Stamp Duty Calculator 2026: How Much Will You Pay?

Stamp Duty Land Tax (SDLT) is the tax you pay to HMRC when you buy a residential property in England or Northern Ireland over a certain price. In 2026, the tax-free threshold sits at £125,000 for most buyers, rising to £300,000 if you qualify for first-time buyer relief. Above these thresholds, you pay a percentage of the property price in bands, similar to how income tax works.

The amount you owe depends on four factors. Get any of these wrong and your estimate could be out by thousands of pounds, so it is worth working through each one carefully rather than relying on a single flat percentage.

• Purchase price: the higher the price, the more bands your payment cuts across, and the higher the top rate you pay on the final slice.
• First-time buyer status: qualifying buyers get a much higher nil-rate threshold, worth thousands of pounds on properties under £500,000.
• Additional property: a 5% surcharge applies if you already own another residential property anywhere in the world.
• Tax residency: non-UK residents pay a further 2% surcharge on top of all other rates and reliefs.

Working out your stamp duty is a step-by-step calculation rather than a single number. You apply the relevant rate to each slice of the price, add any surcharges that apply on top, then total the bands. The sections below walk through the current rates for England and Northern Ireland, the rules for first-time buyers and additional properties, the non-resident surcharge, and a quick reference table showing the total stamp duty due at common price points from £150,000 to £1 million. If you are also budgeting for legal costs, our conveyancing fees guide breaks down what solicitors typically charge alongside stamp duty and disbursements.

Stamp Duty Land Tax in England and Northern Ireland is charged in bands, meaning you only pay the higher rate on the portion of the price that falls within each band, not on the whole purchase price. The rates below are the standard rates that apply to a home mover buying a single residential property with no reliefs or surcharges.

The current bands took effect from 1 April 2025, when the temporary higher thresholds introduced in 2022 reverted to their previous levels. Before that date, the nil-rate band ran up to £250,000. From April 2025 it dropped back to £125,000, which means many buyers now pay more stamp duty than they would have done the previous tax year. First-time buyer relief was reduced at the same time, from a £425,000 nil-rate threshold down to £300,000.

Because rates can change at a Budget with little notice, always check the figure your solicitor calculates against the live HMRC rates rather than relying solely on last year's numbers. A property priced at exactly a band threshold, such as £250,000, is taxed at the lower rate for that final pound of the boundary.

First-time buyer relief reduces the stamp duty you pay by raising your nil-rate threshold from £125,000 to £300,000. It exists to help people getting onto the property ladder keep more of their deposit for moving costs rather than handing it to HMRC.

• Never owned residential property: you and everyone else named on the purchase must never have owned a home anywhere in the world, including abroad.
• Inherited shares count: even a small inherited share in a property can disqualify you from first-time buyer status.
• Must be your main home: the property must become the buyer's only or main residence, which rules out first-time buy-to-let purchases.
• Joint purchases: if you buy with a partner who has owned property before, neither of you can claim the relief.

The relief only applies if the property costs £500,000 or less. Up to that price, you pay 0% on the first £300,000 and 5% on the portion between £300,001 and £500,000. If the property costs more than £500,000, the relief disappears entirely and you pay standard rates on the full amount, not just the excess over £300,000. This all-or-nothing cliff edge catches out buyers who stretch slightly beyond £500,000 without realising the relief drops away completely.

Take a first-time buyer purchasing a £350,000 flat. The first £300,000 is taxed at 0%, so £0 is due on that slice. The remaining £50,000 is taxed at 5%, adding £2,500. Total stamp duty owed is £2,500, compared with £7,500 for a home mover buying the same property without relief. If you are still arranging your mortgage, our guide to first-time buyer mortgages covers deposit requirements and lending criteria alongside this relief.

If you already own a residential property anywhere in the world and you are buying another one, you pay a 5% surcharge on top of the standard stamp duty rates. This applies to second homes, holiday lets, and buy-to-let purchases, and it is charged on the entire price, including the portion that would normally fall in the 0% band. The surcharge rose from 3% to 5% following the October 2024 Budget, so a purchase that would have cost thousands less in surcharge a year earlier now attracts a noticeably higher bill.

Unlike the standard nil-rate band, the surcharge applies from £0, which is why additional property purchases are taxed more heavily even at lower price points. A £300,000 buy-to-let purchase, for example, attracts £20,000 in stamp duty: £5,000 in standard SDLT plus £15,000 in surcharge, calculated by adding 5% to every band rather than as a flat charge on the total price.

You can reclaim the surcharge in full if you sell your previous main residence within 3 years of completing on the new purchase. The refund claim must be submitted to HMRC within 12 months of the sale completing, or 12 months from the filing deadline of the new purchase's SDLT return, whichever is later. Buyers replacing their main home who have not yet sold their old property are usually caught by the surcharge temporarily, then reclaim it once the sale completes. If you are financing the purchase with a rental property in mind, see our buy-to-let mortgages guide for the deposit and affordability rules lenders apply.

Buyers who do not count as UK resident for stamp duty purposes pay an additional 2% surcharge on top of all other rates, including any first-time buyer relief or additional property surcharge that also applies. This surcharge was introduced to cool overseas investment demand and applies regardless of nationality: it is based on time spent in the UK, not passport or citizenship.

You count as UK resident if you spend at least 183 days in the UK during the 12 months before completion. Spend fewer days than that and the 2% non-resident surcharge applies to your purchase, calculated the same way as the additional property surcharge: added to every band, including the portion that would otherwise be tax-free.

Take a non-resident home mover buying a £400,000 property with no other reliefs or surcharges. Standard SDLT on that price is £10,000. Adding the 2% non-resident surcharge on the full price brings the total to £18,000, an extra £8,000. If you later become UK resident and spend 183 days or more here within 12 months of the purchase, you can reclaim the surcharge from HMRC.

Rate bands are useful for understanding how stamp duty works, but most buyers just want to know the total figure for their specific purchase. The tables below show the total stamp duty due at eight common price points, from £150,000 up to £1 million, split across the three buyer types covered in this guide: first-time buyers, home movers buying a single residential property, and buyers purchasing an additional property such as a second home or buy-to-let, including the 5% surcharge.

These figures assume a straightforward purchase in England or Northern Ireland with no non-UK resident surcharge and no other reliefs applied. Notice how the gap between buyer types widens sharply as the price rises. At £200,000, a first-time buyer pays nothing while an additional property buyer pays £11,500. At £750,000, first-time buyer relief has already dropped away entirely because the property exceeds the £500,000 relief ceiling, so the first-time buyer and home mover figures are identical.

Use this table as a starting point, then check the exact figure with your solicitor before exchange, since your specific circumstances, such as mixed-use property or multiple dwellings relief, can change the calculation. For a full breakdown of solicitor fees, disbursements and stamp duty together, try our conveyancing calculator.

England and Northern Ireland are not the only nations with a property transaction tax. Scotland and Wales each run their own systems with different names, thresholds, and rates, which matters if you are buying anywhere outside England or Northern Ireland, since the England-based figures above do not apply.

Scotland: Land and Buildings Transaction Tax

Scotland charges Land and Buildings Transaction Tax (LBTT) instead of SDLT. The standard nil-rate band runs up to £145,000, then 2% up to £250,000, 5% up to £325,000, 10% up to £750,000, and 12% above that. First-time buyers get a relief that raises the nil-rate threshold to £175,000, worth up to £600 compared with the standard rate. Additional properties, including second homes and buy-to-let purchases, attract an Additional Dwelling Supplement (ADS) of 8% on top of the standard rates, applied from £0 in the same way as the English surcharge.

Wales: Land Transaction Tax

Wales uses Land Transaction Tax (LTT), administered by the Welsh Revenue Authority. The nil-rate band is more generous than England's at £225,000, then 6% up to £400,000, 7.5% up to £750,000, 10% up to £1.5 million, and 12% above that. Wales does not offer any first-time buyer relief, so first-time buyers and home movers pay identical rates. Additional properties, known as higher rates transactions, attract a 5% surcharge on top of the standard bands.

At £300,000, the difference between nations is clear for a first-time buyer: £0 in England, £4,000 in Scotland, and £4,500 in Wales. Home movers at the same price pay £5,000 in England, £4,600 in Scotland, and £4,500 in Wales, since Wales applies the same rate regardless of buyer type.

Stamp duty is due within 14 days of completion in England and Northern Ireland. Your solicitor normally handles the entire process for you as part of the conveyancing process: they calculate the amount owed, submit the SDLT return to HMRC, and arrange payment from your funds at completion, so you do not need to deal with HMRC directly in most transactions.

Miss the 14-day deadline and HMRC charges a penalty starting at £100, rising to £200 if the return is still outstanding after 3 months, plus interest on any unpaid tax. Scotland and Wales both allow a longer window of 30 days from completion for LBTT and LTT returns respectively.

A question buyers frequently ask is whether stamp duty can be added to the mortgage rather than paid upfront. Generally, no: lenders assess affordability based on the property price alone, and stamp duty must be paid from your own funds, usually your deposit savings or a gift, alongside your other completion costs. Some buyers underestimate this and arrive at completion short of funds, so budget for it early alongside solicitor fees and disbursements.

Beyond first-time buyer relief, several other situations can reduce or remove your stamp duty bill entirely. These reliefs are often overlooked because they sit outside the standard rate tables, so it is worth checking whether any apply to your purchase before you complete.

Transfers between spouses and civil partners

Transferring property between spouses or civil partners, such as adding a partner to the title deeds, is exempt from stamp duty provided no money or mortgage debt changes hands as part of the transfer. Where a mortgage is involved, SDLT may apply to the share of the outstanding debt being transferred.

Inherited property

Property you inherit does not itself trigger stamp duty, since inheritance is not a purchase. However, owning an inherited property, even a small share, can count towards the additional property surcharge on your next purchase unless you dispose of your share within 3 years or it falls below a 50% interest threshold.

Uninhabitable property

A property that is genuinely uninhabitable, such as one lacking a working kitchen or bathroom, or affected by severe structural damage, may not count as residential for stamp duty purposes. This can mean lower non-residential rates apply instead, though HMRC applies a strict test and disputes over this point are common, so get advice before assuming a discount applies.

Shared ownership purchases

Buying through a shared ownership scheme gives you a choice: pay stamp duty on the share you are buying now, or make a one-off election to pay on the full market value upfront, which then covers any future staircasing without further stamp duty. Our shared ownership solicitor fees guide explains the legal costs alongside this stamp duty choice.