🇬🇧 UK-Specific Calculator

🇬🇧 UK Stamp Duty Calculator (2026)

Calculate the Stamp Duty Land Tax (SDLT) you need to pay when purchasing property in England and Northern Ireland. Automatically calculates first-time buyer relief and additional property surcharges based on 2026 rates.

Stamp Duty Tax

—

Total Cost (Property + Tax)

—

Effective Tax Rate

—

GUIDE

Learn more

Understanding UK Stamp Duty Land Tax (SDLT) 2026

Stamp Duty Land Tax is a tax paid when purchasing property or land in England and Northern Ireland. As of 2026, the standard residential rates are structured in bands: 0% on the first £125,000, 2% on the next £125,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1.5 million, and 12% above £1.5 million. Eligible first-time buyers pay 0% on the first £300,000 and 5% on the remainder up to £500,000. No first-time buyer relief applies when the price exceeds £500,000. For example, an eligible first-time buyer purchasing for £350,000 pays £2,500, compared with £7,500 at standard rates.

Additional-property rates are generally five percentage points higher than the standard bands. A £400,000 additional property therefore produces an estimated £30,000 charge. SDLT is generally due within 14 days of the effective transaction date. Scotland and Wales use different property taxes, which this calculator does not cover.

First-Time Buyer Relief and Exemptions

First-time buyers in England and Northern Ireland may qualify for SDLT relief when purchasing a residential property. To qualify, neither the buyer nor anyone buying jointly with them can previously have owned a residential property anywhere in the world. Eligible purchases are charged at 0% on the first £300,000 and 5% on the portion from £300,001 to £500,000.

No first-time buyer relief applies if the purchase price is more than £500,000, so the standard residential rates apply instead. At a price of exactly £500,000, an eligible first-time buyer pays £10,000, compared with £15,000 under the standard rates, a difference of £5,000. All joint buyers must meet the first-time buyer conditions for the relief to apply. Shared ownership purchases can be handled using a market-value election or staged payments, so SDLT is not necessarily calculated only on the share initially purchased. This calculator uses only the entered price and first-time-buyer selection; it does not determine eligibility or model the special shared ownership rules.

Additional Property Surcharge Explained

The additional-property rates generally apply when purchasing another residential property, such as a second home or buy-to-let property, while retaining an existing property. These rates are five percentage points above the standard residential bands. Whether they apply can depend on the buyer’s circumstances, including interests in other properties, so the calculator’s additional-property selection is an estimate rather than an eligibility decision.

For a £300,000 purchase, the standard SDLT estimate is £5,000: 0% on the first £125,000, 2% on the next £125,000, and 5% on the remaining £50,000. Selecting additional property produces an estimated £20,000 because the corresponding rates are 5%, 7%, and 10%. A surcharge refund may be available when a previous main residence is sold within the applicable period, subject to the relevant conditions and claim deadline. This calculator does not determine refund eligibility or cover special rules for companies, non-residents, shared ownership, or other complex transactions.

How to Pay and Calculate SDLT

SDLT is calculated using a tiered system, so different portions of the purchase price are taxed at different rates. For a standard £400,000 residential purchase, the first £125,000 is charged at 0%, the next £125,000 at 2%, producing £2,500, and the remaining £150,000 at 5%, producing £7,500. The total estimated SDLT is therefore £10,000. A solicitor or conveyancer will often calculate the liability, submit the SDLT return and arrange payment, but the buyer remains responsible for meeting the requirements.

The return and payment are generally due within 14 days of the effective transaction date. HMRC issues an SDLT5 certificate following acceptance of the return, allowing the Land Registry application to proceed. A late return can attract a £100 fixed penalty when it is up to three months late and £200 when it is more than three months late; further penalties may apply after 12 months. Late-payment interest is variable. This calculator provides an estimate from three inputs and does not assess special transaction rules.