Stamp Duty Calculator (SDLT, England & Northern Ireland)
Stamp Duty Land Tax on a purchase in England or Northern Ireland at 2026/27 rates: home movers, first-time buyers, additional homes and buy-to-let (+5%), non-UK residents (+2%), companies and non-residential property, band by band with the payment deadline.
How it works
Standard: 0% to £125k, 2% to £250k, 5% to £925k, 10% to £1.5m, 12% above · first-time buyers (price ≤ £500k): 0% to £300k, 5% to £500k · additional property or company: +5% on every band (purchases of £40,000+) · non-UK resident: +2% · company buying a home over £500k without relief: 17% of the whole price · non-residential: 0% to £150k, 2% to £250k, 5% above
SDLT is a slice tax: each portion of the price is taxed at its own rate, so crossing a threshold only affects the pounds above it. The rates in force for 2026/27 are those that took effect on 1 April 2025, when the temporary higher thresholds ended: the nil-rate band is £125,000, and first-time buyers pay nothing up to £300,000 and 5% up to £500,000, with no relief at all above £500,000. Buying a second home or a buy-to-let while you still own a home adds five percentage points to every band (purchases under £40,000 are exempt), and companies pay the same higher rates, or a flat 17% on a dwelling over £500,000 unless a relief such as the property-rental-business relief applies. Buyers who are not UK resident pay a further 2% on top of whichever rates apply. Non-residential and mixed-use property has its own, lower schedule with no surcharges. The return must be filed and the tax paid within 14 days of completion. Scotland (LBTT) and Wales (LTT) have separate taxes.
Worked example
£425,000 for a home mover: 2% on £125,000 = £2,500 plus 5% on £175,000 = £8,750 → £11,250 (2.65% effective). A first-time buyer pays 5% on £125,000 = £6,250, saving £5,000. As an additional property the same purchase costs £32,500 (£21,250 more), and a non-UK resident home mover pays £19,750.
Sources: GOV.UK — SDLT residential property rates · GOV.UK — SDLT non-residential and mixed rates · HMRC — Calculate Stamp Duty Land Tax
Frequently asked questions
Does a first-time buyer lose all relief at £500,001?
Yes. One pound over £500,000 and standard rates apply to the whole price, so the bill jumps from £10,000 to £15,000. The calculator warns you when you are close to the limit.
Can I reclaim the 5% surcharge?
If the new home replaces your main residence and you sell the old one within three years of buying, you can claim the surcharge back from HMRC. If you sell the old home before you buy, the surcharge does not apply at all.
Who pays the 2% non-resident surcharge?
Individuals who spent fewer than 183 days in the UK in the 12 months before the purchase, and some companies and trusts. It is added to whatever rates apply, including first-time buyer and additional-property rates. If you later become UK resident you may be able to claim it back.
When is SDLT due?
You must file the SDLT return and pay within 14 days of completion. Enter your completion date to see the deadline; your conveyancer normally files it for you.
How is a company purchase taxed?
Companies always pay the higher rates (standard rates plus 5%). If a company buys a home for more than £500,000 and no relief applies, the rate is 17% of the whole price instead. Reliefs cover businesses such as property rental, development and trading.
Related calculators
Uses the SDLT rates in force for 2026/27 (effective since 1 April 2025) for England and Northern Ireland. Rates and reliefs can change at any fiscal event — check GOV.UK or HMRC’s SDLT calculator before you exchange. Educational estimate, not tax advice.