UK Stamp Duty Land Tax Calculator (2026/27)
Calculate statutory Stamp Duty Land Tax (SDLT) on residential property purchases in England and Northern Ireland for the 2026/27 tax year. Models the permanent statutory nil-rate threshold from 1 April 2025 (£125,000), the Autumn Budget 2024 increase in Higher Rates for Additional Dwellings (HRAD) from 3% to 5%, First-Time Buyers' Relief, and the 2% non-UK resident surcharge.
Property Purchase Details
HMRC Statutory SDLT · England & Northern Ireland
Calculation Breakdown
£125,000.00 @ 0%
£125,000.00 @ 2%
£200,000.00 @ 5%
•Calculated under HMRC statutory Stamp Duty Land Tax schedules for England and Northern Ireland.
•Reflects the 2026/27 statutory rates (£125k standard nil-rate band, £300k FTB nil-rate band).
•Assumes purchase of a single primary residential dwelling.
•SDLT return and payment are legally required within 14 days of completion.
Property Price
£450,000
Base SDLT
£12,500
Total Surcharges
£0
Total SDLT Due
£12,500
How Your Stamp Duty (SDLT) Was Calculated
Calculated under HMRC statutory Stamp Duty Land Tax schedules (Finance Act 2003 & Autumn Budget provisions).
Property Price & Rules
£450,000.00Purchase Price: £450,000.00 | Rules: April 2025 Onward Rates
Stamp Duty (SDLT) is a tax paid when buying property or land in England and Northern Ireland.
- ·Buyer Status: Next Home / Main Residence
- ·Location Jurisdiction: England & Northern Ireland (HMRC rules)
Eligibility for First-Time Buyer Relief
Standard bands applyStandard Buyer Schedule Applied (Not claiming First-Time Buyer Relief)
Standard progressive bands apply to all other home buyers.
Calculate Progressive Band-by-Band SDLT
£12,500.00£125,000.00 × 0% = £0.00 + £125,000.00 × 2% = £2,500.00 + £200,000.00 × 5% = £10,000.00
Just like income tax, you only pay the specified tax rate on the portion of the purchase price that falls into each specific bracket.
- ·Up to £125,000.00: £125,000.00 @ 0% = £0.00
- ·£125,001.00 – £250,000.00: £125,000.00 @ 2% = £2,500.00
- ·£250,001.00 – £925,000.00: £200,000.00 @ 5% = £10,000.00
Additional Surcharges (Second Homes & Non-Residents)
£0.00No extra surcharges apply (0%)
Standard primary residence purchase incurs zero surcharges.
- ·Additional Property Surcharge: 0% (£0.00)
- ·Non-UK Resident Surcharge: 0% (£0.00)
Total Stamp Duty Payable & Effective Rate
£12,500.00Total SDLT = £12,500.00 | Effective Rate: 2.78% of purchase price
SDLT must be filed and paid to HMRC within 14 days of completion of the property transaction.
- ·Total SDLT payable: £12,500.00
- ·Effective tax rate on property: 2.78%
- ·Filing deadline: 14 days from completion date (SDLT5 certificate issued by HMRC upon payment)
£12,500.00
How this calculator works
How it works
- 01Enter the agreed purchase price of the residential property in England or Northern Ireland.
- 02Select your buyer classification: Next Home / Main Residence, First-Time Buyer, or Additional Property / Buy-to-Let.
- 03Choose the applicable statutory schedule: From 1 April 2025 onwards (statutory £125k nil-rate) or Pre-April 2025 (temporary £250k nil-rate threshold).
- 04Applies statutory marginal progressive tax bands to only the portion of the purchase price falling within each tier.
- 05Applies the Autumn Budget 2024 5% Higher Rates for Additional Dwellings (HRAD) surcharge or the 2% Non-UK Resident buyer surcharge if applicable.
Tax rules that apply
- •Statutory Reversion (From 1 April 2025): Temporary stamp duty cuts introduced in 2022 expired on 31 March 2025. The standard residential nil-rate threshold reverted to £125,000 (with a 2% band on £125k–£250k), and First-Time Buyers' Relief reverted to £300,000 (capped at £500,000 maximum property value).
- •Higher Rates for Additional Dwellings (5% HRAD Surcharge): The Chancellor increased the stamp duty surcharge on second homes, holiday properties, and buy-to-let residential investments from 3% to 5% effective 31 October 2024, raising upfront acquisition friction for landlords and property investors.
- •Non-UK Resident Surcharge (+2%): Overseas buyers who have not been present in the UK for at least 183 days in the 12 months prior to completion are subject to an additional 2% SDLT surcharge across all purchase price tiers.
- •Payment & HMRC Deadlines: SDLT must be reported and remitted to HM Revenue & Customs via an SDLT return within 14 calendar days of property completion (reduced from 30 days). Late submissions incur automatic statutory penalties and daily interest charges.
Current Tax Rates
| Tax / Deduction | Rate | Notes |
|---|---|---|
| Standard Nil-Rate Band | 0% on £0 to £125,000 | From 1 April 2025 statutory threshold |
| Standard Band 2 | 2% on £125,001 to £250,000 | Standard moving home rate |
| Standard Band 3 | 5% on £250,001 to £925,000 | Middle residential bracket |
| Standard Band 4 | 10% on £925,001 to £1,500,000 | Higher residential bracket |
| Standard Top Band | 12% over £1,500,000 | Applies to excess purchase price |
| Additional Property (HRAD) | +5% across all tiers | Autumn Budget 2024 rate increase |
| Non-UK Resident Buyer | +2% surcharge | Payable on total purchase consideration |
What this calculator assumes
- Applies to freehold and leasehold residential property located in England and Northern Ireland (Scotland levies LBTT; Wales levies LTT).
- Assumes property is purchased as a whole transaction and not linked to multiple interrelated property purchases.
- 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.
HMRC — Stamp Duty Land Tax (SDLT) Residential Rates
HM Revenue & Customs (HMRC), United Kingdom
GOV.UK — Stamp Duty Land Tax Relief for First-Time Buyers
UK Government — HMRC
Frequently Asked Questions
What are the UK Stamp Duty Land Tax rates from 1 April 2025?
From 1 April 2025, the temporary stamp duty relief introduced in 2022 expired. Standard residential mover rates in England and Northern Ireland 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% on portions above £1.5 million.
How did the Autumn Budget 2024 affect buy-to-let and second home Stamp Duty?
In the Autumn Budget 2024, the Chancellor increased the Higher Rates for Additional Dwellings (HRAD) surcharge from 3% to 5% with immediate effect from 31 October 2024. Anyone purchasing a second home, holiday cottage, or buy-to-let residential investment property must pay an extra 5% surcharge on top of standard residential rates.
What is First-Time Buyers' Relief and who qualifies?
First-time buyers purchasing a home to live in as their only residence qualify for relief. From 1 April 2025, first-time buyers pay 0% stamp duty up to £300,000 and 5% on portions between £300,001 and £500,000. If the purchase price exceeds £500,000, zero relief is available and full standard moving home rates apply on the entire price.
When and how must Stamp Duty be paid to HMRC?
You must submit an SDLT return and pay the tax to HMRC within 14 calendar days of the completion date. Usually, your conveyancer or solicitor handles this on your behalf, collecting the funds before completion and transferring them directly to HMRC.
Does Stamp Duty apply to property purchases in Scotland and Wales?
No. Stamp Duty Land Tax (SDLT) applies only to properties in England and Northern Ireland. Scotland levies the Land and Buildings Transaction Tax (LBTT), administered by Revenue Scotland, while Wales levies the Land Transaction Tax (LTT), administered by the Welsh Revenue Authority.
Can I get a refund on the 5% additional property Stamp Duty surcharge?
Yes. If you buy a new main residence before selling your previous home, you must pay the 5% HRAD surcharge upfront. However, if you sell your previous main residence within 36 months of completion, you can claim a full refund of the 5% surcharge from HMRC.
