What are the current SDLT rates in England and Northern Ireland for 2025-26?

For standard residential property purchases in England and Northern Ireland, SDLT rates for 2025-26 are: 0% on the first £250,000, 5% on £250,001 to £925,000, 10% on £925,001 to £1,500,000, and 12% on anything above £1,500,000. First-time buyers benefit from enhanced nil-rate relief, paying 0% up to £425,000 and 5% on the portion between £425,001 and £625,000, but only if the total property price does not exceed £625,000. If it does, standard rates apply to the entire purchase price.

How much extra stamp duty do I pay on a second home or buy-to-let?

If you are buying an additional property such as a second home, holiday let, or buy-to-let investment, you pay a 3% surcharge on top of the standard SDLT rates on every band. This means you pay 3% on the first £250,000, 8% on £250,001 to £925,000, 13% on £925,001 to £1,500,000, and 15% above £1,500,000. The surcharge applies even if you already own property abroad. You may be able to reclaim the surcharge if you sell your previous main residence within three years of the new purchase.

What is the difference between SDLT, LBTT, and LTT?

SDLT (Stamp Duty Land Tax) applies to property purchases in England and Northern Ireland and is administered by HMRC. LBTT (Land and Buildings Transaction Tax) is Scotland's equivalent, with different thresholds and rates set by the Scottish Parliament and administered by Revenue Scotland. LTT (Land Transaction Tax) applies in Wales and is administered by the Welsh Revenue Authority. All three are progressive taxes calculated on a marginal basis, meaning each band rate applies only to the portion of the price within that band, not the entire purchase price. Rates and thresholds differ between the three systems, so it is important to use the correct country setting in this calculator.

When do I need to pay stamp duty and how do I file?

SDLT must be paid within 14 days of the completion date, which is when the property legally changes hands and keys are exchanged. Your solicitor or conveyancer typically handles the SDLT return and payment as part of the conveyancing process. They submit the return to HMRC electronically and the duty is paid from the funds you provide at completion. Late filing attracts automatic penalties starting at £100 and interest charges on unpaid duty. Even if no SDLT is due (for example, the price is below the nil-rate band), a return must still be filed if the purchase price exceeds £40,000.

Do first-time buyers get stamp duty relief in 2025-26?

Yes, first-time buyer relief is available in England and Northern Ireland. You pay no SDLT on properties up to £425,000 and 5% only on the portion between £425,001 and £625,000. This means the maximum relief is £6,250 compared to standard rates. However, this relief is only available if the total property price is £625,000 or less. If the property exceeds this ceiling, you lose the relief entirely and pay standard rates on the full amount. Both buyers in a joint purchase must qualify as first-time buyers, meaning neither person can have previously owned a property anywhere in the world. Scotland offers its own LBTT first-time buyer relief with a nil-rate band up to £175,000.

Are there any legal ways to reduce or avoid stamp duty?

Several legitimate strategies can reduce your stamp duty liability. First-time buyer relief is the most straightforward saving for eligible purchasers. Transferring property between spouses or civil partners during marriage is exempt from SDLT. If you are replacing your main residence, you can reclaim the 3% additional property surcharge within three years of the new purchase once the old property is sold. Buyers of multiple dwellings in a single transaction may benefit from Multiple Dwellings Relief, which averages the price across units. Negotiating the purchase price down, even by a small amount near a band threshold, can produce disproportionate SDLT savings. However, artificial arrangements designed solely to avoid SDLT are caught by HMRC anti-avoidance rules and can result in penalties plus the full amount of duty owed.

Stamp Duty Calculator UK

Quick Answer

UK stamp duty is a tiered tax on property purchases. In England and Northern Ireland HMRC charges SDLT with 0% up to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5m and 12% above. First-time buyers get a £300,000 nil-rate band. Scotland uses LBTT and Wales uses LTT at their own tiered rates.

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Calculate stamp duty for England & NI (SDLT), Scotland (LBTT), or Wales (LTT) for 2025-26.

Property Price (£)

Buyer Type

Country

Stamp Duty (SDLT)

£0

Effective rate: 0%

Band-by-Band Breakdown

How UK Stamp Duty (SDLT) Works

Stamp Duty Land Tax (SDLT) is a tax paid by the buyer when purchasing property or land in England and Northern Ireland. It is one of the largest upfront costs in a property transaction, often running into thousands of pounds, yet many buyers do not fully account for it when budgeting. SDLT is a progressive tax, which means it works similarly to income tax bands: you only pay each rate on the portion of the purchase price that falls within that band, not on the entire amount.

For example, if you buy a property for £400,000 at standard rates, you pay 0% on the first £250,000 (so nothing) and 5% on the remaining £150,000, which equals £7,500. You do not pay 5% on the full £400,000. This marginal system means the effective tax rate is always lower than the top band rate that applies to your purchase.

SDLT must be paid within 14 days of the completion date, which is when the property legally changes hands and keys are exchanged. Your solicitor or conveyancer handles the SDLT return and payment as part of the conveyancing process. They submit the return to HMRC electronically and pay the duty from the completion funds. Late filing attracts automatic penalties starting at £100 and interest charges on any unpaid amount.

Scotland and Wales have their own property transaction taxes with different names, rates, and thresholds. Scotland uses Land and Buildings Transaction Tax (LBTT), administered by Revenue Scotland, while Wales uses Land Transaction Tax (LTT), administered by the Welsh Revenue Authority. Although all three systems are progressive, the band structures differ significantly, which is why this calculator lets you select the correct country for an accurate result.

2025/26 SDLT Rates

The tables below show the current stamp duty rates for residential property purchases in England and Northern Ireland for the 2025/26 tax year. Rates differ depending on whether you are a standard buyer, a first-time buyer, or purchasing an additional property.

Standard Residential Rates (England & Northern Ireland)

Property Price Band	SDLT Rate
Up to £250,000	0%
£250,001 to £925,000	5%
£925,001 to £1,500,000	10%
Above £1,500,000	12%

First-Time Buyer Rates (England & Northern Ireland)

Property Price Band	SDLT Rate
Up to £425,000	0%
£425,001 to £625,000	5%

Relief only available if total property price is £625,000 or less. If it exceeds this ceiling, standard rates apply to the full amount.

Additional Property Rates (Second Home / Buy-to-Let)

Property Price Band	SDLT Rate (Standard + 3%)
Up to £250,000	3%
£250,001 to £925,000	8%
£925,001 to £1,500,000	13%
Above £1,500,000	15%

Key Stamp Duty Terms

Term	Definition
SDLT	Stamp Duty Land Tax, the property transaction tax in England and Northern Ireland, administered by HMRC.
LBTT	Land and Buildings Transaction Tax, Scotland's equivalent of SDLT. Set by the Scottish Parliament and administered by Revenue Scotland.
LTT	Land Transaction Tax, Wales's equivalent of SDLT. Administered by the Welsh Revenue Authority with independently set rates.
Completion	The date when the property legally changes hands, keys are exchanged, and the buyer pays the remaining purchase funds. SDLT is due within 14 days of this date.
Exchange of Contracts	The point at which buyer and seller become legally bound to the transaction. A deposit (usually 10%) is paid. Exchange typically happens days or weeks before completion.
Nil-Rate Band	The portion of the property price on which no stamp duty is charged. Currently £250,000 for standard buyers and £425,000 for first-time buyers in England and NI.
Additional Property Surcharge	A 3% surcharge applied to every SDLT band when the buyer already owns another property, including properties owned abroad.

First-Time Buyers vs Second Home Buyers

The difference in stamp duty between a first-time buyer and someone purchasing an additional property is substantial. The table below compares SDLT at several common price points to illustrate the potential savings from first-time buyer relief and the additional cost of the second home surcharge.

Property Price	First-Time Buyer SDLT	Standard Buyer SDLT	Additional Property SDLT
£250,000	£0	£0	£7,500
£350,000	£0	£5,000	£15,500
£425,000	£0	£8,750	£21,500
£500,000	£3,750	£12,500	£27,500
£625,000	£10,000	£18,750	£37,500
£750,000	N/A (standard rates)	£25,000	£47,500

Practical Stamp Duty Examples

Example 1: First-Time Buyer Purchasing a £250,000 Flat

Sarah is a first-time buyer purchasing a one-bedroom flat in Manchester for £250,000. Because the property price is below the first-time buyer nil-rate threshold of £425,000, she pays no SDLT at all. If Sarah were a standard buyer (having previously owned property), she would still pay £0 because £250,000 also falls within the standard nil-rate band. However, if this were her second property, she would pay the 3% additional property surcharge on the full amount: 3% of £250,000 = £7,500. First-time buyer status saves Sarah nothing in this case because the standard nil-rate band already covers the purchase price, but the additional property surcharge would have added a significant cost.

Example 2: Second Property at £500,000

James already owns his main residence and is buying a buy-to-let investment property in Bristol for £500,000. Because this is an additional property, the 3% surcharge applies on top of standard rates. The calculation is: 3% on the first £250,000 = £7,500, plus 8% on the next £250,000 (from £250,001 to £500,000) = £20,000. James's total SDLT bill is £27,500, which represents an effective rate of 5.5%. Compare this to a standard buyer at the same price who would pay just £12,500 (0% on the first £250,000 plus 5% on the next £250,000). The additional property surcharge adds £15,000 to the cost, which James needs to factor into his rental yield calculations. Use our UK income tax calculator to see how rental income affects your overall tax position.

Example 3: Family Home at £750,000

The Patel family is buying a four-bedroom house in Surrey for £750,000 as their main residence, having sold their previous home. As standard buyers, their SDLT is calculated as: 0% on the first £250,000 = £0, plus 5% on the next £675,000 (from £250,001 to £750,000, noting this stays within the second band up to £925,000) = £25,000. Their total SDLT is £25,000, an effective rate of 3.33%. Note that first-time buyer relief would not apply at this price since the property exceeds the £625,000 ceiling. If the Patels had not yet sold their previous home at completion, they would be treated as additional property buyers and pay £47,500 instead. They could reclaim the £22,500 surcharge if they sell the old home within three years.

Tips to Reduce Your Stamp Duty Bill

Claim first-time buyer relief. If you have never owned property anywhere in the world and the purchase price is £625,000 or less, you automatically qualify for the enhanced nil-rate band. Both buyers in a joint purchase must be first-time buyers. This relief can save up to £6,250 compared to standard rates.

Time your sale correctly. If you are replacing your main residence, try to sell your existing property before or on the same day as the new purchase to avoid the 3% additional property surcharge. If timing makes this impossible, you can pay the surcharge upfront and reclaim it within three years of the new purchase, provided you sell the old property within that window.

Consider transfer between spouses. Transfers of property between married couples or civil partners are exempt from SDLT, provided the transfer is not part of a separation arrangement. This can be useful for tax planning when restructuring property ownership within a household.

Negotiate the price strategically. Because SDLT bands have specific thresholds, a small reduction in price can sometimes produce outsized savings. For example, negotiating a price of £250,000 instead of £260,000 saves £500 in SDLT at standard rates (5% on the £10,000 difference), on top of the £10,000 itself. At the additional property rate, that same £10,000 reduction saves £800 in SDLT.

Explore Multiple Dwellings Relief. If you are buying two or more dwellings in a single transaction (for example, a house with an annexed flat), Multiple Dwellings Relief allows the SDLT to be calculated based on the average price per dwelling rather than the total price. This can result in significant savings on larger purchases. Use our inheritance tax calculator to understand the long-term tax implications of property ownership.

Disclaimer: This calculator is for informational purposes only and does not constitute financial, tax, or legal advice. Always consult a qualified professional for decisions specific to your situation.