Stamp Duty Calculator 2026
Stamp Duty Land Tax (SDLT) on a home in England or Northern Ireland, for home movers, first-time buyers, second homes and buy-to-let, with the 2% surcharge for non-UK residents. Rates checked on GOV.UK on 21 September 2026.
- Your only home: 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5 million, 12% above
- First-time buyers: 0% to £300,000, 5% to £500,000; no relief if the price is over £500,000
- Second home or buy-to-let: +5% on every band
- Non-UK residents: +2% on every band, on top of any other rate
Standard rates · UK resident
| Portion of the price | Rate | Tax |
|---|---|---|
| Up to £125,000 | 0% | £0 |
| £125,001 – £250,000 | 2% | £2,500 |
| £250,001 – £300,000 | 5% | £2,500 |
| Total stamp duty | £5,000 | |
| Buyer | UK resident | Non-UK resident |
|---|---|---|
| Moving home | £5,000 | £11,000 |
| First-time buyer | £0 | £6,000 |
| Additional property | £20,000 | £26,000 |
An estimate for residential purchases by individuals in England and Northern Ireland at the rates in force in 2026. Not tax advice.
How stamp duty works
Stamp Duty Land Tax (SDLT) is the tax a buyer pays on a home or land in England or Northern Ireland over a certain price. It isn't one percentage of the whole price. It works in slices, like income tax: each rate applies only to the part of the price that falls inside its band, and the slices are added up.
GOV.UK's own example is a £295,000 house bought by someone who will own no other home:
- 0% on the first £125,000 = £0
- 2% on the next £125,000 = £2,500
- 5% on the final £45,000 = £2,250
- Total stamp duty: £4,750 – an effective rate of 1.61% of the price
Because the top slice is taxed at the highest rate, stamp duty climbs faster than the price. At £305,000 the same buyer pays £5,250, which is £500 more than at £295,000: every extra pound in the 5% band costs 5p.
The amount you pay SDLT on is usually just the purchase price. HMRC calls it the ‘consideration’, and it can sometimes include other payments too, such as goods, works or services, or taking over a debt or mortgage as part of the deal.
Stamp duty rates in 2026
These are the residential rates for England and Northern Ireland on GOV.UK, checked on 21 September 2026. They have applied since 1 April 2025. Each column adds the surcharges that apply to that kind of buyer.
| Portion of the price | Your only home | Additional property | Non-UK resident | Non-UK resident, additional |
|---|---|---|---|---|
| Up to £125,000 | 0% | 5% | 2% | 7% |
| £125,001 – £250,000 | 2% | 7% | 4% | 9% |
| £250,001 – £925,000 | 5% | 10% | 7% | 12% |
| £925,001 – £1.5 million | 10% | 15% | 12% | 17% |
| Above £1.5 million | 12% | 17% | 14% | 19% |
‘Non-UK resident’ adds the 2% surcharge to every band. The last column is a non-UK resident buying an additional property, who pays both surcharges (5% + 2%).
First-time buyer rates (price £500,000 or less)
| Portion of the price | UK resident | Non-UK resident |
|---|---|---|
| Up to £300,000 | 0% | 2% |
| £300,001 – £500,000 | 5% | 7% |
What changed in 2025
Until 31 March 2025 the zero-rate band ran to £250,000 and first-time buyers paid nothing up to £425,000, on homes costing up to £625,000. From 1 April 2025 those limits fell to £125,000, £300,000 and £500,000, so anything still quoting the old figures is out of date. The higher rates for additional properties went up earlier: the surcharge was 3% from 1 April 2016 to 30 October 2024 and has been 5% since 31 October 2024.
First-time buyer relief and the £500,000 cliff
You can claim first-time buyer relief if you, and everyone you're buying with, are first-time buyers, you intend to live in the property as your main residence, and the price is no more than £500,000. You then pay nothing on the first £300,000 and 5% on the part from £300,001 to £500,000.
‘First-time buyer’ is strict. HMRC's manual says you must never have owned a home, or a share of one, anywhere in the world, including a home you inherited or were given. If you buy jointly, every buyer has to meet that test.
Compared with someone moving home, the relief is worth up to £5,000. At £300,000 a first-time buyer pays £0 instead of £5,000; at £400,000 it's £5,000 instead of £10,000.
The £500,000 cliff
The relief doesn't taper away. Go over £500,000 and you lose all of it, paying the standard rates on the whole price:
| Price | First-time buyer pays | Why |
|---|---|---|
| £500,000 | £10,000 | Relief applies: 0% to £300,000, then 5% |
| £500,001 | £15,000 | No relief: standard rates on the whole price |
| £510,000 | £15,500 | No relief: standard rates on the whole price |
Pay £500,001 instead of £500,000 and the bill rises by £5,000. GOV.UK's own example confirms the figure at the limit: 0% on the first £300,000 and 5% on the remaining £200,000, a total of £10,000.
Non-UK resident first-time buyers still get the relief, with the 2% surcharge on top: 2% on the first £300,000 and 7% up to £500,000. At £400,000 that's £13,000.
Second homes and buy-to-let: the 5% higher rates
If buying a residential property means you'll own more than one, you'll usually pay an extra 5% on every band: 5% on the first £125,000, 7% up to £250,000, 10% up to £925,000, 15% up to £1.5 million and 17% above. That covers second homes, holiday homes and buy-to-let, and it also catches a new main home bought before your old one is sold.
GOV.UK's example is an additional property bought for £300,000:
- 5% on the first £125,000 = £6,250
- 7% on the next £125,000 = £8,750
- 10% on the final £50,000 = £5,000
- Total stamp duty: £20,000 – an effective rate of 6.67% of the price
That's £15,000 more than someone buying their only home at the same price.
When the higher rates apply
- The price is £40,000 or more, and the property won't be the only residential property worth £40,000 or more that you own, or part own, anywhere in the world. A flat abroad counts (see buying property overseas: the UK tax side).
- You haven't sold or given away your previous main home.
- Nobody else has a lease on the property with more than 21 years left to run.
- Married couples and civil partners are treated together: if either of you would pay the higher rates, the whole purchase does, unless you're permanently separated. The same goes for anyone you buy with.
- Property worth less than £40,000, mixed-use property (such as a shop with a flat above) and caravans, houseboats or mobile homes (unless they've become permanent fixtures) don't count towards what you own.
Replacing your main home, and the 3-year refund
You won't pay the higher rates if the home you're buying replaces your main residence and your previous main residence has already been sold. GOV.UK's condition is that it was sold within 36 months of completing the new purchase. But if you still own your old home at the end of the day you complete, you pay the higher rates, because on that day you own two.
You can then claim the extra back if you sell or give away your previous main home within 3 years of buying the new one. HMRC must receive the claim by the later of 12 months after the sale and 12 months after the filing date of the SDLT return for your new home. There's no refund if you or your spouse still own any part of the old home.
Example: you buy a £450,000 home before your current one sells. You pay £35,000 at the higher rates. A home mover would pay £12,500, so £22,500 comes back if you sell the old home in time.
Letting the property out? Try the rental income tax calculator or see tax on rental income by amount. Selling a second home later can bring capital gains tax: see CGT on a second property, the CGT calculator or CGT by size of gain.
Non-UK residents: the 2% surcharge
Since 1 April 2021, buyers who aren't UK resident pay 2% on top of every residential rate, including the zero band, the first-time buyer rates and the higher rates for additional properties.
Who counts as non-UK resident
For stamp duty it's a straightforward day count: you're non-UK resident if you weren't present in the UK for at least 183 days (about 6 months) in the 12 months before your purchase. Nationality, citizenship and your status under the Statutory Residence Test are irrelevant, so British expats can pay it too. Days anywhere in the UK count, not just in England and Northern Ireland, and you're present on a day if you're in the UK at the end of it.
If you're buying with other people and any one of you is non-UK resident, you're all treated as non-UK resident. The exception is a married couple or civil partners buying together, not separated and neither buying as a trustee: if one of you is UK resident, you're both treated as UK resident.
GOV.UK's example is a non-UK resident buying a £700,000 home with no other property:
- 2% on the first £125,000 = £2,500
- 4% on the next £125,000 = £5,000
- 7% on the final £450,000 = £31,500
- Total stamp duty: £39,000 – an effective rate of 5.57% of the price
That's £14,000 more than a UK resident would pay for the same home.
Getting the 2% back
If, after buying, you're present in the UK for at least 183 days in any continuous 365-day period that falls between 364 days before and 365 days after the effective date of the purchase (usually the completion date), you can claim the surcharge back. The claim amends your SDLT return and must be made within 2 years of the effective date. With more than one buyer, all of you must be individuals and each must meet the test, although your 365-day periods can be different.
Planning to let the property while you live abroad? See non-resident landlord tax and how expat mortgages work.
How the surcharges stack: a worked example
Say you live abroad, already own your home there, and buy a £500,000 flat in England as a second home. You're buying an additional property (your home abroad counts) and you're non-UK resident, so every band goes up by 7 points (5 + 2):
- 7% on the first £125,000 = £8,750
- 9% on the next £125,000 = £11,250
- 12% on the final £250,000 = £30,000
- Total stamp duty: £50,000 – an effective rate of 10% of the price
A UK resident buying their only home at the same price pays £15,000. The higher rates add £25,000 and the non-resident surcharge another £10,000. At £1,000,000 the gap is wider still: £113,750 against £43,750.
Only the non-resident part (£10,000 here) can come back through the 183-day test. The higher-rates part is refundable only under the main-home rule above: if the flat becomes your main residence and you sell or give away your previous main home within 3 years.
Stamp duty on common prices
SDLT in England and Northern Ireland at the rates in force in 2026. ‘Additional property’ means you'll own another home after buying; the last column adds the 2% non-resident surcharge to that.
| Price | Your only home | First-time buyer | Additional property | Non-UK resident, additional |
|---|---|---|---|---|
| £200,000 | £1,500 | £0 | £11,500 | £15,500 |
| £250,000 | £2,500 | £0 | £15,000 | £20,000 |
| £300,000 | £5,000 | £0 | £20,000 | £26,000 |
| £400,000 | £10,000 | £5,000 | £30,000 | £38,000 |
| £500,000 | £15,000 | £10,000 | £40,000 | £50,000 |
| £750,000 | £27,500 | £27,500* | £65,000 | £80,000 |
| £1,000,000 | £43,750 | £43,750* | £93,750 | £113,750 |
| £1,500,000 | £93,750 | £93,750* | £168,750 | £198,750 |
| £2,000,000 | £153,750 | £153,750* | £253,750 | £293,750 |
| £3,000,000 | £273,750 | £273,750* | £423,750 | £483,750 |
* First-time buyers pay the standard rates when the price is over £500,000.
When and how you pay
An SDLT return must be sent to HMRC, and the tax paid, within 14 days of completion. If you use a solicitor, agent or conveyancer, they'll usually file the return and pay the tax on the day of completion, then add it to their fees; if they don't, you can file and pay yourself. You may be charged penalties and interest if the return or payment is late.
Stamp duty is only one of the costs of buying. See the real cost of buying your first home, what mortgage you can afford on your salary and our mortgage affordability calculator.
Scotland and Wales have their own taxes
Stamp Duty Land Tax only applies in England and Northern Ireland, so this calculator isn't for property elsewhere in the UK:
- Scotland: Land and Buildings Transaction Tax (LBTT), run by Revenue Scotland, replaced SDLT from 1 April 2015 and has its own Additional Dwelling Supplement.
- Wales: Land Transaction Tax (LTT), collected by the Welsh Revenue Authority, replaced SDLT from 1 April 2018.
Their rates and thresholds are different, so check the official pages. The SDLT non-resident surcharge doesn't apply to purchases in Scotland or Wales.
What this calculator doesn't cover
- Non-residential and mixed-use property (such as a shop with a flat above), which have their own rates.
- Linked purchases (more than one purchase or transfer between the same buyer and seller), and buying 6 or more homes in one transaction, which pays the non-residential rates.
- Companies and other corporate bodies, including the 17% rate on residential property over £500,000 bought by certain corporate bodies, and the separate Annual Tax on Enveloped Dwellings. Trusts and partnerships have their own rules too.
- Shared ownership, and the 1% SDLT on the rent of a new residential lease when its net present value is over £125,000.
- Reliefs and exemptions other than first-time buyer relief.
The result is an estimate of residential SDLT for individuals buying in England or Northern Ireland, not tax, legal or financial advice. Your conveyancer submits the actual return, and HMRC has its own SDLT calculator.
Stamp duty FAQs
How much stamp duty will I pay on a £300,000 house?
If it will be your only home and you're a UK resident, £5,000: 0% on the first £125,000, 2% on the next £125,000 and 5% on the last £50,000. A first-time buyer pays £0. If you'll own another home, the higher rates make it £20,000. A non-UK resident pays £11,000 when moving home, £6,000 as a first-time buyer, or £26,000 for an additional property.
Do first-time buyers pay stamp duty?
Not on the first £300,000. First-time buyers pay 0% up to £300,000 and 5% on the part from £300,001 to £500,000, so a £400,000 first home costs £5,000 and a £500,000 one £10,000. Above £500,000 the relief is lost completely and the standard rates apply to the whole price. Everyone buying must be a first-time buyer and you must intend to live there as your main home.
How much stamp duty do you pay on a second home or buy-to-let?
An extra 5% on every band: 5% up to £125,000, 7% up to £250,000, 10% up to £925,000, 15% up to £1.5 million and 17% above. On a £300,000 second home that's £20,000, compared with £5,000 for someone buying their only home. The higher rates don't apply to a property under £40,000.
Do I pay the higher rates if I buy before selling my current home?
Yes. If you still own your old home at the end of the day you complete, you pay the higher rates. If the new home replaces your main residence and you sell or give away the old one within 3 years, you can claim the extra back. HMRC must receive the claim within 12 months of the sale or 12 months of the filing date of your SDLT return, whichever is later.
Do British expats pay the non-resident stamp duty surcharge?
They can. For SDLT the test is a day count: if you weren't present in the UK for at least 183 days in the 12 months before you buy, you're non-UK resident for that purchase and pay 2% extra on every band. Nationality, citizenship and your Statutory Residence Test status make no difference.
Can I get the 2% non-resident surcharge refunded?
Yes, if you're present in the UK for at least 183 days in any continuous 365-day period that falls between 364 days before and 365 days after the purchase's effective date (usually completion). You must apply within 2 years of the effective date; the claim amends your SDLT return. If there's more than one buyer, all of you must be individuals and each must meet the test.
Does owning a property abroad affect UK stamp duty?
Yes, in two ways. The higher rates apply if you'll own more than one residential property worth £40,000 or more anywhere in the world, so owning a flat abroad makes a UK purchase an additional property, unless the UK home replaces your main residence. And you can't claim first-time buyer relief if you've ever owned a home anywhere in the world, including one you inherited or were given.
When do I have to pay stamp duty?
An SDLT return must be sent to HMRC and the tax paid within 14 days of completion. If you use a solicitor, agent or conveyancer, they'll usually file the return and pay on the day of completion, then add the tax to their fees. You may be charged penalties and interest if you're late.
Is there stamp duty in Scotland and Wales?
Not SDLT. Scotland has Land and Buildings Transaction Tax (LBTT), run by Revenue Scotland, and Wales has Land Transaction Tax (LTT), collected by the Welsh Revenue Authority. They have their own rates and reliefs, so check their official pages. The SDLT non-resident surcharge doesn't apply to purchases there.
Sources
Every rate and rule on this page was checked on GOV.UK and the official Scottish and Welsh tax sites on 21 September 2026. Every stamp duty figure comes from the same calculation that runs the calculator, which reproduces GOV.UK's own worked examples exactly.
- GOV.UK: Stamp Duty Land Tax (thresholds, the 14-day deadline, who files the return)
- GOV.UK: Residential property rates (bands, the £295,000 example, first-time buyers, replacing a main residence, non-UK residents)
- GOV.UK: Higher rates of Stamp Duty Land Tax (5% higher rates, the £40,000 rules, who they apply to, refunds)
- GOV.UK: Apply for a refund of the higher rates of SDLT (claim deadlines)
- GOV.UK: Rates of SDLT for non-UK residents (2% surcharge, residence test, refund window)
- GOV.UK: Apply for a repayment of the non-UK resident surcharge (2-year deadline)
- GOV.UK: SDLT reliefs (first-time buyers' relief conditions)
- HMRC Stamp Duty Land Tax Manual SDLTM29845: definition of a first-time buyer
- GOV.UK: SDLT rates from 31 October 2024 to 31 March 2025 (previous thresholds; higher rates 3% to 5%)
- GOV.UK: Non-residential and mixed-use rates
- GOV.UK: SDLT for corporate bodies (17% rate)
- GOV.UK: Annual Tax on Enveloped Dwellings
- Revenue Scotland: Land and Buildings Transaction Tax
- Welsh Revenue Authority: Land Transaction Tax
- HMRC: Stamp Duty Land Tax calculator
Related calculators and guides
- Mortgage affordability calculator
- What mortgage can I afford on my salary?
- How much rent can I afford?
- Rental income tax calculator
- Tax on rental income, by amount
- Capital gains tax calculator
- Capital gains tax by size of gain
- Capital gains tax on a second property
- Buying property overseas: the UK tax side
- Non-resident landlord tax
- Expat mortgages: borrowing on a UK home from abroad
- The real cost of buying your first home