UK Stamp Duty Calculator 2026: SDLT Rates and First-Time Buyer Relief
What you actually pay in Stamp Duty Land Tax on a 2026 UK property purchase. Standard rates, the harsher first-time buyer thresholds since April 2025, the 5% second-home surcharge, and worked examples for £250K, £400K, £600K and £1m homes.
By FreeFinCalc Editorial · Updated April 9, 2026 · UK 2025-26 tax year data
Stamp Duty Land Tax (SDLT) is the tax buyers pay when purchasing residential property in England and Northern Ireland. Wales has Land Transaction Tax and Scotland has Land and Buildings Transaction Tax instead. From April 2025 the temporary higher SDLT thresholds introduced in 2022 were reverted, so the nil-rate band is now £125,000 (down from £250,000) and the first-time buyer relief threshold is £300,000 (down from £425,000), with first-time buyer relief available on purchases up to £500,000 (down from £625,000). The 5% surcharge for additional dwellings still applies. For the typical UK first-time buyer purchasing the median £290,000 home in England, the SDLT bill in 2026 is £3,300 — versus zero before April 2025.
Standard SDLT Rates April 2025 Onwards
Standard SDLT bands for residential property purchases in England and Northern Ireland. These rates apply to anyone who is not a first-time buyer, and to first-time buyers on properties costing more than £500,000 (in which case standard rates apply on the entire purchase price).
| Property price band | SDLT rate |
|---|---|
| £0 to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1.5 million | 10% |
| Over £1.5 million | 12% |
First-Time Buyer SDLT Relief 2026
First-time buyers in England and Northern Ireland get more generous treatment, but only on properties costing £500,000 or less. If the property costs more than £500,000, first-time buyers pay the full standard rate on the entire purchase price (no relief at all). Both buyers in a joint purchase must be first-time buyers.
| Property price band | First-time buyer SDLT rate |
|---|---|
| £0 to £300,000 | 0% |
| £300,001 to £500,000 | 5% |
| Over £500,000 | No relief — standard rates apply |
Worked SDLT Examples (April 2025 Onwards)
How much you actually pay across common purchase prices. The first-time buyer column assumes you qualify and the property is £500,000 or less.
| Purchase price | Standard SDLT | First-time buyer SDLT | Additional dwelling SDLT (+5%) |
|---|---|---|---|
| £200,000 | £1,500 | £0 | £11,500 |
| £290,000 | £4,500 | £0 | £19,000 |
| £400,000 | £7,500 | £5,000 | £27,500 |
| £500,000 | £12,500 | £10,000 | £37,500 |
| £600,000 | £17,500 | No relief — £17,500 | £47,500 |
| £800,000 | £27,500 | No relief — £27,500 | £67,500 |
| £1,000,000 | £41,250 | No relief — £41,250 | £91,250 |
The Additional Dwelling Surcharge
If the property you are buying will not be your only residence (because you own another home anywhere in the world that you are not selling on the same day), you pay an extra 5% on top of the standard SDLT rate on the entire purchase price. The surcharge was raised from 3% to 5% in October 2024. Buy-to-let investors, second home buyers, and parents helping children buy all typically face this surcharge. There is a refund mechanism if you sell your previous main residence within 36 months. Non-UK residents pay an additional 2% on top of all rates including the surcharge.
Wales (LTT) and Scotland (LBTT) Differ
Wales uses Land Transaction Tax (LTT). The Welsh nil-rate band is £225,000 (higher than England), and the higher rates are 6% £225K-£400K, 7.5% £400K-£750K, 10% £750K-£1.5M, and 12% above. Scotland uses Land and Buildings Transaction Tax (LBTT). The Scottish nil-rate band is £145,000 (£175,000 for first-time buyers), with 2% £145K-£250K, 5% £250K-£325K, 10% £325K-£750K, and 12% above. Both Wales and Scotland have additional dwelling supplements of 4% and 8% respectively.
Frequently Asked Questions
How much is stamp duty on a £300,000 house in 2026?+
On a £300,000 home in England in 2026, standard SDLT is £5,000 (0% on the first £125,000 plus 2% on £125,001-£250,000 plus 5% on £250,001-£300,000). A first-time buyer pays £0 because the property is below their £500,000 relief ceiling and most of the price is within the £300,000 first-time buyer nil-rate band. A buy-to-let or second-home buyer pays £20,000 with the 5% additional dwelling surcharge applied to the entire price.
What is the stamp duty threshold in 2026?+
The standard SDLT nil-rate band is £125,000 from April 2025 onwards (reverted from the temporary £250,000 threshold). First-time buyers have a higher nil-rate band of £300,000, with the 5% rate applying between £300,001 and £500,000. First-time buyer relief is unavailable on properties costing more than £500,000.
Do first-time buyers pay stamp duty in 2026?+
First-time buyers in England and Northern Ireland pay no SDLT on properties up to £300,000. Between £300,001 and £500,000 they pay 5% on the portion above £300,000. On properties over £500,000 they get no relief at all and pay the full standard rates on the entire purchase price. Both buyers in a joint purchase must be first-time buyers to qualify.
How much is the second home stamp duty surcharge?+
The Higher Rates for Additional Dwellings (HRAD) surcharge is 5% as of October 2024 (raised from 3%). This is added to the standard SDLT rate on the entire purchase price, not just the portion above thresholds. Anyone buying a property who owns another residence anywhere in the world and is not replacing their main home pays the surcharge. It can be reclaimed if you sell your previous main residence within 36 months.
When do I pay stamp duty?+
SDLT is payable within 14 days of completion. In practice your conveyancer or solicitor handles the SDLT return and payment as part of the completion process, taking the funds from your deposit. You receive a Land Transaction Return Certificate which is required to register the transaction at the Land Registry. Late payment incurs interest and penalties from HMRC.
Can I avoid stamp duty legally?+
Legitimate ways to reduce SDLT include: claiming first-time buyer relief if eligible, claiming Multiple Dwellings Relief if buying a property with a granny annex or multiple flats (this relief was abolished from June 2024), buying a chattels (furnishings) separately as long as the apportionment is fair and honest, buying property under £125,000 (no SDLT), and ensuring the £40,000 threshold for the surcharge applies correctly. Aggressive avoidance schemes are usually challenged by HMRC and rarely work.
Is stamp duty different in Wales and Scotland?+
Yes. Wales uses Land Transaction Tax (LTT) with a £225,000 nil-rate band — higher than England — and a 4% additional dwelling supplement. Scotland uses Land and Buildings Transaction Tax (LBTT) with a £145,000 nil-rate band and an 8% additional dwelling supplement. Both LTT and LBTT use a slab-style progressive structure similar to SDLT but with different bands and rates.
How much SDLT do I pay on a £1 million house?+
On a £1 million property in England, standard SDLT is £41,250 (£0 on first £125K, £2,500 on next £125K, £33,750 on next £675K, £5,000 on remaining £75K). First-time buyers get no relief at this price and pay the same £41,250. With the 5% additional dwelling surcharge, the total rises to £91,250. Non-UK residents add another 2% on top, bringing the total to over £100,000.
Sources & Disclaimer
SDLT rates and bands: HMRC Stamp Duty Land Tax manual (gov.uk). Higher Rates for Additional Dwellings: HMRC SDLTM09730. First-time buyer relief: Finance Act 2017 Schedule 6ZA. April 2025 threshold reversion: Autumn Budget 2024 announcements. LTT rates: Welsh Revenue Authority. LBTT rates: Revenue Scotland. Multiple Dwellings Relief abolition: Spring Budget 2024. This article is for educational purposes only.