UK Stamp Duty Calculator (SDLT) 2026-27
About to make an offer? Know the government costs before you sign.
Calculate Stamp Duty Land Tax (SDLT) on property purchases in England and Northern Ireland. Includes first-time buyer relief (up to £300,000 at 0%) and additional property 5% surcharge. 2026-27 HMRC rates.
England and Northern Ireland only. Scotland uses LBTT; Wales uses LTT. Consult a solicitor.
How UK Stamp Duty Land Tax (SDLT) is calculated
Progressive rate on purchase price
SDLT rates, first-time-buyer relief, and the additional-dwelling surcharge are all set by HMRC. Source: GOV.UK — Stamp Duty Land Tax.
SDLT is calculated on a progressive scale — you pay each rate only on the portion of the price within that band. For a £400,000 purchase (standard): 0% on £0–£125,000 = £0; 2% on £125,001–£250,000 = £2,500; 5% on £250,001–£400,000 = £7,500. Total SDLT = £10,000.
Payable within 14 days
SDLT must be paid within 14 days of completing the purchase (30 days for non-residential). Your solicitor typically files the SDLT1 return and arranges payment as part of the conveyancing process. SDLT cannot be added to your mortgage — it must be paid from cash/savings.
Current Stamp Duty Land Tax rates for England and Northern Ireland
| Portion of price | Standard rate | First-time buyer | Additional property |
|---|---|---|---|
| £0–£125,000 | 0% | 0% | 5% |
| £125,001–£250,000 | 2% | 0% | 7% |
| £250,001–£300,000 | 5% | 0% | 10% |
| £300,001–£500,000 | 5% | 5% | 10% |
| £500,001–£925,000 | 5% | Standard rates | 10% |
| £925,001–£1,500,000 | 10% | 10% | 15% |
| Over £1,500,000 | 12% | 12% | 17% |
First-time buyer relief is lost entirely if purchase price exceeds £500,000.
How first-time buyer relief reduces Stamp Duty Land Tax
0% up to £300,000
First-time buyers pay no SDLT on the first £300,000 of a residential property purchase. On the portion between £300,001 and £500,000, 5% applies. Above £500,000, standard rates apply with no relief.
Qualifying conditions
All purchasers must be first-time buyers (never owned a residential property in the UK or abroad). The property must be your main residence. You must be an individual buyer — companies cannot claim first-time buyer relief. HMRC validates claims against property records.
When the 5% SDLT surcharge applies to additional property purchases
5% on top of all standard bands
When you purchase an additional residential property (buy-to-let, holiday home, second home), a 5% surcharge applies across all SDLT bands (raised from 3% on 31 October 2024). On a £350,000 second property, SDLT is £25,000 vs £7,500 for a standard purchase — an extra £17,500.
Reclaiming if you sell your main home
If you paid the additional dwelling surcharge but then sold your previous main residence within 3 years of the new purchase, you can apply to HMRC for a refund. The refund window is 12 months from the sale date (or from the 3-year anniversary).
UK Stamp Duty examples by property value 2026-27
Standard SDLT rates (England/NI main home)
| Property price | Standard SDLT | First-time buyer | Second home |
|---|---|---|---|
| £200,000 | £1,500 | £0 | £11,500 |
| £300,000 | £5,000 | £0 | £20,000 |
| £425,000 | £11,250 | £6,250 | £32,500 |
| £500,000 | £15,000 | £10,000 | £40,000 |
| £625,000 | £21,250 | £21,250 | £52,500 |
| £750,000 | £27,500 | £27,500 | £65,000 |
| £1,000,000 | £43,750 | £43,750 | £93,750 |
| £1,500,000 | £93,750 | £93,750 | £168,750 |
| £2,000,000 | £153,750 | £153,750 | £253,750 |
LBTT (Scotland) and LTT (Wales) rates 2026-27
Scotland LBTT 2026-27
| Portion | Standard 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% |
Wales LTT 2026-27
| Portion | Main 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% |
Additional property surcharges
Scotland ADS: 6% on second homes. Wales Higher Rates: 5% additional. England/NI: 5% additional since October 2024.
UK Stamp Duty reliefs and exemptions 2026-27
First-time buyer relief
No SDLT on properties up to £300,000. Reduced 5% rate £300k-£500k. No relief above £500k. Both buyers must be first-time buyers. Includes purchases as trustee for minor.
Non-residential and mixed-use rates
Commercial/mixed-use: 0% up to £150,000, 2% to £250,000, 5% above. No 5% investor surcharge. Useful for flats above shops.
Multiple dwellings relief
Mostly abolished June 2024 but still for buying 6+ properties in single transaction — calculated per-property.
Refund of 5% surcharge
If buying new main home before selling old, pay 5% surcharge, claim refund within 36 months of completion. HMRC 3-year rule.
Right to Buy SDLT
Council tenants pay SDLT on the discounted price, not market value. Substantial saving for larger RTB discounts.
Charities and registered social landlords
Full SDLT exemption on property acquisitions. Similar reliefs for pension schemes and certain housing associations.
How to pay UK Stamp Duty — process and deadlines
14-day payment deadline
SDLT return and payment due within 14 days of completion. Your solicitor handles via conveyancing. Late: £100 penalty, then £200 after 3 months, plus interest.
The SDLT1 return
Online form submitted by solicitor. Includes property, buyers, reliefs claimed. You receive SDLT5 certificate as proof of payment — needed for Land Registry.
Common mistakes to avoid
Missing FTB relief. Over-apportioning to fittings/chattels (anti-avoidance rules). Forgetting linked transactions. Second-home surcharge: applies to ANY additional residential property, including inherited or overseas properties.
Overpaid SDLT refunds
Amend SDLT return within 12 months. Common refund scenarios: FTB relief missed, multiple dwellings relief, separated couple relief. Professional review worthwhile if refund could exceed £2,000.
UK first-time buyer SDLT relief 2026-27
FTB relief thresholds (from April 2025)
| Property price | FTB SDLT | FTB saving vs standard |
|---|---|---|
| Up to £300,000 | £0 | Up to £5,000 |
| £425,000 | £6,250 | £5,000 saved |
| £500,000 | £10,000 | £5,000 saved |
| Above £500,000 | Full SDLT (no relief) | £0 |
Who qualifies as first-time buyer
Never previously owned a residential property anywhere in the world. Both buyers must qualify if buying jointly. Inheritance of a share counts as ownership — check carefully. Includes previous buy-to-let ownership. Trust arrangements also count as prior ownership.
Common FTB relief mistakes
Partner previously owned — loses relief for both. Buying with parents not on deed — can claim if only FTBs on deeds. Previous overseas ownership — yes, counts as prior ownership. Prior inherited share under £40k — may still disqualify, get advice.
Shared ownership and FTB relief
Can claim FTB relief on shared ownership. Two options: pay SDLT on full market value upfront (preserves FTB relief forever) or pay SDLT only on initial share (pay more on future staircasing). Choose wisely — can't change later.
UK second home and buy-to-let SDLT surcharge
5% additional SDLT surcharge (from October 2024)
5% additional SDLT on any additional residential property worth £40,000+. Was 3% before October 2024 — doubled under Budget changes. Applies on top of standard SDLT rates.
Second home SDLT by property value
| Property price | Standard SDLT | +5% surcharge | Total |
|---|---|---|---|
| £200,000 | £1,500 | £10,000 | £11,500 |
| £300,000 | £5,000 | £15,000 | £20,000 |
| £500,000 | £15,000 | £25,000 | £40,000 |
| £750,000 | £27,500 | £37,500 | £65,000 |
| £1,000,000 | £43,750 | £50,000 | £93,750 |
When surcharge applies
Second homes, buy-to-let, holiday homes, any property acquired while already owning residential property. Property must be worth £40,000+ to trigger. Properties in UK or overseas count — inherited share abroad can trigger surcharge.
Moving main home — 5% refund rule
Buying new main home before selling old: pay 5% surcharge upfront. Sell old home within 3 years: claim refund of surcharge from HMRC. Within 12 months of sale of old home. 36-month window exists in exceptional circumstances.
Limited company SDLT — no surcharge exemption
Companies buying residential property pay surcharge on first property. Plus 15% flat rate if property over £500,000 unless used for qualifying property business. SPV structures popular despite surcharge due to other tax efficiencies.
Total UK home buying costs including Stamp Duty
All-in buying costs on £350,000 home
| Cost | FTB | Standard | Second home |
|---|---|---|---|
| Stamp Duty | £0 | £5,000 | £22,500 |
| Mortgage deposit (10%) | £35,000 | £35,000 | £35,000 |
| Solicitor / conveyancer | £1,200 | £1,200 | £1,200 |
| Property searches | £350 | £350 | £350 |
| Mortgage arrangement fee | £1,000 | £1,000 | £1,500 |
| Survey | £600 | £600 | £800 |
| Removals | £800 | £800 | £800 |
| Total upfront cost | £38,950 | £43,950 | £62,150 |
Transaction time estimates
Offer to completion typically 8-14 weeks. Chain-free cash purchase: 4-6 weeks. Complex chain: 16-20+ weeks. SDLT due 14 days after completion — solicitor handles automatically.
UK Stamp Duty history and recent changes
Recent SDLT changes
| Date | Change |
|---|---|
| April 2025 | FTB threshold reverted to £300k (from temporary £425k); nil-rate band reverted to £125k (from £250k) |
| October 2024 | Second home surcharge raised to 5% (from 3%) |
| September 2022 | Nil rate band temporarily raised to £250k (expired April 2025) |
| July 2020 | COVID stamp duty holiday — nil to £500k |
| April 2016 | 3% surcharge introduced on additional homes |
| December 2014 | Slab system replaced with progressive bands |
| 1997 | Modern SDLT (then Stamp Duty) regime established |
Historical rates comparison
Pre-2014: slab system charged percentage on entire value. £251k home at 1% = £2,510, but £250k at 1% = £2,500 — creating distortion. Progressive system fixed this — each band only charges its rate on the portion within it.
Current outlook
Government has indicated SDLT thresholds will be reviewed periodically. Potential future changes: further rise in second home surcharge; possible FTB threshold cuts. Labour government has committed to maintaining current structure through 2026-27.
UK Stamp Duty on commercial and mixed-use property
Non-residential/mixed-use SDLT rates
| Portion | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 - £250,000 | 2% |
| Above £250,000 | 5% |
No 5% surcharge on commercial
Commercial property (shops, offices, warehouses) uses these lower rates without the 5% additional surcharge. Mixed-use (flat above shop) can qualify too. Significant saving vs residential purchase — £500k shop = £17,500 SDLT vs £40,000 for second home.
When property qualifies as mixed-use
Must have commercial element — flat above operational shop. Not: large garden, paddock. HMRC guidance has tightened — treating properties as mixed-use aggressively has been challenged in tribunal. Get tax advice before claiming mixed-use.
SDLT on leases
Lease premium taxed like purchase (above £150k). Plus 1% on net present value of rents above £150k threshold. Long leases can create significant SDLT charges. SDLT on rent reviews too.
UK Stamp Duty scenarios: divorce, inherited property, gifts
Transfer between spouses/civil partners
Transfers between spouses: usually no SDLT. Divorce transfers under court order: exempt. Cohabiting couples not exempt — standard SDLT applies to property transfers.
Inheriting a property
No SDLT on inherited property (no chargeable consideration). But inheriting a share can trigger 5% surcharge on future purchases — as you become a 'second home' owner. Keep or sell inheritance before next purchase to avoid surcharge.
Gifted property
Outright gifts (no mortgage): usually no SDLT. If mortgage transferred: SDLT due on outstanding mortgage amount. Gifts to children: watch potential Gifts With Reservation rules and 7-year IHT rule.
SDLT on divorce
Court-ordered transfers: exempt from SDLT even if outside standard spouse exemption. Voluntary transfers before divorce: need careful timing. Post-separation but pre-court order: SDLT may apply.
Second home you're forced to buy
Relocation for work, divorce — you may temporarily own two properties. 5% surcharge applies upfront. Claim refund within 36 months when old home sold. HMRC extended period to 3 years for exceptional circumstances (e.g. market frozen).
Property bought in joint names
All buyers must qualify for FTB relief, or relief lost entirely. Only one buyer previously owned? Lose FTB relief and pay standard rates on full purchase. Joint purchases with non-FTB partners very common mistake.
UK Stamp Duty planning strategies
Buy before selling — surcharge refund strategy
Buy new main home first, pay 5% surcharge. Sell old home within 36 months: full refund of surcharge from HMRC. Popular in tight markets where you can't coordinate chain timing.
Transfer shares instead of property
Company owning property: selling shares vs selling property. Share sale may avoid SDLT. But company gains subject to corporation tax. Complex but can be tax-efficient for investors at scale.
Mixed-use classification
Properties with commercial element use lower non-residential rates. £1m purely residential: £43,750 SDLT. Same at £1m mixed-use: £39,500 SDLT. HMRC has challenged aggressive mixed-use claims — get professional advice.
Multiple dwellings relief (limited post-2024)
Before June 2024: buy multiple dwellings in one transaction, calculate SDLT per-dwelling rather than aggregated. Now only for 6+ dwelling transactions. Saves thousands on qualifying purchases.
Timing purchase with tax year
SDLT based on completion date. Budget announcements sometimes change rates mid-year. Monitor announcements — early completion can save surcharges or benefit from thresholds.
First-time buyer partner strategy
Non-FTB partner buying solo preserves other partner's FTB status for future separate purchase. Less common but valid planning if one partner will likely buy separately later.
UK Stamp Duty by region and average property price
SDLT on average house price by region
| Region | Average price | SDLT (std) | SDLT (FTB) |
|---|---|---|---|
| London | £525,000 | £16,250 | £5,000 |
| South East | £395,000 | £7,250 | £0 |
| South West | £315,000 | £3,250 | £0 |
| East of England | £345,000 | £4,750 | £0 |
| West Midlands | £250,000 | £2,500 | £0 |
| East Midlands | £240,000 | £2,300 | £0 |
| North West | £215,000 | £1,800 | £0 |
| Yorkshire | £205,000 | £1,600 | £0 |
| North East | £165,000 | £800 | £0 |
| Wales (LTT) | £215,000 | £0 | £0 |
| Scotland (LBTT) | £195,000 | £1,000 | £0 (FTBs to £175k) |
High-cost London purchases
London averages £525k — standard SDLT significant. £1m London property: £43,750 standard, £43,750 first-time (relief lost above £500k). Second home: £93,750 total.
Under-threshold regions
Northeast, Wales, Scotland: average prices under main SDLT threshold. FTBs pay zero. Standard buyers pay small amounts. SDLT less impactful buying decision here than in London/Southeast.
UK Stamp Duty for overseas buyers and non-residents
2% non-resident surcharge
Additional 2% SDLT on residential property purchases by non-UK residents (from April 2021). On top of any other rates (FTB, 5% second home). Applies to individuals spending fewer than 183 days in UK in 12 months before purchase.
Non-resident surcharge examples
| Property | UK resident | Non-resident (+2%) | Non-resident second home |
|---|---|---|---|
| £500,000 | £15,000 | £25,000 | £50,000 |
| £1,000,000 | £43,750 | £63,750 | £113,750 |
| £2,000,000 | £153,750 | £193,750 | £293,750 |
UK residents returning from abroad
UK residents returning after long-term non-residency: treated as non-resident for SDLT in first 12 months. After 12 months of UK residency, normal rates apply. Plan timing carefully for significant purchases.
Refund of non-resident surcharge
If you become UK resident (183+ days) within 12 months of purchase: can claim refund of 2% surcharge. Must apply within 2 years. Useful for those relocating permanently to UK.
Company purchases of UK property
Offshore companies: Annual Tax on Enveloped Dwellings (ATED). Properties over £500,000 owned by companies: £4,150 to £287,500 annual charge (2024-25). Plus 15% flat SDLT on purchase if over £500k unless qualifying business.
FAQ
Frequently asked questions about UK Stamp Duty
How much is stamp duty on a £350,000 house?
Standard: 0% on first £125k, 2% on £125k-£250k (£2,500), 5% on £250k-£350k (£5,000) = £7,500. First-time buyer: £2,500 (0% to £300k, 5% on £300k-£350k). Additional property: £7,500 + 5% surcharge (£17,500) = £25,000.
When does stamp duty need to be paid?
SDLT must be paid and the SDLT1 return filed within 14 days of completing the purchase. Your solicitor typically handles this as part of conveyancing. Late filing incurs penalties: £100 after 14 days, £200 after 3 months, plus interest and potentially further penalties.
Does stamp duty apply in Scotland and Wales?
No — Scotland uses Land and Buildings Transaction Tax (LBTT) with different rates and thresholds, administered by Revenue Scotland. Wales uses Land Transaction Tax (LTT) with its own rates, administered by the Welsh Revenue Authority. This calculator covers England and Northern Ireland (SDLT) only.
Can stamp duty be added to my mortgage?
No. SDLT must be paid in cash — it cannot be added to your mortgage. Some buyers use a short-term loan or gifted funds from family, but SDLT must be paid from funds available at completion. Factor SDLT into your total purchase budget alongside legal fees, surveys, and moving costs.
Where these figures come from
Property and mortgage figures on this page are drawn from HMRC (Stamp Duty Land Tax), The Bank of England (mortgage-rate data), The FCA (mortgage conduct rules), and HM Land Registry (house-price data).
- Stamp Duty Land Tax (SDLT) rates — GOV.UK — Stamp Duty Land Tax.
- UK mortgage rate & lending data — Bank of England — Mortgage lending statistics.
- FCA mortgage conduct rules — FCA — Mortgages.
- UK House Price Index — GOV.UK — UK House Price Index.
- Rental income & Section 24 mortgage interest relief — GOV.UK — Rental income and tax.
Last checked: April 2026. Rates and thresholds are reviewed against the source of record each November, when annual adjustments for the following tax year are published.
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