About the Stamp Duty Calculator (SDLT) 2026
Stamp Duty Land Tax (SDLT) is charged when you buy a home or land in England or Northern Ireland for more than £125,000 (£300,000 for first-time buyers). Like income tax, it is charged in slices: each rate only applies to the part of the price that falls within that band, so crossing a threshold never makes the whole price more expensive.
Since 1 April 2025 the nil-rate band is back to £125,000 and first-time buyer relief covers homes up to £500,000. Buying an extra home adds a 5% surcharge to every band, and non-UK residents pay 2% more on top.
How to use
- Enter the property price you have agreed (or tap one of the example prices).
- Pick the buyer type: first-time buyer, moving home (replacing your main residence) or additional property such as a second home or buy-to-let.
- Tick the non-UK resident box if any buyer has spent fewer than 183 days in the UK in the 12 months before the purchase.
- Read the total, the effective rate and the band-by-band table. The comparison table shows what each buyer type would pay at the same price.
SDLT rates from 1 April 2025
| Portion of the price | Moving home | Additional property | Non-UK resident (home mover) |
|---|---|---|---|
| Up to £125,000 | 0% | 5% | 2% |
| £125,001 – £250,000 | 2% | 7% | 4% |
| £250,001 – £925,000 | 5% | 10% | 7% |
| £925,001 – £1.5 million | 10% | 15% | 12% |
| Over £1.5 million | 12% | 17% | 14% |
| First-time buyers (price up to £500,000) | Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 – £500,000 | 5% |
| Price over £500,000 | standard rates on the whole price |
Worked example (gov.uk): a £295,000 home bought by a home mover pays 0% on the first £125,000, 2% on the next £125,000 (£2,500) and 5% on the final £45,000 (£2,250) — £4,750 in total.
| Price | First-time buyer | Moving home | Additional property |
|---|---|---|---|
| £250,000 | £0 | £2,500 | £15,000 |
| £300,000 | £0 | £5,000 | £20,000 |
| £400,000 | £5,000 | £10,000 | £30,000 |
| £500,000 | £10,000 | £15,000 | £40,000 |
| £750,000 | £27,500 | £27,500 | £65,000 |
| £1,000,000 | £43,750 | £43,750 | £93,750 |
Who counts as a first-time buyer, and when the surcharges apply
First-time buyer relief applies only if every buyer has never owned a home (or a share of one) anywhere in the world, and you intend to live in the property as your main residence. If you buy with a partner who has owned a home before, you cannot claim it.
The higher rates for additional dwellings (5% on top since 31 October 2024) apply if, at the end of the day of purchase, you own more than one residential property worth £40,000 or more — including property abroad — and you are not replacing your main residence. If you buy a new home before selling your old one, you pay the higher rates first and can claim a refund if you sell your previous main home within 36 months. Companies buying residential property always pay the higher rates.
The non-UK resident surcharge of 2% applies if any buyer was in the UK for fewer than 183 days in the 12 months before the purchase. It stacks on top of all other rates, including first-time buyer and additional-property rates. You may be able to reclaim it if you then spend 183 days in the UK in the following 12 months.
Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT), with different bands and surcharges — this calculator does not cover them. Mixed-use, non-residential, shared ownership and purchases over £500,000 by companies (15% rate) are also outside its scope.
Sources
- gov.uk — Stamp Duty Land Tax: residential property rates
- gov.uk — Rates of Stamp Duty Land Tax for non-UK residents
- gov.uk — SDLT relief for first-time buyers
- gov.uk — SDLT: buying an additional residential property
Results are estimates for a straightforward residential purchase and are not tax or legal advice. Your solicitor or conveyancer files the SDLT return; check HMRC's own SDLT calculator for complex cases (leases, linked transactions, mixed-use or multiple dwellings).
FAQ
How much stamp duty do I pay on a £300,000 house?
If you are moving home: £5,000 (2% of £125,000 plus 5% of £50,000). A first-time buyer pays nothing. If it is a second home or buy-to-let you pay £20,000, because the 5% surcharge applies to every band.
Do first-time buyers pay stamp duty in 2026?
Not on the first £300,000. Between £300,001 and £500,000 they pay 5%, so a £400,000 home costs £5,000. If the price is above £500,000 the relief is lost completely and standard rates apply to the whole price.
Did stamp duty change in April 2025?
Yes. The temporary higher thresholds ended on 31 March 2025: the nil-rate band fell from £250,000 to £125,000 and first-time buyer relief went from £425,000 (up to £625,000) back to £300,000 (up to £500,000). No further changes to residential rates have taken effect since.
Do I pay the second-home surcharge if I haven't sold my old house yet?
Yes, usually. If you buy your new main home before selling the old one, you pay the higher rates at completion. If you sell your previous main residence within 36 months, you can ask HMRC for a refund of the extra 5%.
Does this calculator work for Scotland or Wales?
No. Scotland charges Land and Buildings Transaction Tax and Wales charges Land Transaction Tax, each with its own bands and surcharges. This tool covers Stamp Duty Land Tax in England and Northern Ireland only.