Last updated: September 2026. This guide covers Stamp Duty Land Tax (SDLT) in England and Northern Ireland, with notes on Scotland and Wales. It is educational content, not tax advice.
Stamp Duty is one of the biggest upfront costs of buying a home in the UK, and it can easily run into thousands of pounds. Yet many buyers only find out how much they owe late in the process, when it is too late to plan for it.
In this guide you will find the current Stamp Duty rates, a simple way to calculate what you will pay, worked examples for first time buyers, home movers and buyers of additional properties, and answers to the most common questions. We also explain how the rules changed in 2024 and 2025, because many older calculators and articles online still use thresholds that no longer apply, which can leave buyers with a nasty surprise on completion day.
Stamp Duty Calculator
Stamp Duty Calculator (England and NI)
Estimate only, based on SDLT rates in force since 1 April 2025. Confirm the final amount with your conveyancer.
Enter the purchase price, choose your buyer type and tick the box if you are not a UK resident. The calculator applies the current SDLT bands, first time buyer relief, the 5% surcharge on additional properties and the 2% non resident surcharge.
The calculator gives an estimate only. Your solicitor or conveyancer will confirm the exact amount.
What Is Stamp Duty?
Stamp Duty Land Tax (SDLT) is a tax paid when you buy a property or land over a certain price in England or Northern Ireland. Scotland and Wales have their own versions:
- Scotland: Land and Buildings Transaction Tax (LBTT).
- Wales: Land Transaction Tax (LTT).
The tax is paid by the buyer, not the seller. It must be paid to HM Revenue and Customs (HMRC) within 14 days of completion. In most cases, your solicitor or conveyancer files the return and pays the tax on your behalf, using money you provide.
Current Stamp Duty Rates in England and Northern Ireland
Stamp Duty works like income tax: you pay different rates on different portions of the price, not one rate on the whole amount.
Standard rates (home movers and most buyers)
| Portion of the purchase price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1.5 million | 10% |
| Above £1.5 million | 12% |
First time buyer rates
First time buyers pay less, as long as the property costs £500,000 or less:
| Portion of the purchase price | Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 to £500,000 | 5% |
If the price is above £500,000, first time buyer relief does not apply at all, and the standard rates are used on the whole price.
Additional properties
If you are buying a second home or a buy to let property, and you will own more than one residential property after the purchase, you usually pay a 5% surcharge on top of each standard band. This surcharge increased from 3% to 5% on 31 October 2024. It generally applies to purchases of £40,000 or more.
Non UK residents
Buyers who have not been present in the UK for at least 183 days in the 12 months before the purchase usually pay an extra 2% surcharge. This can be added to the additional property surcharge.
These rates have applied since 1 April 2025. No changes had been announced for 2026 at the time of writing. Always check the latest rates on GOV.UK.
How Stamp Duty Has Changed Recently
Stamp Duty thresholds have moved several times in recent years, which is why older articles and calculators may give the wrong answer:
- From September 2022 to March 2025, a temporary cut meant the standard nil rate band was £250,000, and first time buyers paid nothing up to £425,000 on homes worth up to £625,000.
- On 31 October 2024, the surcharge on additional properties rose from 3% to 5%.
- On 1 April 2025, the temporary cut ended. The standard nil rate band returned to £125,000, and first time buyer relief returned to £300,000 on homes worth up to £500,000.
For a home mover buying at £300,000, this change increased the bill from £2,500 to £5,000. For a first time buyer at £425,000, it rose from nothing to £6,250. Always make sure any calculator you use reflects the current rules.
How to Calculate Stamp Duty: Step by Step
Let’s work through a £350,000 purchase by a home mover at standard rates:
- The first £125,000 is taxed at 0%: £0
- The next £125,000 (from £125,001 to £250,000) is taxed at 2%: £2,500
- The remaining £100,000 (from £250,001 to £350,000) is taxed at 5%: £5,000
Total Stamp Duty: £7,500
Now the same £350,000 purchase by a first time buyer:
- The first £300,000 is taxed at 0%: £0
- The remaining £50,000 is taxed at 5%: £2,500
Total Stamp Duty: £2,500, a saving of £5,000.
And for someone buying a £350,000 buy to let property with the 5% surcharge:
- The first £125,000 at 5%: £6,250
- The next £125,000 at 7%: £8,750
- The remaining £100,000 at 10%: £10,000
Total Stamp Duty: £25,000
Stamp Duty Examples at Different Prices
| Purchase price | Home mover (standard) | First time buyer | Additional property |
|---|---|---|---|
| £200,000 | £1,500 | £0 | £11,500 |
| £250,000 | £2,500 | £0 | £15,000 |
| £300,000 | £5,000 | £0 | £20,000 |
| £350,000 | £7,500 | £2,500 | £25,000 |
| £425,000 | £11,250 | £6,250 | £32,500 |
| £500,000 | £15,000 | £10,000 | £40,000 |
| £750,000 | £27,500 | £27,500 (no relief) | £65,000 |
| £1,000,000 | £43,750 | £43,750 (no relief) | £93,750 |
England and Northern Ireland, UK residents. Figures are estimates.
Two things stand out. First, first time buyers pay no Stamp Duty at all up to £300,000. Second, the relief disappears completely above £500,000, so a first time buyer paying £505,000 pays the full standard amount.
Who Counts as a First Time Buyer?
To claim first time buyer relief, everyone buying the property must:
- Never have owned a residential property, or a share of one, anywhere in the world, including through inheritance.
- Intend to live in the property as their main home.
If you buy with a partner who has owned a home before, relief is not available, even if you have never owned one yourself.
Stamp Duty on Additional Properties
The 5% surcharge usually applies if, at the end of the day of purchase, you own more than one residential property and are not replacing your main residence. Common situations include:
- Buying a buy to let or holiday home.
- Buying a new home before selling your old main residence.
- Buying a property for a family member where you are the legal owner.
Replacing your main home: if you pay the surcharge because you buy your new home before selling the old one, you may be able to claim a refund if you sell your previous main residence within three years.
Stamp Duty in Scotland and Wales
Scotland (LBTT)
| Portion of the price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Above £750,000 | 12% |
First time buyers in Scotland benefit from a higher nil rate band of £175,000. An Additional Dwelling Supplement of 8% applies to many second homes and buy to let purchases.
Wales (LTT)
| Portion of the price | Rate |
|---|---|
| Up to £225,000 | 0% |
| £225,001 to £400,000 | 6% |
| £400,001 to £750,000 | 7.5% |
| £750,001 to £1.5 million | 10% |
| Above £1.5 million | 12% |
Wales does not offer a separate first time buyer relief, but its higher starting threshold means many first time buyers pay little or nothing. Higher rates apply to additional properties.
How Stamp Duty Fits Into Your Buying Costs
Stamp Duty is only one of the upfront costs of buying a home. Others include:
- Your deposit.
- Solicitor or conveyancing fees.
- Survey fees.
- Mortgage arrangement fees.
- Removal costs.
Stamp Duty cannot usually be added to your mortgage, so you will need the cash available at completion. Some buyers choose a mortgage deal with no product fee to free up cash for tax and moving costs. To see how your mortgage costs compare, read our guide to the best mortgage rates today in the UK.
Special Situations
New build homes. Stamp Duty is charged in the same way on new builds, based on the price you pay. Incentives from the developer, such as paying your legal fees, may affect the chargeable amount, so ask your conveyancer.
Shared ownership. You can usually choose to pay Stamp Duty on the share you buy, with more due later if you buy further shares, or pay on the full market value upfront. First time buyer relief can apply in some cases.
Transfers between spouses. Transferring a share of a home to a spouse or civil partner is usually free of Stamp Duty unless money or a mortgage changes hands.
Inherited property. Inheriting a property does not trigger Stamp Duty, but owning part of an inherited home can affect whether you pay the surcharge on a later purchase.
Buying through a company. Different and sometimes higher rates can apply. Take specialist advice.
What Happens If You Pay Late?
If the return is filed or the tax is paid after the 14 day deadline, HMRC can charge penalties and interest. Penalties start at £100 for filing up to three months late and can increase after that. Because your conveyancer normally handles the return, make sure you give them the funds in good time before completion.
Ways to Reduce Your Stamp Duty
You cannot avoid Stamp Duty legally if you owe it, but you can make sure you do not pay more than necessary:
- Claim first time buyer relief if you qualify.
- Check whether the price includes items such as furniture or appliances. Genuine chattels are not subject to SDLT, but values must be realistic and justifiable.
- Claim a refund if you paid the higher rates and then sell your old main home within three years.
- Negotiate the price. Because of the tiered bands, a small reduction around a threshold can save some tax, especially near £300,000 or £500,000 for first time buyers.
Be wary of any scheme that promises to cut your Stamp Duty through complex arrangements. HMRC actively challenges these, and you could face back taxes and penalties.
Common Stamp Duty Mistakes
- Forgetting to budget for it until late in the process.
- Assuming you are a first time buyer when a co buyer has owned a home before.
- Missing the 14 day deadline. Late filing can lead to penalties and interest.
- Not claiming a refund after selling your previous main home.
- Using the wrong rates for Scotland or Wales.
Frequently Asked Questions
When do I pay Stamp Duty?
You must file a return and pay within 14 days of completion. Your solicitor or conveyancer usually handles this for you.
Do first time buyers pay Stamp Duty?
Not on properties up to £300,000 in England and Northern Ireland. Between £300,001 and £500,000, they pay 5% on the portion above £300,000. Above £500,000, the relief does not apply.
Can I add Stamp Duty to my mortgage?
Generally, no. Stamp Duty must be paid in cash at completion, although some buyers borrow a larger mortgage to keep more cash available, which increases their debt.
Do I pay Stamp Duty on a shared ownership property?
Special rules apply. You may be able to pay Stamp Duty on the share you buy or on the full market value in one go. Your conveyancer can advise which option suits you.
Do I pay Stamp Duty if I buy with someone who has owned a home before?
You can still buy together, but you will not get first time buyer relief. Standard rates apply to the whole purchase, and the surcharge may apply if either of you will own another property.
Is Stamp Duty changing?
At the time of writing, no changes had been announced for 2026. Tax rules can change in government budgets, so check GOV.UK before you buy.
The Bottom Line
Stamp Duty in England and Northern Ireland is charged in bands from 0% to 12%. First time buyers pay nothing up to £300,000 and 5% on the portion up to £500,000, while buyers of additional properties pay a 5% surcharge on every band. On a £350,000 home, that means £7,500 for a home mover, £2,500 for a first time buyer and £25,000 for a buy to let purchase.
Use the calculator to estimate your bill early, build it into your budget and ask your conveyancer to confirm the final amount. If your situation is complex, speak to a qualified tax adviser.
Disclaimer: This article is for general educational purposes only and does not constitute tax or legal advice. Stamp Duty rates and reliefs are set by the UK, Scottish and Welsh governments and may change. Always confirm your liability with HMRC guidance on GOV.UK, your conveyancer or a qualified tax adviser.