Stamp Duty Calculator
Calculate SDLT for any UK residential property purchase in England or Northern Ireland. Updated for 2026 rates — first-time buyers, home movers, additional property, and non-UK residents.
How the calculation works
| Band | Rate | Taxable amount | Tax |
|---|
2026 SDLT rates (England & Northern Ireland)
| Property value | Standard rate | FTB rate | Additional property | Non-UK resident (extra) |
|---|---|---|---|---|
| £0 – £125,000 | 0% | 0% | 5% | +2% |
| £125,001 – £250,000 | 2% | 0% | 7% | +2% |
| £250,001 – £300,000 | 5% | 0% | 10% | +2% |
| £300,001 – £500,000 | 5% | 5% | 10% | +2% |
| £500,001 – £925,000 | 5% | 5%* | 10% | +2% |
| £925,001 – £1,500,000 | 10% | 10%* | 15% | +2% |
| Over £1,500,000 | 12% | 12%* | 17% | +2% |
* FTB relief only applies where the purchase price does not exceed £500,000. Above that threshold, standard rates apply on the full price.
The non-resident surcharge is applied on top of standard or additional-property rates. Source: gov.uk/stamp-duty-land-tax.
This calculator covers England and Northern Ireland only. Scotland uses LBTT; Wales uses LTT — see revenue.scot and gov.wales for those.
What is Stamp Duty Land Tax (SDLT)?
Stamp Duty Land Tax (SDLT) is a tax charged by HMRC on the purchase of land and property in England and Northern Ireland. It applies to both freehold and leasehold transactions and is payable on residential and non-residential purchases above certain thresholds. The tax is calculated on a tiered or "banded" basis — similar to income tax — so you pay each rate only on the portion of the price that falls within each band, not on the whole purchase price. SDLT replaced the old ad-valorem stamp duty in December 2003 and has since evolved through multiple reforms, most recently in October 2024 when the additional-property surcharge rose from 3% to 5%, and in April 2025 when the standard nil-rate threshold reverted from £250,000 back to £125,000.
How is stamp duty calculated? Worked examples
SDLT is calculated on a slice-by-slice basis. Each rate applies only to the part of the purchase price that falls within that band.
First-time buyer at £400,000
FTB relief applies — purchase price is at or below £500,000.
| Band | Rate | Tax |
|---|---|---|
| £0 – £300,000 | 0% | £0 |
| £300,001 – £400,000 | 5% | £5,000 |
| Total | £5,000 |
Standard purchase at £750,000
| Band | Rate | Tax |
|---|---|---|
| £0 – £125,000 | 0% | £0 |
| £125,001 – £250,000 | 2% | £2,500 |
| £250,001 – £750,000 | 5% | £25,000 |
| Total | £27,500 |
Buy-to-let (additional property) at £400,000
Standard bands apply, plus 5% surcharge on the full purchase price.
| Item | Tax |
|---|---|
| Standard bands (£0–£125k at 0%, £125k–£250k at 2%, £250k–£400k at 5%) | £10,000 |
| Additional property surcharge (5% × £400,000) | £20,000 |
| Total | £30,000 |
Non-UK resident at £600,000
Standard bands apply, plus 2% non-resident surcharge on the full price.
| Item | Tax |
|---|---|
| Standard bands (£0–£125k at 0%, £125k–£250k at 2%, £250k–£600k at 5%) | £20,000 |
| Non-resident surcharge (2% × £600,000) | £12,000 |
| Total | £32,000 |
When do you pay stamp duty?
SDLT is due within 14 days of completion — the date when legal ownership transfers and you receive the keys. Your solicitor or conveyancer submits the SDLT return to HMRC and makes the payment on your behalf, funded from the monies you transfer to them before completion. You do not need to contact HMRC directly. If the return is filed late, penalties and interest accrue from the 15th day, so it is important your conveyancer has the funds in good time. For off-plan new builds with a long delay between exchange and completion, the 14-day clock starts on the completion date, not exchange.
Stamp duty surcharges explained
Additional property surcharge (5%)
If you already own a residential property — anywhere in the world — and buy another one, a 5% surcharge applies to every band on the new purchase. This covers buy-to-let investments, holiday homes, and any situation where you end up owning more than one property at the end of the transaction. The surcharge was raised from 3% to 5% on 31 October 2024. It applies to the full purchase price, not just amounts above a threshold. If you are replacing your main residence, the surcharge can be avoided provided you sell your previous main home on or before the completion of the new purchase.
Non-UK resident surcharge (2%)
Buyers who are not UK residents for tax purposes pay an additional 2% on top of the applicable standard or additional-property rates. Residency for SDLT purposes is tested against a 183-day rule in the UK in the 12 months before completion. Both surcharges can stack: a non-UK resident buying a second property pays both the 5% additional-property surcharge and the 2% non-resident surcharge on every pound of the purchase price.
First-time buyer relief
First-time buyers purchasing a property for £500,000 or less benefit from a higher nil-rate band: no SDLT is charged on the first £300,000, and 5% applies on the slice between £300,001 and £500,000. For example, a first-time buyer purchasing at £400,000 pays 5% only on £100,000 (the slice from £300,001 to £400,000) — a total of £5,000, compared to £10,000 under standard rates. If the purchase price exceeds £500,000, the relief does not apply at all and standard rates are charged on the full price. All buyers named on the purchase must be first-time buyers; if one has previously owned property anywhere in the world, the relief is lost. The £500,000 cap was reinstated in April 2025, having temporarily been raised to £625,000.
Stamp duty in Wales (LTT) and Scotland (LBTT)
This calculator applies only to purchases in England and Northern Ireland. Scotland replaced SDLT with Land and Buildings Transaction Tax (LBTT) in April 2015, and Wales replaced it with Land Transaction Tax (LTT) in April 2018. Both have their own rate structures, thresholds, and reliefs — which differ materially from SDLT. For Scottish transactions, use Revenue Scotland's calculator at revenue.scot. For Welsh transactions, see the Welsh Revenue Authority at gov.wales.
Stamp duty refunds
The most common refund scenario is when you paid the additional-property surcharge but subsequently sell your previous main residence. If that sale completes within 36 months of your new purchase, you can apply to HMRC for a refund of the 5% surcharge. You must apply within 12 months of the sale date (or the filing date of the original return, whichever is later). Other refund situations include: purchasing a property that is later found to be mixed-use (where non-residential rates would have been lower); claiming Multiple Dwellings Relief on a portfolio; or errors in the original SDLT return. Refund applications are made via HMRC's online portal and typically take four to six weeks to process.
Frequently asked questions
See also: How much stamp duty do I pay in 2026? · Solicitors' fees when buying a house · How much deposit do I need?
How much stamp duty do I pay on a £500,000 house?
On a standard residential purchase at £500,000 you pay £15,000: 0% on the first £125,000 (£0), 2% on £125,001–£250,000 (£2,500), and 5% on £250,001–£500,000 (£12,500). Effective rate 3.0%. Use the calculator above for any purchase price.
Do first-time buyers pay stamp duty?
First-time buyers pay no stamp duty on the first £300,000 of the purchase price, provided the property costs £500,000 or less. The slice between £300,001 and £500,000 is charged at 5%. Above £500,000 no relief applies.
What's the stamp duty surcharge on a second home?
A 5% surcharge applies to all bands on any additional residential property purchase. This was increased from 3% to 5% in October 2024. The surcharge applies on the full purchase price.
When is stamp duty payable?
SDLT must be paid and the return filed within 14 days of completion. Your solicitor handles this on your behalf.
Can I claim stamp duty back?
Yes — if you paid the additional-property surcharge and sell your previous main residence within 36 months, you can claim a refund from HMRC. Apply within 12 months of the sale.
Does this calculator work for buy-to-let?
Yes. Select "Additional property" to apply the 5% surcharge, which is how buy-to-let and second-home purchases are taxed.
Is this calculator accurate for non-UK residents?
Yes. Tick "Non-UK resident" to add the 2% non-resident surcharge on top of the applicable rate.
How is SDLT different from LTT and LBTT?
SDLT applies in England and Northern Ireland. Scotland uses LBTT and Wales uses LTT — both with different rates. This calculator covers England and Northern Ireland only.
Do I pay stamp duty on a gifted property?
A genuine cash gift with no mortgage transfer attracts no SDLT. If you take on an existing mortgage, SDLT may be due on the outstanding mortgage value. Confirm with your solicitor.
Can a solicitor calculate stamp duty for me?
Yes. Your conveyancer calculates, files, and pays SDLT on your behalf at completion. This calculator helps you budget before instructing a solicitor.
Common questions
Integrate SDLT calculation into your application
The calculation powering this tool is available as a free REST API. No auth required — just call it.
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