Results are estimates for educational purposes only. Always confirm exact SDLT with your solicitor or conveyancer before completion.
How UK Stamp Duty Land Tax works
Stamp Duty Land Tax (SDLT) applies when you buy residential property or land in England or Northern Ireland above a certain threshold. It's a progressive tax, like income tax — you pay each band's rate only on the portion of the price that falls within that band, not on the whole purchase price at the highest rate.
2026 standard SDLT rates (home movers)
Portion of price
Rate
Up to £250,000
0%
£250,001 – £925,000
5%
£925,001 – £1,500,000
10%
Over £1,500,000
12%
First-time buyer relief
Portion of price
Rate
Up to £425,000
0%
£425,001 – £625,000
5%
Over £625,000
No relief — standard rates apply to the full price
First-time buyer relief is generous but has a hard cliff edge: if the property costs even £1 over £625,000, you lose the relief entirely and pay standard rates on the whole price — there's no partial relief above that threshold.
Additional property surcharge
If you're buying a second home, buy-to-let, or any additional residential property while already owning one, a surcharge of 5 percentage points is added on top of the standard rate for every band, including the portion that would otherwise be 0%. This means even a modest additional property purchase generates a meaningful SDLT bill from the very first pound.
Worked example: £350,000 home, standard mover
£0 to £250,000 is taxed at 0% = £0. The remaining £100,000 (from £250,001 to £350,000) is taxed at 5% = £5,000. Total SDLT: £5,000.
Frequently asked questions
Stamp Duty Land Tax (SDLT) is a tax paid when you buy property or land in England and Northern Ireland above a certain price. It is paid by the buyer, calculated in progressive bands like income tax, and is due within 14 days of completion.
Yes. First-time buyers pay 0% on the first £425,000 of a property's price. If the price is £625,000 or less, relief applies; if it's over £625,000, no first-time buyer relief applies at all and standard rates are charged on the full price.
Buyers purchasing an additional residential property — such as a buy-to-let or second home — pay a surcharge on top of the standard rates across every band, currently 5 percentage points extra.
No. Scotland has its own Land and Buildings Transaction Tax (LBTT) and Wales has Land Transaction Tax (LTT), both with different rates, bands, and reliefs than SDLT in England and Northern Ireland.
SDLT must be paid within 14 days of completing your property purchase. Your solicitor or conveyancer usually handles the payment and filing on your behalf as part of the completion process.