How much Stamp Duty do first-time buyers pay in 2026?

From 1 April 2025, first-time buyers pay 0% SDLT on the first £300,000 of a property's purchase price, and 5% on the portion between £300,001 and £500,000. For properties over £500,000, standard rates apply with no first-time buyer relief. This means a first-time buyer purchasing at £400,000 would pay £5,000 in SDLT (5% of the £100,000 above the £300,000 threshold).

Do I pay extra Stamp Duty on a second home?

Yes. From October 2024, an additional 5% surcharge applies to every SDLT band when purchasing a second home, buy-to-let property, or any residential property you will not use as your main residence. For example, the standard 0% first band becomes 5%, the 2% band becomes 7%, and so on. You may be able to claim a refund of the surcharge if you sell your previous main residence within 3 years.

When do you have to pay Stamp Duty?

Stamp Duty Land Tax must be paid within 14 days of completing your property purchase. Your solicitor or conveyancer will normally handle this on your behalf as part of the completion process. Failure to pay on time can result in interest charges and penalties. The SDLT return must also be filed with HMRC within the same 14-day window, even if no tax is due.

Stamp Duty Calculator UK 2026 | SDLT Calculator England

How to use this calculator

1

Enter the property price

Type in the full purchase price agreed with the seller, before any deductions.

2

Select your buyer type

Choose whether you are a first-time buyer, buying an additional property, or a standard purchaser.

3

See your SDLT bill

Get an instant breakdown showing how much tax falls in each band and your total SDLT due.

Stamp Duty Land Tax Calculator

England and Northern Ireland — rates from 1 April 2025

Property purchase price

£

The agreed sale price of the property

Buyer type

Standard purchase First-time buyer Additional / second home

First-time buyer relief applies to properties up to £500,000. Additional property surcharge is +5% on all bands.

Stamp Duty Land Tax rates explained

SDLT is a tax you pay when you buy residential property in England or Northern Ireland above a certain value. It is paid to HMRC and must be settled within 14 days of completion — your conveyancer will usually handle this.

SDLT works on a tiered (or “slice”) system, similar to income tax. You pay the rate shown only on the portion of the price that falls within each band, not on the full purchase price.

Standard residential rates (England, from 1 April 2025)

Property value	SDLT rate
Up to £125,000	0%
£125,001 – £250,000	2%
£250,001 – £925,000	5%
£925,001 – £1,500,000	10%
Over £1,500,000	12%

First-time buyer relief (property price ≤ £500,000)

Property value	SDLT rate
Up to £300,000	0%
£300,001 – £500,000	5%
Properties over £500,000: no relief, standard rates apply

Additional dwelling surcharge (second homes and buy-to-let)

From October 2024, an additional 5% surcharge applies to every band when buying an additional residential property.

Property value	Effective rate
Up to £125,000	5%
£125,001 – £250,000	7%
£250,001 – £925,000	10%
£925,001 – £1,500,000	15%
Over £1,500,000	17%

What about Scotland and Wales?

Scotland has its own property purchase tax called Land and Buildings Transaction Tax (LBTT), administered by Revenue Scotland. Wales uses Land Transaction Tax (LTT), administered by the Welsh Revenue Authority. Both have different thresholds and rates. This calculator covers England and Northern Ireland only.

Stamp Duty Calculator