Stamp Duty Calculator 2026
Calculate SDLT (Stamp Duty Land Tax) for England & Northern Ireland. Accurate to current HMRC rates.
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Frequently Asked Questions
Stamp Duty Land Tax (SDLT) is a tax paid when you buy property or land in England and Northern Ireland above a certain price. The amount depends on the purchase price, whether you’re a first-time buyer, and whether it’s an additional property. Scotland has Land and Buildings Transaction Tax (LBTT) and Wales has Land Transaction Tax (LTT).
From April 2025, the SDLT nil-rate band for residential property is £125,000 (reduced from £250,000). First-time buyers pay no SDLT on the first £300,000 of properties up to £500,000. The rates are: 0% up to £125,000, 2% on £125,001–£250,000, 5% on £250,001–£925,000, 10% on £925,001–£1,500,000, and 12% above £1,500,000.
If you already own a property and buy another (such as a buy-to-let or second home), you pay an additional 5% surcharge on top of the standard SDLT rates. This applies to the entire purchase price, not just the amount above each threshold. Companies buying residential property above £500,000 also pay the surcharge.
First-time buyers get SDLT relief on properties up to £500,000. You pay no stamp duty on the first £300,000, and 5% on the portion between £300,001 and £500,000. If the property costs more than £500,000, you pay standard rates with no relief. Both buyers must be first-time buyers in joint purchases.
SDLT is calculated using a tiered system, similar to income tax. Each portion of the purchase price is taxed at the rate for that band. For example, on a £300,000 property: 0% on the first £125,000 (£0), 2% on the next £125,000 (£2,500), and 5% on the remaining £50,000 (£2,500) — totalling £5,000. Use our calculator above for an instant, accurate calculation.
You may be able to reclaim the additional property surcharge if you sell your previous main residence within 3 years of buying the new one. Claims must be made within 12 months of selling the old property, or within 12 months of the filing date for the SDLT return, whichever is later.