Oliver Williams · Property & Mortgage Specialist (MRICS) · Reviewed Apr 2026

Updated Feb 2026

Stamp Duty Rates UK 2026

Q: What are the stamp duty rates in England for 2026?

From April 2025, England reverted to pre-September 2022 thresholds: 0% up to £125,000; 2% on £125,001–£250,000; 5% on £250,001–£925,000; 10% on £925,001–£1.5m; 12% above £1.5m.

Q: How much stamp duty do first-time buyers pay in 2026?

First-time buyers pay 0% up to £300,000 and 5% on the portion between £300,001 and £500,000. No relief applies to purchases above £500,000.

Q: What is the second home stamp duty surcharge?

From October 2024, buyers of additional residential properties pay a 5% surcharge on top of the standard SDLT rates on every band.

Q: What are the LBTT rates in Scotland for 2026?

Scotland charges Land and Buildings Transaction Tax (LBTT): 0% up to £145,000; 2% on £145,001–£250,000; 5% on £250,001–£325,000; 10% on £325,001–£750,000; 12% above £750,000.

Q: When must stamp duty be paid?

SDLT must be submitted and paid to HMRC within 14 days of completion of the property transaction. Your solicitor or conveyancer normally handles this on your behalf.

Q: Does Wales have different stamp duty rules?

Yes. Wales operates Land Transaction Tax (LTT): 0% up to £225,000; 6% on £225,001–£400,000; 7.5% on £400,001–£750,000; 10% on £750,001–£1.5m; 12% above. Additional dwellings attract a 4% surcharge.

Q: Is stamp duty the same in Northern Ireland?

Yes, Northern Ireland follows the same SDLT rules and rates as England because it does not have devolved property transaction tax legislation.

Complete reference to Stamp Duty Land Tax (SDLT) rates in England, Land and Buildings Transaction Tax (LBTT) in Scotland, and Land Transaction Tax (LTT) in Wales — with interactive calculator.

Quick SDLT Calculator — England & Northern Ireland

Property Purchase Price (£)

Buyer Type

Property Type

Property Price—

SDLT on Band 1—

SDLT on Band 2—

SDLT on Band 3—

SDLT on Band 4—

SDLT on Band 5—

Surcharge—

Total SDLT Due—

Effective Rate—

England & Northern Ireland — SDLT Rates from April 2025

From April 2025, HMRC reverted to the thresholds in place before the temporary pandemic-era relief introduced in September 2022. The tables below are the definitive rates for 2025/26 and 2026/27.

Standard Residential SDLT

Property Value Band	SDLT Rate
Up to £125,000	0%
£125,001 – £250,000	2%
£250,001 – £925,000	5%
£925,001 – £1,500,000	10%
Above £1,500,000	12%

First-Time Buyer Relief

Property Value Band	SDLT Rate
Up to £300,000	0%
£300,001 – £500,000	5%
No relief for purchases above £500,000 — standard rates apply in full

Additional Dwelling Surcharge (Second Homes / Buy-to-Let)

From 31 October 2024, the surcharge was increased from 3% to 5%. This applies on top of every SDLT band for purchases of additional residential properties.

Band	Standard Rate	Additional Dwelling Rate
Up to £125,000	0%	+5% = 5%
£125,001 – £250,000	2%	+5% = 7%
£250,001 – £925,000	5%	+5% = 10%
£925,001 – £1,500,000	10%	+5% = 15%
Above £1,500,000	12%	+5% = 17%

Non-Residential and Mixed-Use SDLT

Band	SDLT Rate
Up to £150,000	0%
£150,001 – £250,000	2%
Above £250,000	5%

Corporate bodies purchasing residential property above £500,000 pay an extra 3% SDLT. A flat 15% rate applies to companies acquiring a single residential dwelling above £500,000 (subject to specific reliefs).

Scotland — LBTT Rates 2025/26

Scotland replaced SDLT with Land and Buildings Transaction Tax (LBTT) in April 2015. Rates are set by the Scottish Parliament and differ from England.

Residential LBTT

Band	LBTT Rate
Up to £145,000	0%
£145,001 – £250,000	2%
£250,001 – £325,000	5%
£325,001 – £750,000	10%
Above £750,000	12%

LBTT First-Time Buyer Relief & ADS

Item	Detail
First-time buyer nil rate extended to	£175,000
ADS (Additional Dwelling Supplement)	6%
ADS basis	On full purchase price
Non-residential LBTT nil band	Up to £150,000

Wales — LTT Rates 2025/26

Wales introduced Land Transaction Tax (LTT) in April 2018, replacing SDLT for Welsh property transactions. Rates are set by the Welsh Parliament (Senedd Cymru).

Residential LTT

Band	LTT Rate
Up to £225,000	0%
£225,001 – £400,000	6%
£400,001 – £750,000	7.5%
£750,001 – £1,500,000	10%
Above £1,500,000	12%

Higher Rates (Additional Properties)

Band	Rate
Up to £225,000	4%
£225,001 – £400,000	10%
£400,001 – £750,000	11.5%
£750,001 – £1,500,000	14%
Above £1,500,000	16%

Key SDLT Rules & Deadlines

14-Day Payment Deadline: SDLT returns must be submitted and tax paid within 14 days of the completion date. Penalties and interest apply for late payment.

Who pays: The buyer is legally responsible for SDLT. In practice, your solicitor or licensed conveyancer calculates, submits the return, and pays HMRC on your behalf from completion funds.

Surcharge applies even to partial ownership: If either buyer already owns any residential property worldwide, the 5% additional dwelling surcharge applies to the entire purchase price unless an exemption or replacement of main residence rules apply.

Multiple Dwellings Relief: When purchasing 6 or more residential properties in a single transaction, you can apply mixed SDLT treatment or non-residential rates, whichever is lower.

Linked Transactions: HMRC may link multiple transactions between the same parties, which can push the combined value into higher bands. Always seek advice on portfolio acquisitions.

Refund on ADS: In Scotland, you can claim an ADS refund if you sell your previous main residence within 18 months of the new purchase.

Historical SDLT Changes

Date	Change
23 Sep 2022	Temporary nil-rate band raised to £250,000; FTB nil-rate to £425,000 (up to £625,000 purchase)
31 Oct 2024	Additional dwelling surcharge increased from 3% to 5%
1 Apr 2025	Temporary thresholds expired; standard nil-rate reverted to £125,000; FTB threshold back to £300,000/£500,000
2020–2021	Stamp Duty Holiday: nil rate on first £500,000 (Jul 2020 – Jun 2021), tapering to £250,000 (Jul–Sep 2021)
Apr 2016	Additional dwelling surcharge of 3% introduced
Dec 2014	SDLT changed from slab to slice/marginal system

Frequently Asked Questions

What are the stamp duty rates in England for 2026?

From April 2025 (which continues into 2026), England reverted to its pre-September 2022 thresholds: 0% on the first £125,000; 2% on the portion from £125,001 to £250,000; 5% on £250,001 to £925,000; 10% on £925,001 to £1.5 million; and 12% on anything above £1.5 million. SDLT is calculated on a slice basis — each band only applies to the portion of the price that falls within it.

How much stamp duty do first-time buyers pay in 2026?

First-time buyers qualify for relief that reduces their SDLT liability. They pay 0% on the first £300,000 and 5% on the portion between £300,001 and £500,000. Crucially, if the purchase price exceeds £500,000, no first-time buyer relief applies and standard rates are charged on the full amount. Both buyers must be genuine first-time buyers to qualify.

What is the second home stamp duty surcharge?

From 31 October 2024, buyers of additional residential properties pay a 5% surcharge on top of the standard SDLT rates on every band. This applies to second homes, buy-to-let properties, and holiday lets. The surcharge applies to the entire purchase price from pound one. A refund can be claimed if the purchase was intended as a main residence replacement and the old home is sold within three years.

What are the LBTT rates in Scotland for 2026?

Scotland charges Land and Buildings Transaction Tax (LBTT) instead of SDLT. Rates for 2025/26 are: 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 buyers get an enhanced nil-rate threshold up to £175,000. Additional dwellings attract a 6% Additional Dwelling Supplement (ADS) on the full purchase price.

When must stamp duty be paid?

SDLT must be paid to HMRC within 14 days of the completion date. Late payment incurs automatic penalties starting at £100 for the first day and increasing over time, plus interest at the current HMRC rate. Your solicitor or licensed conveyancer will normally handle the SDLT return and payment using the funds provided at completion.

Does Wales have different stamp duty rules?

Yes. Wales operates Land Transaction Tax (LTT), which replaced SDLT in Wales in April 2018. LTT rates are: 0% up to £225,000; 6% on £225,001–£400,000; 7.5% on £400,001–£750,000; 10% on £750,001–£1.5 million; and 12% above. Additional dwellings attract a 4% higher rate applied across all bands. LTT is administered by the Welsh Revenue Authority, not HMRC.

Is stamp duty the same in Northern Ireland?

Yes. Northern Ireland uses the same SDLT framework as England because property tax has not been devolved to the Northern Ireland Assembly. All the same rates, thresholds, reliefs, and deadlines apply to property purchases in Northern Ireland as in England.

Related Calculators & Guides

Stamp Duty Calculator First-Time Buyer Guide Buy-to-Let Guide Mortgage Calculator Capital Gains Tax 2026 Council Tax Rates 2026

Mustafa Bilgic

Mustafa Bilgic (MB) is the founder of UKCalculator.com, specialising in UK tax, property finance, and personal finance tools. All rates and figures are verified against HMRC, Registers of Scotland, and Welsh Revenue Authority official sources. Last reviewed: 20 February 2026.

How Stamp Duty Rates UK 2026: SDLT Tables and Bands Works

This calculator estimates Stamp Duty Land Tax (SDLT) using the current 2025/26 progressive band system for England and Northern Ireland. SDLT is a tax paid when purchasing property or land above a certain price threshold. The amount depends on the purchase price, whether you are a first-time buyer, and whether this is an additional property.

SDLT uses a progressive system similar to income tax: you only pay each rate on the portion of the price falling within that band, not on the entire purchase price. This means the effective rate is always lower than the highest band rate.

Key Information for 2025/26

Standard SDLT rates: 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. First-time buyers pay 0% on the first £300,000 and 5% up to £500,000. Additional properties incur a 5% surcharge on the entire price (increased from 3% in October 2024).

Example Calculation

Purchasing a £350,000 property: 0% on the first £125,000 (£0) + 2% on the next £125,000 (£2,500) + 5% on the remaining £100,000 (£5,000) = £7,500 total SDLT. A first-time buyer pays 0% on the first £300,000 + 5% on £50,000 = £2,500, saving £5,000.

Source: Based on official HMRC 2025/26 SDLT rates. Last updated March 2026.

Official Sources

GOV.UK — Stamp Duty Land Tax

Data verified against official UK government sources. Last checked April 2026.