property for £300,000 does not mean you pay 5% on the entire £300,000; instead, 0% applies to the first £250,000 and 5% applies only to the remaining £50,000.
First-time buyers benefit from enhanced relief: 0% on the first £425,000 and 5% on anything between £425,001 and £625,000. If the property costs more than £625,000, the standard rates apply in full with no relief.
Buyers of additional residential properties (buy-to-let, second homes, holiday cottages) pay a 5 percentage point surcharge on every band. For example, the first £250,000 that would ordinarily be 0% becomes 5%.
Scotland uses Land and Buildings Transaction Tax (LBTT) with different thresholds starting at £145,000. Wales uses Land Transaction Tax (LTT) starting at £225,000. Both have their own rules for additional dwellings and first-time buyers. Use the region toggle above to see the correct figures for your purchase.
England SDLT Rate Bands 2026/27
| Purchase Price | Standard Rate | First-Time Buyer | Additional Property |
|---|---|---|---|
| Up to £250,000 | 0% | 0% (up to £425k) | 5% |
| £250,001 to £925,000 | 5% | 5% (£425k to £625k) | 10% |
| £925,001 to £1,500,000 | 10% | Standard | 15% |
| Above £1,500,000 | 12% | Standard | 17% |
First-time buyer relief only applies where the purchase price does not exceed £625,000.
| Property Price | Standard SDLT | First-Time Buyer | Additional Property |
|---|---|---|---|
| £200,000 | £0 | £0 | £10,000 |
| £300,000 | £2,500 | £0 (under £425k) | £17,500 |
| £500,000 | £12,500 | £3,750 (5% above £425k) | £37,500 |
| £750,000 | £25,000 | Standard rates apply | £62,500 |
| £1,000,000 | £41,250 | Standard rates apply | £91,250 |
SDLT is a tax you pay when buying a property in England or Northern Ireland. It is charged on a tiered, slice basis: 0% on the first £250,000, 5% on £250,001 to £925,000, 10% on £925,001 to £1.5 million, and 12% above that. Scotland uses LBTT and Wales uses LTT with their own rate structures.
First-time buyers in England and Northern Ireland pay 0% on the first £425,000 and 5% on £425,001 to £625,000. If the property costs more than £625,000, standard rates apply with no relief. In Scotland and Wales separate first-time buyer reliefs exist under LBTT and LTT.
If you already own a property and are buying another (such as a buy-to-let or second home), you pay an extra 5 percentage points on each SDLT band in England. This means 5% on the first £250,000, 10% on £250,001 to £925,000, and so on. Scotland charges a separate Additional Dwelling Supplement (ADS) of 6% on the full purchase price.
You must file an SDLT return and pay the tax within 14 days of completing your property purchase. Your solicitor or conveyancer will usually handle this on your behalf. Failure to file on time can result in penalties and interest charges from HMRC.
No. Standard residential SDLT is 0% on the first £250,000 of the purchase price (England and Northern Ireland). However, if you are buying an additional property, the 5% surcharge applies from pound one, meaning you pay 5% on the first £250,000.
Yes, in some circumstances. If you pay the additional property surcharge but sell your previous main home within 36 months, you can apply to HMRC for a refund of the surcharge. Refund requests must be made within 12 months of the sale of the previous property or within 12 months of the filing deadline for the SDLT return.