UK Stamp Duty Calculator & 2026 Rates (SDLT)

Calculate Stamp Duty Land Tax on residential property purchases in England and Northern Ireland for standard buyers, first-time buyers, additional property surcharges (+5%), and non-UK residents (+2%).

Property & Buyer Details

Stamp Duty Summary

Stamp Duty Land Tax (SDLT) Due
£7,500
Standard Home Mover -- England & NI
Effective Rate
2.14%
Property Price
£350,000
Monthly Mortgage Equiv.
£42/mo

Band Breakdown

Band Rate Taxable Tax

Calculation based on HMRC SDLT rates for 2026/27. For guidance only.

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Why static Stamp Duty tables can be misleading: SDLT calculations depend on buyer type, 5% additional property surcharges, 2% non-UK resident surcharges, and the hard £500,000 First-Time Buyer relief cutoff. Use the interactive Stamp Duty Calculator above to calculate your exact SDLT bill and layer-by-layer breakdown.

What are the UK Stamp Duty Rates in 2026?

Stamp Duty Land Tax (SDLT) is a progressive tiered tax paid when purchasing residential property or land in England and Northern Ireland. For the 2026/27 tax year, standard rates range from 0% on purchases up to £125,000 to 12% on transaction values exceeding £1.5 million.

Property Purchase Price Band Standard SDLT Rate (2026)
Up to £125,0000%
£125,001 to £250,0002%
£250,001 to £925,0005%
£925,001 to £1,500,00010%
Over £1,500,00012%

What is the Stamp Duty Threshold for First-Time Buyers in 2026?

First-time buyers benefit from a £300,000 nil-rate threshold, provided the total purchase price does not exceed £500,000. Purchases over £500,000 completely lose relief eligibility and are taxed under standard rates from £125,000.

  • 0% Nil-Rate Threshold: First-time buyers pay 0% Stamp Duty on property value up to £300,000.
  • 5% Relief Band: A rate of 5% applies to the portion between £300,001 and £500,000.
  • Hard £500,000 Cap: If the total purchase price is £500,001 or more, zero relief applies; standard rates apply to the entire purchase.
Eligibility Criteria: To qualify as a first-time buyer, all named purchasers on the deed must have never owned a residential property anywhere in the world.

What is the Stamp Duty Surcharge on Additional Properties?

Purchasing an additional residential property (buy-to-let, holiday home, or second home) in England or Northern Ireland incurs a statutory 5% surcharge added on top of standard SDLT rates across every band.

Property Price Band Standard Home Mover Rate With 5% Additional Property Surcharge
Up to £125,0000%5%
£125,001 to £250,0002%7%
£250,001 to £925,0005%10%
£925,001 to £1,500,00010%15%
Over £1,500,00012%17%

Can I Reclaim the 5% Stamp Duty Surcharge?

Yes. If you buy a new main residence before selling your existing home, you pay the 5% surcharge upon completion. HMRC will refund the full 5% surcharge if you sell your previous main residence within 36 months.

How Much Extra Stamp Duty Do Non-UK Residents Pay?

Non-UK residents purchasing residential property in England or Northern Ireland pay a statutory +2% surcharge across all bands. When buying an additional property, both surcharges stack to a +7% total surcharge (+5% additional home + 2% non-resident).

Step-by-Step Stamp Duty Calculations (Worked Examples)

The worked mathematical examples below demonstrate exact progressive tier calculations for first-time buyers, home movers, and second property investors.

Relief Comparison

£450,000 Property: FTB vs Standard Mover

Purchase Price: £450,000

First-Time Buyer £7,500 SDLT
0% on first £300k£0
5% on £150k balance (£300k–£450k)£7,500
Standard Home Mover £12,500 SDLT
0% on first £125k£0
2% on next £125k (£125k–£250k)£2,500
5% on remaining £200k (£250k–£450k)£10,000
First-Time Buyer Relief Savings −£5,000

*First-time buyer relief delivers an exact £5,000 tax saving on a £450,000 purchase.

Cliff-Edge Breach

£505,000 Purchase: The £500k Cliff-Edge

Purchase Price: £505,000

Relief Forfeited: Because the price exceeds £500,000, all FTB relief is forfeited. Full standard progressive rates apply from £125,000:
0% Nil-Rate Band £0 – £125,000
£0
2% Tier £125,001 – £250,000
£2,500
5% Tier £250,001 – £505,000
£12,750
Total SDLT Due £15,250

Exceeding £500k by just £5k results in £7,750 higher tax than buying at £450k with relief.

5% Surcharge Stacking

£350,000 Buy-to-Let / Additional Property

Purchase Price: £350,000 (Additional Property)

Standard Residential SDLT 2% on £125k–£250k (£2,500) + 5% on £100k (£5,000)
£7,500
5% Additional Property Surcharge 5% flat rate across full £350,000 value
£17,500
Total SDLT Due £25,000

Standard (£7,500) + Surcharge (£17,500) gives an effective SDLT rate of 7.14%.

Frequently Asked Questions

What are the Stamp Duty rates in 2026?

For standard residential property in England and Northern Ireland: Up to £125,000 is 0%, £125,001 to £250,000 is 2%, £250,001 to £925,000 is 5%, £925,001 to £1,500,000 is 10%, and over £1,500,000 is 12%.

How does First-Time Buyer Stamp Duty Relief work in 2026?

First-time buyers pay 0% SDLT on properties up to £300,000. A 5% rate applies on the portion from £300,001 to £500,000. Above £500,000, standard rates apply in full.

What is the Stamp Duty Surcharge on Additional Properties?

An extra 5% surcharge is added across all SDLT bands if you purchase an additional residential property (such as a second home or buy-to-let).

Can I reclaim the 5% Stamp Duty Surcharge?

Yes, if you sell your previous main residence within 36 months of buying your new one, you can claim a full refund of the 5% surcharge from HMRC.

How much extra Stamp Duty do non-UK residents pay?

Non-UK residents pay a +2% surcharge on standard residential rates. When buying an additional property, both surcharges stack to +7%.

When must you file and pay Stamp Duty in the UK?

SDLT must be filed and paid within 14 days of completion. Late filing incurs an immediate £100 fine plus interest.

Is Multiple Dwellings Relief (MDR) still available?

No, Multiple Dwellings Relief was abolished on 1 June 2024. Standard residential rates apply to the total transaction value.