UK Stamp Duty Calculator 2026/27
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. 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 pay an additional 2% on every band above. Surcharges stack: a non-UK-resident buyer of an additional property pays standard rate + 5% + 2% = standard + 7%.
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%
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 The relief is withdrawn entirely if the purchase price exceeds £500,000 - above that threshold the buyer pays standard SDLT bands on the whole price.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.
- What is the non-UK resident surcharge?
- A buyer who has spent fewer than 183 days in the UK in the 12 months before completion pays a 2% surcharge on top of every standard SDLT band, in force since 1 April 2021. It stacks additively with the additional-property surcharge, so a non-resident buying a second home pays standard + 5% + 2% = standard + 7% across the whole price.
- 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?
- SDLT must be 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.