Stamp Duty Calculator (UK, 2026)

Calculates SDLT (England & NI), LBTT (Scotland) or LTT (Wales). Includes first-time buyer relief, the 5% additional-property surcharge, and the 2% non-UK resident surcharge. Rates updated for the post-1-April-2025 thresholds.

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Total tax due
£5,000
Effective rate 1.67% on £300,000 (England & NI)

Band breakdown

BandRateTax on band
£0 – £125,000 0.00% £0
£125,000 – £250,000 2.00% £2,500
£250,000 – £925,000 5.00% £2,500
£925,000 – £1,500,000 10.00% £0
£1,500,000+ 12.00% £0

England & NI Stamp Duty Land Tax.

Quick examples for England & NI

SDLT for the same buyer profile (standard buyer) at common purchase prices:

PriceStamp duty
£150,000 Calculate at £150,000 →
£250,000 Calculate at £250,000 →
£300,000 Calculate at £300,000 →
£400,000 Calculate at £400,000 →
£500,000 Calculate at £500,000 →
£750,000 Calculate at £750,000 →
£1,000,000 Calculate at £1,000,000 →

2026 Stamp Duty rates explained

England & Northern Ireland (SDLT)

Standard buyer (your main residence, owning no other property):

SliceRate
£0 – £125,0000%
£125,001 – £250,0002%
£250,001 – £925,0005%
£925,001 – £1,500,00010%
£1,500,001+12%

First-time buyers buying a home up to £500,000 pay 0% on the first £300,000 and 5% on the slice between £300,001 and £500,000. Above £500,000, the relief is lost entirely (you pay standard rates).

Additional property buyers (you own another residential property at completion) pay an extra 5% on every slice. Non-UK residents buying in England or NI pay an extra 2% on top.

Scotland (LBTT)

Different brackets apply: 0% to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000, 12% above. Additional Dwelling Supplement is 8% (2026 rate). FTB relief raises the nil-rate band to £175,000.

Wales (LTT)

0% to £225,000, 6% to £400,000, 7.5% to £750,000, 10% to £1,500,000, 12% above. No first-time buyer relief in Wales — instead a higher nil-rate band applies to all main-residence buyers. The higher rate (additional dwellings) adds 5% to every slice.

Frequently asked questions

What is stamp duty?

Stamp Duty Land Tax (SDLT) is a tax paid by buyers of residential property in England and Northern Ireland. Scotland uses LBTT, Wales uses LTT — the rates and thresholds differ.

When do I pay stamp duty?

You must file an SDLT return and pay within 14 days of completion. Your conveyancer normally handles this for you on completion day.

Do first-time buyers pay stamp duty?

Not on the first £300,000 if the home costs £500,000 or less. Above £500,000 you lose the relief entirely. Both buyers must qualify (never owned before anywhere in the world).

Can I claim back the additional property surcharge?

Yes — if you sell your previous main residence within 36 months of completion. HMRC's refund form is online.

Related guides

Sources: HMRC SDLT residential rates, Revenue Scotland LBTT, Welsh Government LTT. This calculator is general information, not advice — speak to a qualified conveyancer or tax adviser before completing.