UK Stamp Duty Rates 2026 Calculator

Reviewed by Mustafa Bilgic
UK Calculator Editor · Updated May 2026

Six SDLT regimes for 2026 residential transactions

Stamp Duty Land Tax in England and Northern Ireland in 2026 has six main treatments: standard owner-occupier, first-time buyer, additional dwelling, non-resident, non-resident additional dwelling, and the 15% flat company rate for single dwellings over £500,000 (used by 'non-natural persons').

The 15% flat rate applies to companies, partnerships with corporate members, and collective investment vehicles. Reliefs from the 15% rate exist where the property is genuinely used in a property rental business — most BTL companies use the standard + HRAD route instead, which is materially cheaper.

How thresholds and surcharges combine

Surcharges (5% HRAD, 2% non-resident) apply on the whole price, not slices. The standard four bands apply to slices. So a £750,000 non-resident BTL pays standard SDLT £25,000 (5% × £500k slice) plus 5% × £750k = £37,500 plus 2% × £750k = £15,000, totalling £77,500.

FTB relief only applies if the buyer qualifies and the price is at or below £625,000. Above £625k FTBs revert to standard rates with no taper. Companies are never FTBs.

£500,000 owner-occupier vs FTB vs BTL

Owner-occupier: £12,500. FTB: 5% × £75k = £3,750. BTL (UK resident): £37,500. Non-resident BTL: £47,500. Same price, four very different bills.

£900,000 cottage as second home

Standard: 5% × £675k = £33,750. HRAD: 5% × £900k = £45,000. Total: £78,750. Effective rate 8.75%.

£600,000 company purchase (single dwelling)

15% flat regime applies: £90,000. Standard + HRAD route: 5% × £350k + 5% × £600k = £47,500 — significantly cheaper. Company elects standard route via SDLT return.

Common mistakes to avoid

• Forgetting that the 15% flat rate is optional in some cases — most companies still benefit from standard + HRAD.
• Combining FTB relief with surcharges — relief applies only to standard rates.
• Not checking if mixed-use treatment lowers SDLT — non-residential rates have no surcharge.
• Using the £125k threshold from old guidance — the threshold is £250k from 2025/26 onwards.
• Missing the £40k de-minimis on HRAD when buying low-value second properties.

When to use this calculator

Comparison view — useful when buyer category is uncertain. Particularly helpful for couples where one is FTB and one isn't, expats considering UK property, and BTL buyers comparing personal vs company structures.

How this differs in Scotland, Wales and Northern Ireland

All rates and surcharges shown apply to England and NI only. Scotland uses LBTT with 8% Additional Dwelling Supplement and no non-resident surcharge. Wales uses LTT with a 5% surcharge and no non-resident surcharge.

When this calculator is and isn't the right tool

The UK Stamp Duty Rates 2026 Calculator above is built for the most common UK 2025/26 scenarios in this tax area. It will be the right tool when your situation maps cleanly onto the inputs — single property or simple aggregation, standard HMRC rates and bands, and individual taxpayer (rather than complex trust or partnership structures). It is informational and does not replace tailored advice from a chartered tax adviser, especially for transactions above £500,000, cross-border situations, or where reliefs interact with each other. For year-end filings, always reconcile with HMRC's own free calculators on gov.uk before pressing submit on Self Assessment.

Closely related calculators

• Residential SDLT 2025/26 — useful when you need a different angle on the same UK property tax topic, especially if your situation involves multiple types of property income or disposal.
• First-Time Buyer SDLT — useful when you need a different angle on the same UK property tax topic, especially if your situation involves multiple types of property income or disposal.
• BTL SDLT — useful when you need a different angle on the same UK property tax topic, especially if your situation involves multiple types of property income or disposal.
• Non-Resident SDLT — useful when you need a different angle on the same UK property tax topic, especially if your situation involves multiple types of property income or disposal.
• Additional Property SDLT — useful when you need a different angle on the same UK property tax topic, especially if your situation involves multiple types of property income or disposal.

Glossary of UK property tax terms

SDLT

Stamp Duty Land Tax — the UK government tax on residential property purchases in England and Northern Ireland.

HRAD

Higher Rates for Additional Dwellings — the formal name for the 5% surcharge on second homes and BTL purchases.

SDLT1

The HMRC return form filed within 14 days of completion to declare and pay SDLT.

Sliced bands

SDLT is charged on slices of the price within each band, not on the whole price at the highest band.

Effective rate

Total SDLT divided by the purchase price, expressed as a percentage.

Tax planning checklist

1. Confirm the figures input above match your actual position — purchase contract, mortgage offer or completion statement.
2. Cross-check the year (2025/26) — figures change every April. The tax year 2026/27 starts 6 April 2026.
3. Use HMRC's official calculator at gov.uk for the final filing figure; this calculator is informational.
4. Keep records for at least 6 years — HMRC's normal enquiry window. 21 years for fraud investigations.
5. Discuss any unusual transaction (joint purchase, gift, divorce settlement, trust) with a qualified tax adviser.
6. Submit your return online via Government Gateway — paper deadlines are earlier and penalties harsher.