Stamp Duty (SDLT) Calculator — England & Northern Ireland
Estimates for 2026, including first-time buyer relief, additional property and non-resident surcharges.
Enter the price, say whether you’re a first-time buyer, moving home or buying an additional property, and choose your residency status. The calculator shows the Stamp Duty Land Tax you’d pay in England or Northern Ireland, your effective rate and how much falls in each band.
It uses the rates that have applied since 1 April 2025, including first-time buyer relief, the 5% surcharge on second homes and buy-to-let, and the 2% surcharge for buyers who aren’t UK resident. If you’re buying in Scotland or Wales, SDLT doesn’t apply: Scotland has Land and Buildings Transaction Tax and Wales has Land Transaction Tax, with their own rates set by Revenue Scotland and the Welsh Revenue Authority.
SDLT rates in England and Northern Ireland
Like Income Tax, each rate applies only to the part of the price within that band.
| Part of the price | Home movers | First-time buyers (price up to £500,000) |
|---|---|---|
| Up to £125,000 | 0% | 0% up to £300,000 |
| £125,001 to £250,000 | 2% | 0% |
| £250,001 to £925,000 | 5% | 5% from £300,001 to £500,000 |
| £925,001 to £1.5 million | 10% | n/a |
| Over £1.5 million | 12% | n/a |
The temporary £250,000 nil-rate band and £425,000 first-time buyer threshold ended on 31 March 2025. Plenty of older articles still quote them, so check the date on anything you read.
Stamp duty on common prices
| Price | First-time buyer | Home mover | Second home / buy-to-let |
|---|---|---|---|
| £250,000 | £0 | £2,500 | £15,000 |
| £300,000 | £0 | £5,000 | £20,000 |
| £350,000 | £2,500 | £7,500 | £25,000 |
| £400,000 | £5,000 | £10,000 | £30,000 |
| £450,000 | £7,500 | £12,500 | £35,000 |
| £500,000 | £10,000 | £15,000 | £40,000 |
These are for UK residents. Non-UK residents pay another 2% of the price on top.
Take £300,000 as an example. A home mover pays nothing on the first £125,000, 2% on the next £125,000 (£2,500) and 5% on the last £50,000 (£2,500): £5,000 in total. A first-time buyer pays nothing at all. Someone buying it as a second home pays £20,000, four times as much as the home mover.
First-time buyer relief
First-time buyers pay nothing on the first £300,000 and 5% on the part between £300,001 and £500,000. Go over £500,000 by even £1 and the relief disappears completely; you pay the normal rates on the whole price. On a £500,000 home that’s the difference between £10,000 and £15,000.
To qualify, you and anyone you’re buying with must never have owned a home anywhere in the world, and you must plan to live there as your main home. If your partner has owned before, even years ago, you can’t claim it on a joint purchase.
Second homes and buy-to-let
If you’ll own more than one residential property after the purchase, you usually pay 5 percentage points on top of every band. Properties under £40,000 are exempt. Choose “Additional property” in the calculator to include it.
There’s one situation where you can get it back. If you buy your next main home before you’ve sold the old one, you pay the higher rates at first, but you can claim a refund if you sell your previous main home within three years.
Non-UK residents
Buyers who aren’t UK resident for SDLT purposes pay an extra 2%, on top of whatever other rates apply, including the additional-property rates.
When it has to be paid
The SDLT return has to be filed and the tax paid within 14 days of completion. Your solicitor or conveyancer usually does this and will ask you for the money before completion, so it needs to be in your budget alongside the deposit and fees. The Mortgage Calculator helps with the monthly side.
At the time of writing, the current rates are expected to continue into 2027. We’ll update this page if that changes.
What the calculator doesn’t cover
It’s for straightforward residential purchases. Mixed-use property, buying six or more properties in one transaction, shared ownership and purchases through a company all have different rules, so check with your conveyancer or HMRC.
Questions people ask
How much stamp duty will I pay on £300,000?
A home mover pays £5,000 in England or Northern Ireland. A first-time buyer pays £0, and someone buying an additional property pays £20,000.
How much stamp duty does a first-time buyer pay on £500,000?
£10,000: nothing up to £300,000 and 5% on the £200,000 above it. Above £500,000 the relief isn’t available.
What is the stamp duty on £250,000?
A home mover pays £2,500, a first-time buyer pays £0, and an additional-property buyer pays £15,000.
How much is stamp duty on a second home?
An extra 5% on each band. On a £300,000 second home, SDLT is £20,000 instead of £5,000.
Do I pay stamp duty in Scotland or Wales?
No. Scotland has Land and Buildings Transaction Tax and Wales has Land Transaction Tax. This calculator covers England and Northern Ireland.
Can I get a refund of the higher rates?
Usually, if you bought a new main home before selling your previous one and you sell the old one within three years.
Related: Mortgage Calculator · Savings Calculator · Capital Gains Tax Calculator
Source: GOV.UK – SDLT residential property rates. Last reviewed: 3 November 2026.