UK Stamp Duty Calculator 2026/27
Stamp Duty (SDLT) calculator 2026/27 for England and Northern Ireland - bands, first-time buyer relief, the 5% additional property and 2% non-resident surcharges.
Stamp Duty Land Tax (SDLT) for England and Northern Ireland. Bands effective from 1 April 2025 onwards, in force for 2026/27. Includes first-time buyer relief, the +5% additional-property surcharge (from 31 October 2024), and the +2% non-UK-resident surcharge. Switch the buyer type to company for the rules on dwellings bought by companies. Verified against HMRC gov.uk.
Note: Scotland uses LBTT (different bands - see Revenue Scotland). Wales uses LTT (different again - see Welsh Revenue Authority). This calculator covers SDLT only.
Band breakdown
| Band | Rate | Amount in band | Tax |
|---|
SDLT bands 2026/27 (England and NI)
Effective from 1 April 2025 onwards.
| Band | Standard rate | First-time buyer | Additional property |
|---|---|---|---|
| £0 to £125,000 | 0% | 0% (up to £300k) | 5% |
| £125,001 to £250,000 | 2% | 0% | 7% |
| £250,001 to £300,000 | 5% | 0% (FTB cutoff) | 10% |
| £300,001 to £500,000 | 5% | 5% (FTB) | 10% |
| £500,001 to £925,000 | 5% | no relief | 10% |
| £925,001 to £1,500,000 | 10% | no relief | 15% |
| £1,500,001 and above | 12% | no relief | 17% |
Non-UK resident buyers usually pay an additional 2% on every band above, on a purchase of £40,000 or more (Finance Act 2003 Sch 9A para 2). It does not apply to buying a lease with 7 years or less to run (para 2(1)(c)); this calculator covers purchases where no rent is payable. Surcharges stack: a non-UK-resident buyer of an additional property pays standard rate + 5% + 2% = standard + 7%. The additional-property rates do not apply to a dwelling costing less than £40,000 (Finance Act 2003 Sch 4ZA para 3(2)). Paid the additional-property rates because your previous main home had not sold yet? The SDLT higher rates refund calculator shows what you can reclaim once it does.
Worked examples
Figures computed by the same engine the calculator above uses - traceable to gov.uk SDLT bands.
- FTB at £350,000£2,500Effective rate 0.71%
- Mover at £500,000£15,000Effective rate 3.00%
- Mover at £750,000£27,500Effective rate 3.67%
- Mover at £1,000,000£43,750Effective rate 4.38%
- Buy-to-let at £400,000£30,000Effective rate 7.50%
- Non-resident BTL £500,000£50,000Effective rate 10.00%
Stamp Duty when a company buys a home
SDLT is charged at 17% on residential properties costing more than £500,000 bought by certain corporate bodies or "non-natural persons": companies, partnerships where one or more of the partners is a company, and collective investment schemes (HMRC: SDLT for corporate bodies). A company that is a public body is excluded (Sch 4A para 3(3)). The 17% is a single rate on the whole price, not a band (Finance Act 2003 Sch 4A para 3(1)(a)). It does not apply to a company acting as a trustee of a settlement.
At £500,000 or less, or when a relief from the 17% rate applies, a company pays the higher rates: standard bands + 5%. A purchaser that is not an individual pays them on a single dwelling whether or not it already owns another (Sch 4ZA para 4), except below £40,000. First-time buyer relief is for individuals only. A non-resident transaction adds 2% to every one of these rates, including the 17% flat rate (s.75ZA), where the price is £40,000 or more. The residence test for a company is not the 183-day test for individuals: a company is non-resident if it is not UK resident for Corporation Tax purposes, or if it is a UK-resident close company that meets the non-UK control test and is not an excluded company (Sch 9A para 7). Excluded companies are a property authorised investment fund (PAIF) or its 51% subsidiary, a company UK REIT or a member of a group UK REIT, and a company acting as a trustee of a settlement (para 11).
Reliefs from the 17% rate
HMRC lists relief where the property is:
- used in a property rental business
- bought by a property developer or trader
- used in a trade involving making the property available to the public
- bought by a financial institution in the course of lending
- occupied by employees of the purchaser
- a farmhouse
- bought by a qualifying housing co-operative
Each relief has its own conditions, and ticking "relief claimed" above assumes they are met: the calculator then charges the higher rates instead of 17%. Relief can be withdrawn: each of these reliefs is withdrawn if its conditions stop being met at any time in the three years beginning with the effective date of the purchase (Sch 4A paras 5G to 5L). For the rental, development and trading reliefs, that happens if the property stops being held exclusively for that purpose, or if a "non-qualifying individual" is permitted to occupy it: broadly an individual purchaser or a partner with a major share, an individual connected with the purchaser, a relevant settlor, the spouses, civil partners and relatives of a connected person or relevant settlor, and others listed in para 5A, such as a major participant in a relevant collective investment scheme (paras 5A and 5G). The purpose test is not failed while an unforeseen change beyond the purchaser's control makes the purpose unreasonable to carry out, and an activity not yet begun or ceased still counts while reasonable steps are being taken to carry it out (para 5G(4) to (6)). The calculator does not model purchases of more than one dwelling or mixed residential and non-residential property. Companies buying residential property may also need to pay the Annual Tax on Enveloped Dwellings.
- Company at £400,000£30,000Effective rate 7.50%
- Company at £600,000, no relief£102,000Effective rate 17.00%
- Company at £600,000, relief claimed£50,000Effective rate 8.33%
- Non-resident company at £600,000, no relief£114,000Effective rate 19.00%
SDLT by price and buyer type
SDLT for each price and buyer type, computed with the same engine as the calculator above on the 2026/27 rates.
| Price | First-Time Buyer | Mover | Additional dwelling | Non-UK resident |
|---|---|---|---|---|
| £250,000 | £0 | £2,500 | £15,000 | £7,500 |
| £350,000 | £2,500 | £7,500 | £25,000 | £14,500 |
| £425,000 | £6,250 | £11,250 | £32,500 | £19,750 |
| £500,000 | £10,000 | £15,000 | £40,000 | £25,000 |
| £750,000 | £27,500 | £27,500 | £65,000 | £42,500 |
| £1,000,000 | £43,750 | £43,750 | £93,750 | £63,750 |
| £1,500,000 | £93,750 | £93,750 | £168,750 | £123,750 |
Related calculators
Other UK tax calculators that pair with the Stamp Duty.
Frequently asked questions
What are the UK Stamp Duty bands for 2026/27?
For England and Northern Ireland the residential SDLT bands effective from 1 April 2025 onwards are: 0% on the first £125,000; 2% on £125,001 to £250,000; 5% on £250,001 to £925,000; 10% on £925,001 to £1,500,000; and 12% above £1,500,000. These rates remain in force for the 2026/27 tax year.
How does first-time buyer relief work?
First-time buyers in England or Northern Ireland pay 0% SDLT on the first £300,000 and 5% on the portion from £300,001 to £500,000, provided the purchase is the buyer's main residence and they have never owned a residential property anywhere in the world. The relief is withdrawn entirely if the purchase price exceeds £500,000 - above that threshold the buyer pays standard SDLT bands on the whole price.
What is the additional property surcharge?
A buyer purchasing a second home, buy-to-let or any additional residential property pays a 5% surcharge on top of every standard SDLT band. The surcharge was raised from 3% to 5% in the Autumn Budget 2024 with effect from 31 October 2024, and remains at 5% for 2026/27. The surcharge applies even on the first £125,000, which would otherwise be tax-free, but not where the dwelling costs less than £40,000.
What is the non-UK resident surcharge?
An individual is UK resident for this surcharge if present in the UK on at least 183 days in any continuous 365-day period between 364 days before and 365 days after completion (Finance Act 2003 Sch 9A para 4); buying as a partner, a trustee of certain settlements or alongside a company, only the 12 months up to completion count (para 5). A spouse or civil partner buying jointly with a UK-resident one they live with is treated as resident (para 12). Otherwise the 2% applies on every band from £40,000; if every buyer is an individual tested under para 4 and each later meets it, amend the return to reclaim it within 2 years from the day after the effective date (para 19); not where para 5 applies. With the additional-property surcharge: standard + 7%.
How much Stamp Duty does a company pay on a residential property?
A company (other than a public body), a partnership with a company partner that is not a public body, or a collective investment scheme buying a dwelling for more than £500,000 pays a flat 17% of the whole price (Finance Act 2003 Sch 4A), or 19% if non-UK resident. A company is non-resident if it is not UK resident for Corporation Tax, or is a UK-resident close company under non-UK control that is not an excluded company such as a UK REIT (Sch 9A paras 7 and 11). Reliefs, for example for a property rental business or a property developer, replace the 17% with the higher rates (standard bands + 5%), which is also what a company pays on a dwelling from £40,000 to £500,000. Companies get no first-time buyer relief.
Does this calculator cover Scotland or Wales?
No. Scotland uses 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 band structures and thresholds. This calculator covers Stamp Duty Land Tax (SDLT) for England and Northern Ireland only.
When is Stamp Duty due?
The SDLT return must be filed and the tax paid within 14 days of completion. The conveyancing solicitor handling the purchase typically files the SDLT return and pays HMRC on behalf of the buyer at completion - the buyer transfers the SDLT amount to the solicitor along with the rest of the purchase funds.