Stamp Duty Calculator
SDLT for England & Northern Ireland — April 2026 rates
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Stamp Duty Breakdown
Effective SDLT rate—
Total Stamp Duty (SDLT)—
🏠 These rates apply in England and Northern Ireland from April 2026. Scotland uses LBTT and Wales uses LTT — use the separate calculators above.
Stamp Duty Rates 2026 — England & Northern Ireland
| Property Value | Standard Rate | First-Time Buyer | Additional Property |
|---|---|---|---|
| Up to £125,000 | 0% | 0% | 5% |
| £125,001–£250,000 | 2% | 0% | 7% |
| £250,001–£925,000 | 5% | 5% | 10% |
| £925,001–£1.5m | 10% | 10% | 15% |
| Over £1.5m | 12% | 12% | 17% |
First-Time Buyer Relief
First-time buyers pay no stamp duty on the first £300,000 of a property's purchase price, and 5% on the portion between £300,001 and £500,000. If the property costs more than £500,000, the full standard rates apply with no relief.
Additional Property Surcharge
From October 2024, a 5% surcharge applies to purchases of additional residential properties including buy-to-let investments and second homes. This is on top of standard SDLT rates at every band.
When Do You Pay Stamp Duty?
Stamp Duty must be paid within 14 days of completing a property purchase. Your solicitor or conveyancer typically handles the SDLT return and payment to HMRC on your behalf.
Frequently Asked Questions
On a £300,000 residential property purchase in England from April 2026, a standard buyer pays: 0% on the first £125,000 = £0, 2% on £125,001–£250,000 = £2,500, 5% on £250,001–£300,000 = £2,500. Total stamp duty = £5,000. A first-time buyer pays 0% on the first £300,000, so total SDLT = £0.
First-time buyers in England pay no stamp duty on the first £300,000 of a property purchase. On the portion between £300,001 and £500,000, they pay 5%. If the property costs more than £500,000, no relief applies and standard rates are charged on the full price. This relief was made permanent in the 2026 budget.
Yes. Buy-to-let and second home purchases in England attract a 5% surcharge on top of standard SDLT rates at every band. This applies from the first £1. For a £300,000 buy-to-let: standard SDLT £5,000 plus 5% surcharge (£15,000) = £20,000 total. The surcharge was raised from 3% to 5% in October 2024.
Stamp Duty Land Tax must be paid to HMRC within 14 days of the completion date of a property purchase. Your solicitor or conveyancer typically handles the SDLT return and payment on your behalf as part of the conveyancing process. Paying late incurs penalties and interest.
Yes. Scotland uses Land and Buildings Transaction Tax (LBTT) with different rates and thresholds. Wales uses Land Transaction Tax (LTT), also with different rates. Our LBTT calculator and LTT calculator cover these separately. The SDLT calculator on this page applies to England and Northern Ireland only.