UK Stamp Duty (SDLT) Calculator 2026
Calculate Stamp Duty Land Tax on a property in England or Northern Ireland, including first-time buyer relief and the additional-property surcharge.
In short
Stamp Duty Land Tax in England and Northern Ireland is 0% up to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5 million and 12% above, charged in slices. First-time buyers pay 0% up to £300,000 and 5% to £500,000; additional properties add a 5% surcharge to every band.
Who this is for: Home buyers in England and Northern Ireland budgeting Stamp Duty Land Tax, including first-time buyer relief and second-home surcharge.
How SDLT bands work (England & Northern Ireland)
Stamp Duty Land Tax is charged in slices, like income tax — you only pay each rate on the portion of the price within that band:
- 0% up to £125,000 · 2% to £250,000 · 5% to £925,000 · 10% to £1.5m · 12% above.
- First-time buyers pay 0% up to £300,000 and 5% from £300,000 to £500,000 — no relief at all if the price exceeds £500,000.
- Additional properties (second homes, buy-to-let) add a 5% surcharge to every band.
Non-UK residents pay a further 2% surcharge, not modelled here. Scotland charges LBTT and Wales LTT, with different bands.
Stamp duty on common house prices (England & Northern Ireland, from 1 April 2025)
How much is stamp duty on a £300,000, £400,000 or £500,000 house? The table applies the current SDLT bands — 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5m and 12% above — with first-time buyer relief (0% to £300,000, 5% to £500,000, none above £500,000) and the 5% additional-property surcharge for second homes and buy-to-let.
| Purchase price | Home mover | First-time buyer | Second home / buy-to-let |
|---|---|---|---|
| £150,000 | £500 | £0 | £8,000 |
| £200,000 | £1,500 | £0 | £11,500 |
| £250,000 | £2,500 | £0 | £15,000 |
| £300,000 | £5,000 | £0 | £20,000 |
| £350,000 | £7,500 | £2,500 | £25,000 |
| £400,000 | £10,000 | £5,000 | £30,000 |
| £450,000 | £12,500 | £7,500 | £35,000 |
| £500,000 | £15,000 | £10,000 | £40,000 |
| £600,000 | £20,000 | £20,000 (no relief) | £50,000 |
| £750,000 | £27,500 | £27,500 (no relief) | £65,000 |
| £1,000,000 | £43,750 | £43,750 (no relief) | £93,750 |
| £1,500,000 | £93,750 | £93,750 (no relief) | £168,750 |
Figures are for individuals buying a residential freehold in England or Northern Ireland. Scotland (LBTT) and Wales (LTT) have their own bands; non-UK residents pay a further 2%.
Assumptions
- Slice-based bands for England and Northern Ireland from April 2025.
- First-time buyer relief (0% to £300,000, 5% to £500,000) is applied only when the price is £500,000 or less.
- Additional property adds 5% to every band; the non-resident surcharge is not included.
Worked example
0% × 125,000 + 2% × 125,000 (£2,500) + 5% × 100,000 (£5,000) = £7,500. As a first-time buyer: 0% to £300,000 + 5% × 50,000 = £2,500.
Frequently asked questions
When is SDLT paid?
Within 14 days of completion — your solicitor normally files the return and pays it from completion funds.
I'm replacing my main home but haven't sold yet — do I pay the surcharge?
Yes initially, but you can reclaim it if you sell the previous main residence within 36 months.
Do both buyers need to be first-time buyers?
Yes — relief only applies if every purchaser qualifies.
Do first-time buyers pay stamp duty on a £400,000 home?
Yes — 0% on the first £300,000 and 5% on the next £100,000, so £5,000.
How much is stamp duty on a £500,000 second home?
Standard SDLT of £12,500 plus the 5% surcharge on the whole price (£25,000) = £37,500.
How much is stamp duty on a £300,000 house?
£5,000 for a home mover (2% on £125,000–£250,000 plus 5% on the next £50,000), nothing for a first-time buyer, and £20,000 for a second home or buy-to-let with the 5% surcharge.
How much is stamp duty on a £250,000 house?
£2,500 for a home mover, £0 for a first-time buyer, £15,000 as an additional property.
How much stamp duty on a £400,000 second home?
£27,500 — the standard £7,500 plus the 5% surcharge on the full £400,000. A home mover pays £7,500 and a first-time buyer £5,000.
What is the stamp duty threshold in 2026?
£125,000 for home movers and £300,000 for first-time buyers (relief available on homes up to £500,000) in England and Northern Ireland, unchanged since the thresholds reverted on 1 April 2025.
Do I pay stamp duty as a first-time buyer on a £550,000 house?
Yes, at the normal home-mover rates (£17,500) because first-time buyer relief is lost entirely above £500,000 — there is no taper.
Can I get the second-home surcharge refunded?
Yes, if you sell your previous main residence within three years of buying the new one; claim through HMRC within 12 months of the sale.
People also ask
How much is stamp duty on a £300,000 house?
£5,000 for a home mover (0% to £125,000, 2% to £250,000, 5% above); nothing for a first-time buyer, because the £300,000 nil-rate band covers it; £20,000 for a second home with the 5% surcharge.
What is the stamp duty threshold in 2026?
£125,000 for standard purchases and £300,000 for first-time buyers (relief available up to £500,000), under the rates that applied from 1 April 2025.
Do first-time buyers pay stamp duty?
Not up to £300,000; 5% on the portion between £300,000 and £500,000; above £500,000 no relief and normal rates apply to the whole price.
How much is stamp duty on a second home?
Standard rates plus 5 percentage points on every band — 5% from £0, 7% from £125,000, 10% from £250,000, 15% from £925,000 and 17% above £1.5 million.
When is stamp duty paid?
Within 14 days of completion, usually by your solicitor from funds you provide; it cannot be added to the mortgage.
Is stamp duty different in Scotland and Wales?
Yes — Scotland charges Land and Buildings Transaction Tax and Wales Land Transaction Tax with their own bands; this calculator covers England and Northern Ireland.
Do non-UK residents pay more stamp duty?
Yes, a 2% non-resident surcharge on top of the other rates for buyers who were outside the UK for 183+ days in the year before purchase.
Can I get stamp duty back on a second home?
Yes — if the new home replaces your main residence and you sell the old one within three years, you can reclaim the 5% surcharge from HMRC.
Related calculators
See all United Kingdom calculators → · All free online calculators
Found an error? Report it — tell us the inputs, the result you got, what you expected and the rule or source. Confirmed corrections are published within a week.