UK First-Time Buyer Stamp Duty Calculator (2026/27)
Calculate your statutory Stamp Duty Land Tax savings as a first-time buyer in England and Northern Ireland. Accurately evaluates the post-April 2025 £300,000 nil-rate band, the 5% tier on properties up to £500,000, and models the £500,000 cliff-edge rule where exceeding the threshold by £1 eliminates all relief.
First-Time Buyer Details
HMRC Statutory First-Time Buyers' Relief · England & NI
Calculation Breakdown
0% up to £300,000, 5% above
Effective SDLT rate: 1.00%
Mortgage Loan Amount: £337,500.00 (90% LTV)
Conveyancing solicitor, local searches, land registry fee
Deposit + Stamp Duty + Conveyancing
•Relief Applied: You pay £3,750 instead of £8,750, saving £5,000 in tax.
•Estimated total upfront savings required: £43,050.00 (including 10% deposit).
How Your First-Time Buyer Stamp Duty Was Calculated
Property Price: £375,000.00 • Schedule: From 1 April 2025 (Statutory) • Relief Cap: £500,000
First-Time Buyer Relief Eligibility
ELIGIBLEPurchase price of £375,000.00 is within the statutory maximum cap of £500,000. Relief is granted!
Under HMRC rules, all purchasers named on the mortgage and title deeds must be first-time buyers who have never previously owned residential property anywhere in the world.
Stamp Duty Tax Bracket Application
£3,750.00Nil-Rate Band (Up to £300,000): £0 tax
5% Band (£300,001 to £375,000.00): £3,750.00
Total FTB SDLT: £3,750.00 (Standard Mover would pay £8,750.00)
Total Upfront Cash to Complete Purchase
£43,050.0010% Deposit (£37,500.00) + Stamp Duty (£3,750.00) + Estimated Conveyancing (£1,800.00) = £43,050.00
Stamp Duty must be remitted to HMRC by your conveyancer within 14 days of completion.
£3,750.00
How this calculator works
How it works
- 01Input your agreed property purchase price and proposed cash deposit percentage.
- 02Evaluates statutory eligibility under HMRC First-Time Buyers' Relief (all purchasers must have never owned residential property anywhere in the world).
- 03Calculates FTB SDLT: 0% up to £300,000 and 5% on £300,001 to £500,000 (from 1 April 2025).
- 04Flags the £500,000 cliff-edge rule: If the purchase price is £500,001 or more, zero relief is available and full standard mover rates apply on the entire sum.
- 05Calculates total upfront cash required on completion, including deposit, SDLT, and legal conveyancing costs.
Tax rules that apply
- •First-Time Buyers' Relief Thresholds (From 1 April 2025): Following the expiration of temporary relief thresholds on 31 March 2025, the statutory FTB nil-rate band reverted to £300,000 (down from £425,000). The 5% rate applies between £300,001 and £500,000.
- •The £500,000 Cliff-Edge Rule: Under HMRC rules, if the property price exceeds £500,000 (even by £1), you lose all entitlement to First-Time Buyers' Relief. For example, buying at £500,000 incurs £10,000 in SDLT; buying at £500,001 triggers full standard rates of £12,500.05 — an instant £2,500 tax penalty.
- •Joint Purchase Rule: If you are purchasing with a spouse, civil partner, or co-buyer, both individuals must meet the definition of a first-time buyer. If one party has ever owned residential property (including inherited property or homes abroad), neither buyer qualifies for FTB relief.
- •Main Residence Condition: You must intend to occupy the property as your primary or only residence. Buy-to-let investments or purchasing on behalf of family members do not qualify for First-Time Buyers' Relief.
Current Tax Rates
| Tax / Deduction | Rate | Notes |
|---|---|---|
| FTB Nil-Rate Band | 0% up to £300,000 | Statutory 2026/27 threshold |
| FTB 5% Band | 5% on £300,001 to £500,000 | Discounted starter home tier |
| Maximum Relief Price Cap | £500,000 maximum price | Strict cliff-edge threshold |
| Price Over £500,000 | Standard mover rates apply | Zero relief granted if over cap |
| Maximum FTB Relief Saving | Up to £2,500 tax saved | Compared to moving home rates |
| Non-UK Resident Surcharge | +2% surcharge | If non-resident in UK |
What this calculator assumes
- Assumes all purchasers on the title deeds have never previously owned any interest in residential property worldwide.
- Property must be occupied as the buyer's main residence.
- Calculations default to the permanent statutory regime applicable from 1 April 2025.
Where our numbers come from
These calculators are based on official government tax rates and rules. We link directly to the source so you can verify everything yourself.
GOV.UK — Stamp Duty Land Tax Relief for First-Time Buyers
UK Government — HMRC
HMRC — Stamp Duty Land Tax (SDLT) Residential Rates
HM Revenue & Customs (HMRC), United Kingdom
Frequently Asked Questions
How much stamp duty do first-time buyers pay in the UK for 2026/27?
From 1 April 2025, first-time buyers in England and Northern Ireland pay 0% stamp duty on properties up to £300,000, and 5% on the portion between £300,001 and £500,000. If the property price exceeds £500,000, you lose all relief and pay standard moving home rates on the entire purchase price.
What is the £500,000 cliff-edge rule for first-time buyers?
Under HMRC rules, First-Time Buyers' Relief is only available if the total purchase price is £500,000 or less. If you buy a property for £500,001, you cannot claim relief on the first £300,000; instead, you must pay full standard moving home stamp duty on the entire purchase price, adding £2,500 in extra tax.
Do both buyers need to be first-time buyers in a joint purchase?
Yes. If you are buying jointly with a partner, spouse, or friend, every person named on the mortgage and title deeds must be a first-time buyer who has never previously owned residential property anywhere in the world. If one partner has owned a home before, neither qualifies for the relief.
Does owning an inherited home disqualify me from First-Time Buyers' Relief?
Yes. Even if you inherited a property, received a share through probate, or owned property outside the UK, you are not considered a first-time buyer under HMRC rules, even if you never lived in the property.
How much can first-time buyers save with Stamp Duty relief?
From 1 April 2025, the maximum tax saving under First-Time Buyers' Relief is £2,500 (achieved on properties priced between £300,000 and £500,000, where a first-time buyer pays £2,500 less than a standard home mover).
What other upfront costs must first-time buyers budget for?
Besides your cash deposit and Stamp Duty, budget for: (1) Conveyancing legal fees (£1,200 to £2,000); (2) RICS property survey (£400 to £900); (3) Mortgage lender arrangement fees (£0 to £1,500); and (4) Removal and moving expenses (£300 to £1,000).
