Stamp Duty Land Tax (SDLT) is progressive — you pay different rates on different portions of the price, not a flat rate on the whole amount. For 2026 in England: 0% on the first £250,000, 5% on £250,001–£925,000, 10% on £925,001–£1.5m, and 12% above.
First-time buyers pay nothing up to £425,000. Second homes and buy-to-let attract a 3% surcharge on all bands. Scotland (LBTT) and Wales (LTT) have their own separate rates — select your country above.
Buying a property is one of the biggest financial decisions you will make, and Stamp Duty Land Tax (SDLT) can add thousands to your upfront costs. This calculator gives you an instant, accurate figure for how much stamp duty you will pay on your property purchase, including first-time buyer relief and second home surcharges.
Stamp Duty is a progressive tax — you pay different rates on different portions of the property price. For residential properties, you pay nothing on the first £250,000 (or first £425,000 if you are a first-time buyer), then 5% on the portion from £250,001 to £925,000, 10% on £925,001 to £1.5 million, and 12% on anything above. The tax is calculated on the portion in each band, not the whole price.
Buy-to-let investors and those buying a second home pay an additional 3% surcharge on top of the standard rates across all bands. However, if you are replacing your main residence, you can claim a refund if you sell your previous home within 36 months.
First-time buyers benefit from significantly reduced stamp duty. You pay nothing on properties up to £425,000, and only 5% on the portion between £425,001 and £625,000. If the property exceeds £625,000, you cannot claim first-time buyer relief and standard rates apply. Both buyers must be first-time buyers to qualify — if one has owned property before, the relief is lost.
Compare rates across the UK with our Wales LTT calculator or check Scottish tax rates.
Based on your calculation, here are actionable steps to improve your financial position:
These are general suggestions based on common scenarios. For personalised advice, speak to a regulated financial adviser or accountant.
| Property Price Band | Standard Rate | Buy-to-Let / Second Home |
|---|---|---|
| Up to £250,000 | 0% | 3% |
| £250,001 – £925,000 | 5% | 8% |
| £925,001 – £1.5 million | 10% | 13% |
| Over £1.5 million | 12% | 15% |
0% on first £425,000. 5% on £425,001 to £625,000. No relief above £625,000. You must never have owned property anywhere in the world.
| Property Price Band | Standard Rate | Additional Dwelling |
|---|---|---|
| Up to £145,000 | 0% | 6% |
| £145,001 – £250,000 | 2% | 8% |
| £250,001 – £325,000 | 5% | 11% |
| £325,001 – £750,000 | 10% | 16% |
| Over £750,000 | 12% | 18% |
| Property Price Band | Standard Rate | Additional Property |
|---|---|---|
| Up to £225,000 | 0% | 4% |
| £225,001 – £400,000 | 6% | 10% |
| £400,001 – £750,000 | 7.5% | 11.5% |
| £750,001 – £1.5 million | 10% | 14% |
| Over £1.5 million | 12% | 16% |
This calculator uses the following official sources for 2026/27:
All calculations are verified against official HMRC thresholds where available. For complex personal situations, consult a regulated financial adviser or accountant. This calculator provides estimates only — your actual tax position may differ based on individual circumstances.
Property tax works differently across the UK. England and Northern Ireland use Stamp Duty Land Tax (SDLT), Scotland uses Land and Buildings Transaction Tax (LBTT), and Wales uses Land Transaction Tax (LTT). Each system has different thresholds and rates.
| Purchase Price | England SDLT | Scotland LBTT | Wales LTT | Cheapest Option |
|---|---|---|---|---|
| £150,000 | £0 | £100 | £0 | England & Wales |
| £200,000 | £1,500 | £1,100 | £0 | Wales (£0) |
| £250,000 | £2,500 | £2,100 | £1,500 | Wales |
| £300,000 | £3,500 | £4,600 | £4,500 | England |
| £400,000 | £7,500 | £11,600 | £10,500 | England |
| £500,000 | £12,500 | £19,100 | £17,500 | England |
| £750,000 | £28,750 | £42,350 | £36,250 | England |
Key insight: Wales is cheapest for properties under £225,000 thanks to its 0% threshold. England becomes cheapest for properties above £260,000. Scotland is typically the most expensive for mid-range properties. Calculate Welsh LTT or check Scottish tax rates.
First-time buyers in England and Northern Ireland get significant Stamp Duty relief. Here is everything you need to know for 2026/27:
£300,000 flat in Manchester: £0 SDLT. You pay nothing.
£450,000 house in Bristol: 5% on £25,000 = £1,250 SDLT
£500,000 home in London: 5% on £75,000 = £3,750 SDLT
£650,000 property: No first-time buyer relief. Standard rates apply = £20,000 SDLT
Tip: If you are close to the £425,000 threshold, negotiate the price down slightly to save thousands. A £430,000 purchase costs £250 SDLT, but £424,999 costs nothing.
Buying an additional property (buy-to-let, holiday home, or helping a family member) triggers a 3% surcharge on top of standard SDLT rates. This applies to the entire purchase price.
If you buy a new main home before selling your old one, you pay the 3% surcharge initially. However, if you sell your previous main residence within 36 months, you can claim a full refund of the surcharge. This is commonly done when chains collapse or timing does not align.
Example: You buy a £400,000 new main home while still owning your old £300,000 flat. You pay £18,000 SDLT (£12,000 standard + £12,000 surcharge = capped at additional property rates). When you sell the flat 3 months later, you claim a £12,000 refund.
Calculate buy-to-let tax and yield or read our guide to Section 24 mortgage interest restrictions.