Stamp Duty Calculator
Calculate SDLT for England & Northern Ireland property purchases.
Relief on properties up to £500,000
Second home or buy-to-let (+5% surcharge)
Enter your own SDLT figure
£5,000
Effective rate: 1.67%
| Band | Rate | Taxable | Tax |
|---|---|---|---|
| £0 – £125,000 | 0.0% | £125,000 | £0 |
| £125,000 – £250,000 | 2.0% | £125,000 | £2,500 |
| £250,000 – £300,000 | 5.0% | £50,000 | £2,500 |
| Total | £5,000 | ||
This calculator covers residential SDLT for England and Northern Ireland. Wales uses Land Transaction Tax (LTT) and Scotland uses Land and Buildings Transaction Tax (LBTT) with different rates.
Stamp Duty Land Tax (SDLT) Explained
Stamp Duty Land Tax (SDLT) is a tax you pay when buying property or land in England and Northern Ireland. The amount depends on the purchase price, whether it's your first home, and if you already own another property.
2026 Stamp Duty Rates
| Band | Rate |
|---|---|
| £0 – £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 buyers pay 0% up to £425,000. Additional properties pay +5% surcharge.
🏠 Additional Property Surcharge
Buy-to-let and second homes pay an extra 5% on top of standard rates. A £300,000 second home costs £17,500 in stamp duty vs £2,500 for a main residence.
🎓 First-Time Buyer Relief
Pay no stamp duty on properties up to £425,000. For £425,001 to £625,000, pay 5% only on the amount above £425,000.
Frequently Asked Questions
How much stamp duty do I pay on a £300,000 house in 2026?▼
For a standard residential purchase at £300,000, you pay £2,500 in stamp duty (0% on the first £125,000, then 2% on £125,001-£250,000 = £2,500, and 5% on £250,001-£300,000 = £2,500). First-time buyers pay £0 as properties up to £425,000 are exempt. Buy-to-let investors pay an additional 5% surcharge, totalling £17,500.
What is the stamp duty on a second home in 2026?▼
Second homes and buy-to-let properties in England and Northern Ireland attract a 5% stamp duty surcharge on top of standard rates. This applies to the entire purchase price. For example, a £300,000 second home would cost £17,500 in stamp duty compared to £2,500 for a main residence.
Do first-time buyers pay stamp duty in 2026?▼
First-time buyers in England and Northern Ireland pay no stamp duty on properties up to £425,000. For properties between £425,001 and £625,000, you pay 5% only on the portion above £425,000. Properties over £625,000 don't qualify for first-time buyer relief.
What are the current stamp duty rates for 2026?▼
The 2026 SDLT rates for England and Northern Ireland are: 0% up to £125,000 (£425,000 for first-time buyers), 2% from £125,001-£250,000, 5% from £250,001-£925,000, 10% from £925,001-£1.5m, and 12% above £1.5m. Additional properties pay an extra 5% surcharge.
When do I have to pay stamp duty?▼
Stamp duty must be paid within 14 days of completion. Your solicitor or conveyancer typically handles this on your behalf and submits the return to HMRC. Late payments incur interest and penalties.
Is stamp duty different in Scotland and Wales?▼
Yes. Scotland uses Land and Buildings Transaction Tax (LBTT) with different rates and bands. Wales uses Land Transaction Tax (LTT). This calculator covers England and Northern Ireland only, which use Stamp Duty Land Tax (SDLT).