Stamp Duty Calculator
Calculate how much stamp duty (SDLT) you'll pay on your property purchase in England or Northern Ireland.
These rates are for England and Northern Ireland only. Buying in Scotland or Wales? Different taxes apply: Scotland - LBTT (Revenue Scotland) · Wales - LTT (Welsh Government)
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Last reviewed: 21 July 2026. Rates and figures on this page were checked against the linked official sources on that date. This page is general information, not tax or legal advice.
How stamp duty works in England and Northern Ireland
Stamp Duty Land Tax (SDLT) is a tax paid when you buy property or land over a certain price in England and Northern Ireland. The current rates took effect on 1 April 2025 and are set out on gov.uk. SDLT is charged in bands: you pay each rate only on the part of the price that falls within that band, never on the whole price.
Standard rates - home movers with one property
| Portion of price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Over £1,500,000 | 12% |
First-time buyers
Eligible first-time buyers pay no SDLT up to £300,000 and 5% on the portion from £300,001 to £500,000. If the price is over £500,000 the relief does not apply at all - the whole relief is lost, not tapered - and standard rates apply to the full price. Worth knowing when negotiating around the £500,000 mark.
Additional properties (second homes and buy-to-let)
If buying means you will own more than one residential property, you will usually pay 5% on top of each standard band - 5%, 7%, 10%, 15% and 17%. The higher rates do not usually apply to purchases under £40,000 or where you are replacing your main residence - see gov.uk's higher-rates guidance.
Non-UK residents
Buyers not present in the UK for at least 183 days in the 12 months before purchase usually pay a further 2% on top of whichever rates apply - including on top of first-time buyer relief and the additional-property rates (gov.uk).
Worked examples
Figures below use the rates in force from 1 April 2025 for England and Northern Ireland, applied per band as described above.
| Purchase price | Home mover | First-time buyer | Additional property |
|---|---|---|---|
| £250,000 | £2,500 | £0 | £15,000 |
| £500,000 | £15,000 | £10,000 | £40,000 |
| £750,000 | £27,500 | £27,500 (no relief above £500k) | £65,000 |
Example: £250,000 as a home mover = 0% on the first £125,000, then 2% on the next £125,000 = £2,500. A non-UK resident buyer adds a further 2% of the full price on top of any column above (£5,000 at £250,000). Use the calculator for your exact figure, and confirm with HMRC's official calculator.
When and how do you pay?
An SDLT return must be sent to HMRC and the tax paid within 14 days of completion. If you have a solicitor or conveyancer they will usually file the return and pay on your behalf as part of completing the purchase - most buyers never deal with HMRC directly. The legal responsibility stays with you though, and HMRC can charge penalties and interest if the deadline is missed. Full guidance on gov.uk.
What else will the purchase cost?
Stamp duty is only one line in the moving budget. MoneyHelper - the government-backed money guidance service - estimates buying and selling can cost over £5,000 in fees, excluding your deposit and stamp duty. Typical ranges:
| Cost | Typical range |
|---|---|
| Legal / conveyancing fees | About £2,000 inc. VAT |
| Local searches (buyer side) | £250 - £300 |
| Survey (depending on level) | About £380 - £1,500 |
| Mortgage booking fee | £100 - £200 |
| Mortgage arrangement / product fee | £1,000 - £2,000+ |
| Mortgage account fee | £100 - £300 |
| Mortgage valuation | £150 - £800 |
| HM Land Registry registration | £20 - £1,105 by price band and route |
| Removals | £400 - £1,000+ |
Indicative ranges only - your quotes will vary. Sources: MoneyHelper's buying and moving cost guide and HM Land Registry's fee scales (electronic applications for a whole registered title attract the lower fee).
Proposed: High Value Council Tax Surcharge from April 2028
At Autumn Budget 2025 the government announced a proposed annual surcharge on homes in England valued at £2 million or more (in 2026 prices), planned from April 2028, at flat yearly bands from £2,500 to £7,500. It is an ongoing ownership charge, not a purchase tax, and it is not yet law - the consultation closed in July 2026 and the details could change. See the Commons Library briefing and the gov.uk consultation.
Frequently asked questions
How is stamp duty calculated?
Stamp Duty Land Tax (SDLT) is banded like income tax - you pay each rate only on the part of the price that falls within that band, not on the whole price. For example, a home mover buying at £250,000 pays nothing on the first £125,000 and 2% on the next £125,000, a total of £2,500. The current rates and bands are published on gov.uk.
When and how do I pay stamp duty?
An SDLT return must be sent to HMRC and the tax paid within 14 days of completion. If you use a solicitor or conveyancer they will usually file the return and pay on your behalf as part of completion - but the legal responsibility stays with you, and HMRC can charge penalties and interest if the deadline is missed. See gov.uk's SDLT overview.
Do first-time buyers pay stamp duty?
Eligible first-time buyers in England and Northern Ireland pay no SDLT up to £300,000 and 5% on the portion from £300,001 to £500,000. Above £500,000 the relief does not apply at all - the whole relief is lost, not tapered - and standard rates apply to the full price. Source: gov.uk.
Who counts as a first-time buyer?
HMRC's definition is strict: broadly, you - and anyone you are buying with - must not have owned residential property before, and you must intend to live in the property as your main home. If you are unsure whether you qualify, check the detailed conditions on gov.uk or ask your conveyancer before relying on the relief.
What do I pay on a second home or buy-to-let?
If buying means you will own more than one residential property, you will usually pay a 5% surcharge on top of each standard band - giving rates of 5%, 7%, 10%, 15% and 17%. There are exceptions: the higher rates do not usually apply to purchases under £40,000, or where you are replacing your main residence. Details on gov.uk.
I am buying my new home before selling my old one - do I pay the higher rates?
Usually yes, at first - if you still own your previous main home on completion you generally pay the higher rates upfront. Once you sell your previous main residence you may be able to claim a refund of the surcharge, subject to conditions and time limits. Check the current rules on gov.uk before relying on a refund.
What is the non-UK resident surcharge?
Buyers who were not present in the UK for at least 183 days in the 12 months before purchase usually pay a 2% surcharge. It applies on top of all other residential SDLT rates - including the zero-rate bands, first-time buyer relief rates and the additional-property higher rates - so a non-resident buying an additional property pays 7% on top of the standard bands. Source: gov.uk.
Does this calculator work for Scotland or Wales?
No - SDLT only covers England and Northern Ireland. Scotland charges Land and Buildings Transaction Tax (LBTT) and Wales charges Land Transaction Tax (LTT), each with different bands - in Wales, for example, the 0% band only runs to £225,000 and there is no first-time buyer relief. Use Revenue Scotland's guidance or the Welsh LTT rates instead.
Are there any exemptions or other reliefs?
There are limited situations where no SDLT is due or a relief applies beyond first-time buyer relief. The rules change over time, so do not assume an exemption applies - check gov.uk's guidance or ask your conveyancer about your specific circumstances.
Will stamp duty rates change?
Rates can change at any Budget or fiscal event. As of July 2026 no change to the SDLT rates above has been announced since they took effect on 1 April 2025. Separately, the government has proposed a High Value Council Tax Surcharge - an annual charge on homes in England valued at £2 million or more, planned from April 2028. That proposal is not yet law and is an ongoing ownership charge, not a purchase tax. See the House of Commons Library briefing.
This page is general information, not tax, legal or financial advice. Your circumstances may change what you owe - HMRC's rules decide, not this page. For complex situations speak to your conveyancer or a tax adviser, and check the current figures on gov.uk.