UK Stamp Duty Calculator 2026/27

For England and Northern Ireland, standard SDLT rates are 0% on the first £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1,500,000, and 12% above £1,500,000. First-time buyers receive 0% on the first £300,000 for properties up to £500,000. Additional property buyers pay a 5% surcharge across all bands.

If you are a first-time buyer purchasing in England or Northern Ireland, you pay 0% SDLT on the first £300,000 of a property valued up to £500,000. For properties above £500,000, standard SDLT rates apply with no first-time buyer relief. Scotland and Wales have their own separate first-time buyer schemes.

When purchasing a second home or buy-to-let property, you pay an additional dwelling supplement on top of standard SDLT rates. In England and Northern Ireland this is 5%. In Scotland the LBTT additional dwelling supplement is 8%, and in Wales the Land Transaction Tax higher rate is 6%.

Yes, non-UK residents buying residential property in England or Northern Ireland pay an additional 2% surcharge on top of standard SDLT rates. This applies even if it is your only property. The surcharge is administered by HMRC and was introduced to address the impact of overseas buyers on the housing market.

SDLT must be paid within 14 days of the completion date. In most cases, your solicitor or conveyancer will file the SDLT return and pay the tax on your behalf through HMRC's online portal. Late filing and payment can result in penalties and interest charges.

Yes. Scotland uses Land and Buildings Transaction Tax (LBTT) with different thresholds and rates. Wales uses Land Transaction Tax (LTT), also with its own band structure. This calculator supports all three UK tax systems so you can compare costs accurately.