Stamp Duty Calculator 2026 | UK SDLT

Quick Answer

Stamp duty is a government tax on property purchases over certain thresholds. First-time buyers pay 0% on homes up to £300,000. Other buyers pay from 5% on amounts between £125,000–£250,000, rising to 17% above £1.5 million. Add 3% extra for second homes, 2% extra for overseas buyers. Use our calculator to find your exact liability.

How Much Stamp Duty Will You Pay?

Inputs:

Property purchase price (£)
Buyer type (first-time buyer / standard / second home / buy-to-let / overseas)
Property type (residential / non-residential)
Region (England / Scotland / Wales / Northern Ireland)

Outputs:

Total SDLT liability (£)
Tax breakdown by band
Percentage of purchase price
Payment deadline

Understanding Stamp Duty Rates in 2026

Current England & Northern Ireland Rates

The numbers tell us that stamp duty is progressive—you only pay the higher rate on the portion of the price that exceeds each threshold.

Standard Residential Rates (according to HMRC):

0% on the first £125,000
5% on £125,001–£250,000
10% on £250,001–£925,000
12% on £925,001–£1,500,000
17% on amounts over £1,500,000

First-Time Buyers Relief (2026) (per HMRC guidance):

0% on the first £300,000
5% on £300,001–£500,000
10% on £500,001 and above

What this means in practice: if you're a first-time buyer purchasing a £300,000 property, you pay zero stamp duty. A standard buyer purchasing the same property pays £8,750 in stamp duty. That's the exact difference first-time buyer relief is designed to capture.

Additional Properties (Second Homes & Buy-to-Let)

According to HMRC, additional properties attract a 3% surcharge applied on top of standard rates. This applies whether you're purchasing a buy-to-let investment or a second home.

Rates with 3% surcharge:

3% on £0–£125,000
8% on £125,001–£250,000
13% on £250,001–£925,000
15% on £925,001–£1,500,000
20% on amounts over £1,500,000

A £400,000 buy-to-let property attracts: £3,750 (3% on £0–£125k) + £10,000 (8% on £125k–£250k) + £15,000 (13% on £250k–£400k) = £28,750 in stamp duty.

Overseas Buyers

Per HMRC, overseas buyers face an additional 2% surcharge on top of applicable rates. This applies to all non-resident buyers of residential property.

Combined with other rates, overseas buyers effectively pay: 2% on the first £125k, 7% on the next band, 12% on the next, and so on. A £500,000 property purchased by an overseas buyer costs £34,250 in stamp duty instead of £28,750.

Scotland: Land and Buildings Transaction Tax (LBTT)

First/Main Residential (Scotland):

0% on first £175,000
3% on £175,001–£250,000
4% on £250,001–£500,000
4.5% on £500,001–£750,000
5% on amounts over £750,000

Additional Dwelling Supplement (Scotland):

8% surcharge on top of standard rates (from December 2024)

A £350,000 flat in Edinburgh costs: £0 (on first £175k) + £2,250 (3% on £175k–£250k) + £4,000 (4% on £250k–£350k) = £6,250 in LBTT. That's materially lower than the equivalent English property.

Wales: Land Transaction Tax (LTT)

Welsh-registered properties pay LTT instead of SDLT. Rates changed in December 2024 with higher rates on additional properties.

First/Main Residential (Wales):

0% on first £225,000
6% on £225,001–£400,000
7.5% on £400,001–£650,000
8% on £650,001–£750,000
14% on amounts over £750,000

Additional Properties (from 10 December 2024):

5% surcharge on top of standard rates (increased from 4%)

A £300,000 Cardiff flat costs: £0 (on first £225k) + £4,500 (6% on £225k–£300k) = £4,500 in LTT. Additional properties pay an additional 5% surcharge across all bands.

How to Use This Calculator

Step 1: Enter the Purchase Price

Input the full purchase price of the property. This should be the agreed purchase price, not including any furniture or chattels (which are sometimes sold separately to reduce tax). HMRC scrutinises this heavily.

Step 2: Select Your Buyer Type

First-Time Buyer: You've never owned a property before. Relief applies to the main residence only. Joint buyers where one is first-time don't qualify.

Standard Buyer: You've previously owned property or this isn't your first purchase.

Second Home/Holiday Let: You own a main residence elsewhere.

Buy-to-Let: Investment property for rental purposes.

Overseas Buyer: Non-UK resident (by tax domicile, not just nationality).

Step 3: Confirm Your Property Location

Tax rates vary by nation:

England: SDLT standard rates
Northern Ireland: SDLT standard rates (same as England)
Scotland: LBTT (different system entirely)
Wales: LTT (Welsh variant)

Your property postcode determines which system applies.

Step 4: Review the Calculation

The calculator shows: total liability, amount payable at each threshold, and effective tax rate as a percentage of purchase price.

Payment & Filing Deadlines

14 days from completion (per HMRC SDLT requirements):

File SDLT return with HMRC (online via HMRC portal)
Pay any SDLT due
Miss this deadline: Penalties starting at £100, plus interest on unpaid tax

What happens next:

HMRC sends a Stamp Duty Certificate once paid
Solicitor submits this to Land Registry
Only after certification does Land Registry accept your application

Practical Examples

Example 1: First-Time Buyer, England

Property: £280,000 flat in Manchester

First-time buyer relief applies
0% on first £300,000
Total stamp duty: £0

Versus if you weren't first-time buyer:

5% on £125k–£250k = £6,250
10% on £250k–£280k = £3,000
Total: £9,250

First-time buyer relief saves you £9,250—genuine cash saving at purchase.

Example 2: Second Home, Wales

Property: £400,000 holiday cottage in Pembrokeshire

Additional property (5% surcharge)
Standard Welsh rates plus 5% surcharge
0% on first £225,000
6% + 5% = 11% on £225k–£400k = £19,250
Total stamp duty: £19,250

Example 3: Buy-to-Let, Scotland

Property: £550,000 flat in Edinburgh

Buy-to-let property
Standard LBTT plus 8% Additional Dwelling Supplement
0% on first £175k
3% + 8% = 11% on £175k–£250k = £8,250
4% + 8% = 12% on £250k–£500k = £30,000
4.5% + 8% = 12.5% on £500k–£550k = £6,250
Total LBTT: £44,500

Tax Planning Strategies

Timing Considerations

Stamp duty is based on completion date. If your purchase completes before a certain tax date, your rate is locked. Some buyers time purchases to avoid threshold crossings, though HMRC has anti-avoidance rules.

Separate Chattels from Property

Furniture, fittings, and chattels can be purchased separately from the property. Agreeing a lower property price and paying separately for chattels can reduce stamp duty, as long as values are genuinely independent and documented. HMRC will scrutinise suspicious splits (e.g., £250k property + £50k furniture in a £300k purchase).

Joint Ownership

If purchasing with a partner:

First-time buyer relief applies only if all buyers are first-time
If one partner previously owned, neither qualifies for relief
Additional property surcharge applies if either party already owns property

Common Questions

Can I negotiate a lower price to reduce stamp duty? Yes, but the tax is based on the actual consideration (everything given, not just money). Courts and HMRC examine all exchanges—you can't artificially separate chattels without genuine basis.

What if I purchase jointly with someone who owns property? The additional property surcharge applies to the joint purchase because one owner already owns property. First-time buyer relief doesn't apply.

Is there any way to reduce the stamp duty I owe? Legitimately: timing, chattels separation, structure of purchase (company vs personal). Illegitimately: underreporting value. HMRC now uses land registry data to cross-reference.

Do I need to submit the return myself? Your solicitor almost always handles SDLT filing and payment. Confirm it's included in their quoted fee. You'll need the Stamp Duty Certificate for Land Registry registration.

What happens if I miss the 14-day deadline?

Day 15–30: £100 penalty
Day 31+: £200 penalty + interest at 5% on unpaid tax
Your registration delays until resolved

Yes. You pay 0% on properties up to £300,000—a genuine saving of £9,250–£15,000 compared to standard buyers on the same property. It's the most meaningful government support for first-time buyers currently available. Use it wisely.

Legitimately, yes (furniture sold separately at fair value). Illegitimately, no (HMRC scrutinizes artificial separations). If you genuinely need to furnish a property, selling chattels separately is fine. If you're trying to artificially reduce SDLT, HMRC will investigate.

Neither of you qualifies for first-time relief. All buyers must be first-time to qualify. The higher standard rates apply to the entire purchase price.

14 days from completion. Miss the deadline and penalties start at £100, plus interest on unpaid tax. Your solicitor handles this automatically—confirm it's included in their fee.

Limited: timing (buy before rates change, though rare), chattels separation (legitimate only if genuine), and structure (company vs personal ownership, which has complex trade-offs). For most buyers, you pay what's due.

Key Takeaways

Stamp duty is progressive; you only pay higher rates on the portion above each threshold
First-time buyers save significant sums on properties up to £300,000
Additional properties incur a 3% surcharge (England/NI), 5% (Wales), 8% ADS (Scotland)
Scotland (LBTT) and Wales (LTT) have different systems and (generally) lower rates
Payment deadline: 14 days from completion; missing it triggers penalties
Your solicitor handles filing; confirm it's included in their fee

Stamp Duty Calculator UK 2026