Mustafa Bilgic
Mustafa Bilgic · Independent UK Calculator Operator · Reviewed

Last updated: 20 June 2026

Stamp Duty Calculator 2026 (SDLT Calculator)

Calculate Stamp Duty Land Tax (SDLT) on property purchases in England and Northern Ireland using the latest 2026 rates

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First-Time Buyer Relief 2025/26: Pay NO stamp duty on the first £300,000 (saving up to £5,000). Pay 5% on the portion from £300,001–£500,000. Relief is available on properties costing up to £500,000.
SDLT Rates 2025/26 — England & Northern Ireland
Property Price Standard Rate First-Time Buyer Second Home / BTL
Up to £125,0000%0%5%
£125,001 – £250,0002%0%7%
£250,001 – £300,0005%0%10%
£300,001 – £500,0005%5%10%
£500,001 – £925,0005%No relief (standard rates)10%
£925,001 – £1,500,00010%10%15%
Over £1,500,00012%12%17%

Source: GOV.UK Stamp Duty Land Tax Rates — effective April 2025

About This Stamp Duty Calculator

This stamp duty calculator covers England and Northern Ireland (SDLT), Scotland (LBTT), and Wales (LTT) using the rates effective from 1 April 2025. It applies first-time buyer relief and the 5% additional property surcharge automatically. All rates are sourced from GOV.UK.

How Stamp Duty Is Calculated

Stamp Duty Land Tax (SDLT) works like income tax: you pay each rate only on the portion of the price within that band, not on the whole price. The nil-rate band for home movers is £125,000 (from 1 April 2025, when the temporary £250,000 threshold ended). First-time buyers pay nothing on the first £300,000 on properties up to £500,000.

Worked Example: £350,000 Home Mover (England)

  1. £0 on the first £125,000 (0%)
  2. £2,500 on £125,001–£250,000 (2% × £125,000)
  3. £5,000 on £250,001–£350,000 (5% × £100,000)
  4. Total SDLT: £7,500 (2.1% effective rate)

A first-time buyer would pay £2,500 (5% on £300,001–£350,000 only). An additional-property buyer would pay £25,000 (5% surcharge adds £17,500).

Key Ways to Reduce Your Stamp Duty

Scotland and Wales: Different Systems

Scotland charges Land and Buildings Transaction Tax (LBTT) instead of SDLT: nil-rate band £145,000, with rates of 2% up to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. First-time buyers in Scotland get a higher nil-rate of £175,000. An Additional Dwelling Supplement of 6% applies to the full price of second properties. Wales charges Land Transaction Tax (LTT): nil-rate £225,000, then 6% to £400,000, 7.5% to £750,000, 10% to £1,500,000 and 12% above. Wales has no separate first-time buyer relief but has a lower higher-rates surcharge of 4%. Use the location dropdown above to calculate for any UK nation.

Frequently Asked Questions

SDLT in England and Northern Ireland is charged in bands: 0% up to £125,000, 2% on £125,001–£250,000, 5% on £250,001–£925,000, 10% on £925,001–£1,500,000 and 12% above £1,500,000. A £350,000 home costs a home mover £7,500. First-time buyers pay 0% up to £300,000, and additional-property buyers add a 5% surcharge to every band.

The nil-rate band in England and Northern Ireland is £125,000. First-time buyers have a higher threshold of £300,000. These thresholds have applied since 1 April 2025, when the temporary £250,000 and £425,000 thresholds ended. Scotland (LBTT) has a £145,000 threshold and Wales (LTT) £225,000.

First-time buyers in England and Northern Ireland pay no stamp duty on the first £300,000 of the property price, then 5% on the portion from £300,001 to £500,000. If the property costs more than £500,000, no first-time buyer relief is available and standard rates apply. To qualify, you (and any joint buyer) must never have owned property anywhere in the world.

A first-time buyer pays £0 (full relief up to £300,000). A home mover pays £5,000: £0 on the first £125,000, then £2,500 (2% on £125,001–£250,000) and £2,500 (5% on £250,001–£300,000). An additional-property buyer pays £20,000 because of the 5% surcharge on each band.

The 5% surcharge (increased from 3% on 31 October 2024) applies to second homes, buy-to-let and investment properties. It adds 5% to every SDLT band. The surcharge does not apply if the property costs under £40,000, and you can claim a refund if you sell your previous main home within 3 years.

Yes. Scotland uses LBTT: £0 up to £145,000, 2% on £145,001–£250,000, 5% on £250,001–£325,000, 10% on £325,001–£750,000 and 12% above £750,000 (first-time buyer threshold £175,000). Wales uses LTT: £0 up to £225,000, 6% on £225,001–£400,000, 7.5% on £400,001–£750,000, 10% on £750,001–£1,500,000 and 12% above (no separate first-time buyer relief).

You must pay within 14 days of completion. Your solicitor typically handles payment on your behalf. Late payment incurs penalties: £100 if 1 day late, £200 if 3 months late, plus daily charges after 6 months and interest. A SDLT return is required even if no tax is due (unless the price is below £40,000).

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Important Disclaimer

This calculator provides estimates for guidance only. Stamp duty rules have many exceptions and reliefs. Always verify with GOV.UK or your solicitor. Source: GOV.UK SDLT rates (effective April 2025).

Official Data Source: Calculations use rates from Stamp Duty Land Tax Rates. Always verify with official sources for important financial decisions.

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Official Sources

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This calculator is independently maintained by Mustafa Bilgic using official HMRC and GOV.UK data. About UK Calculator.

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