Stamp Duty Calculator 2026
Calculate UK Stamp Duty Land Tax (SDLT) for residential property purchases in 2026. Supports first-time buyer relief, additional property surcharge (5%) and non-UK resident surcharge (2%).
Your Stamp Duty
- Total SDLT due
- £7,500.00
- Total cost (price + SDLT)
- £357,500.00
- Effective tax rate
- 2.14%
- £0.00 – £125,000.00 @ 0.0%
- £0.00
- £125,000.00 – £250,000.00 @ 2.0%
- £2,500.00
- £250,000.00 – £350,000.00 @ 5.0%
- £5,000.00
How it's calculated
Stamp Duty Land Tax is worked out in slices, not as a single rate on the whole price. Each portion of the purchase price that falls inside a band is taxed only at that band's rate, then the slices are added together. For a standard residential purchase the bands are 0% up to £125,000, 2% on the slice from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1.5 million, and 12% on anything above £1.5 million. Because of the tax-free first band, the effective rate you actually pay is always lower than the top band your price reaches. Three adjustments can change the figure. First-time buyer relief widens the 0% band to £300,000 and charges 5% on £300,001-£500,000 — but it is a cliff edge: buy for more than £500,000 and you lose the relief entirely, paying standard rates on the full price. The higher rate for additional dwellings adds 5 percentage points to every band when you are buying a second home, a buy-to-let or any property that is not replacing your only or main residence. The non-UK resident surcharge adds a further 2 percentage points to every band if you have spent fewer than 183 days in the UK in the 12 months before completion. These surcharges stack, so a non-resident buying an additional property pays the base rate plus 5% plus 2% on each slice.
SDLT = Σ (slice within band × band rate)
Standard bands:
0% on £0 – £125,000
2% on £125,001 – £250,000
5% on £250,001 – £925,000
10% on £925,001 – £1,500,000
12% on amount over £1,500,000
Additional dwelling: add 5% to every band
Non-UK resident: add 2% to every band
Effective rate = SDLT ÷ purchase priceWorked example
Take a £350,000 home bought by a UK resident replacing their main residence (no first-time buyer relief, no surcharges), for 2026/27:
| Slice 0% — first £125,0000% × £125,000 | £0.00 |
|---|---|
| Slice 2% — £125,001 to £250,0002% × £125,000 | £2,500.00 |
| Slice 5% — £250,001 to £350,0005% × £100,000 | £5,000.00 |
| Total SDLT due | £7,500.00 |
| Total cost (price + SDLT) | £357,500.00 |
| Effective tax rate£7,500 ÷ £350,000 | 2.14% |
The SDLT bill is £7,500, an effective rate of just 2.14% even though part of the price sits in the 5% band — the slicing system keeps the average well below the top band. A first-time buyer would pay only 5% on the £50,000 above £300,000, or £2,500. An additional-property buyer adds 5% to every band and pays £25,000.
When your result may differ
This calculator covers England and Northern Ireland only. Scotland charges Land and Buildings Transaction Tax (LBTT) and Wales charges Land Transaction Tax (LTT), each with its own bands and reliefs, so your bill there will differ. The result also assumes a straightforward residential purchase. Mixed-use property (part residential, part commercial) and purchases of six or more dwellings in one transaction can be taxed at the lower non-residential rates instead. Multiple Dwellings Relief was abolished from 1 June 2024, so it no longer reduces the bill on bulk purchases. The additional-property surcharge can be reclaimed if you sell or give away your previous main home within 3 years of buying the new one, subject to HMRC's refund rules. The non-UK resident surcharge can also be refunded in some cases if the buyer later meets the SDLT residence test by being present in the UK for at least 183 days in a qualifying continuous 365-day period, and amends the return in time. Linked transactions, shared-ownership staircasing and leasehold premiums with rent also follow special rules — always confirm the final figure with your conveyancer.
Rates and thresholds
Residential SDLT — England and Northern Ireland, 2026/27. Surcharges add to every band.
| Slice of price | Standard rate | First-time buyer | Additional property |
|---|---|---|---|
| Up to £125,000 | 0% | 0% (up to £300,000) | 5% |
| £125,001 – £250,000 | 2% | 0% (up to £300,000) | 7% |
| £250,001 – £925,000 | 5% | 0% to £300k, then 5% to £500k | 10% |
| £925,001 – £1,500,000 | 10% | Standard rates apply over £500k | 15% |
| Over £1,500,000 | 12% | Standard rates apply over £500k | 17% |
| Non-UK resident | +2% on every band | +2% on every band | +2% on every band |
Sources & legal basis
| Source | What it covers | Last checked |
|---|---|---|
| HMRC — Stamp Duty Land Tax: residential property rates | Current standard bands, first-time buyer relief, additional-property surcharge and non-resident surcharge entry points | |
| HMRC — Stamp Duty Land Tax (overview) | England and Northern Ireland scope, thresholds, Scotland/Wales exclusions and the 14-day payment deadline | |
| HMRC — Higher rates of SDLT for additional properties | 5% surcharge rules, 3-year replacement-home refund and Multiple Dwellings Relief withdrawal | |
| HMRC — Rates of SDLT for non-UK residents | 2% surcharge, 183-day residence test and refund timing for non-resident transactions | |
| Revenue Scotland — Land and Buildings Transaction Tax | Scottish LBTT that replaces SDLT in Scotland | |
| GOV.WALES — Land Transaction Tax overview | Welsh LTT that replaces SDLT in Wales and its separate threshold/filing rules |
Update log
- — Confirmed the post-1-April-2025 bands: nil-rate threshold £125,000 and first-time buyer threshold £300,000 (relief cap £500,000).
- — Added worked example, sliced rates table and source table; documented the 5% additional-property and 2% non-resident surcharges.
- — Rechecked GOV.UK SDLT residential, additional-property and non-UK resident surcharge guidance; added Welsh LTT source and clarified refund wording.
Frequently asked questions
When did the SDLT thresholds change in 2025?
On 1 April 2025, the residential nil-rate threshold reverted from £250,000 back to £125,000, and the first-time buyer threshold went from £425,000 back to £300,000. These were temporary increases that ran from September 2022 and are now permanent. The 2026 calculator uses these post-April-2025 rates.
What is the additional property surcharge in 2026?
Since 31 October 2024 (announced in the autumn budget), the surcharge for second homes and buy-to-let purchases is 5 percentage points on top of each band — up from 3% previously. So an additional property pays 5%/7%/10%/15%/17% on the relevant bands, rather than 3%/5%/8%/13%/15%.
Do I qualify for first-time buyer relief?
You're a first-time buyer if you (and any joint purchaser) have never owned a residential property anywhere in the world. Relief applies only on properties up to £500,000 — above this threshold, you pay the standard rates on the full price with no relief. This is a cliff-edge, not a taper.
What is the non-UK resident surcharge?
If you've spent fewer than 183 days in the UK in the 12 months before the purchase, you usually pay an additional 2% on every SDLT band, on top of any other surcharge. The test applies to all buyers — even one non-resident in a joint purchase can trigger it. Individual buyers may be able to claim a refund if they later meet the 183-day residence test in a qualifying continuous 365-day period and amend the SDLT return within the HMRC time limit.
When and how do I pay SDLT?
SDLT must be paid within 14 days of the property's completion date. Your conveyancing solicitor usually files the SDLT return (form SDLT1) and pays HMRC on your behalf, including the amount in their completion statement. Late filing or payment incurs penalties and interest.
Is SDLT different in Scotland and Wales?
Yes — Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT). Both have different bands, thresholds and filing rules. This calculator covers SDLT for England and Northern Ireland only.