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 The relief is withdrawn entirely if the purchase price exceeds £500,000 - above that threshold the buyer pays standard SDLT bands on the whole price.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.

Stamp Duty on £325,000 UK 2026/27

Buying a £325,000 property in England or Northern Ireland in the 2026/27 tax year? The Stamp Duty Land Tax depends on which buyer type you are. The headline figures below are computed from the gov.uk SDLT bands and reproduce against HMRC's official calculator.

Standard mover

£6,250

Effective rate 1.92%

First-time buyer

£1,250

Saves £5,000 vs mover

Additional property (+5%)

£22,500

Adds £16,250 vs mover

Non-UK resident (+2%)

£12,750

Stacks to £29,000 for non-resident BTL

Standard mover band breakdown

Band	Rate	Amount in band	Tax
£0 - £125,000	0.0%	£125,000	£0
£125,000 - £250,000	2.0%	£125,000	£2,500
£250,000 - £925,000	5.0%	£75,000	£3,750

Property tax in the rest of the UK

SDLT applies in England and Northern Ireland only. The Scottish and Welsh equivalents have different bands and rates - the same £325,000 purchase costs:

Scotland LBTT calculator - different bands (0% to £145k, then 2/5/10/12%)
Wales LTT calculator - different bands again (0% to £225k, then 6/7.5/10/12%)

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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.