UK Stamp Duty Calculator (England & NI)
Tiered bands, first-time buyer relief, and the 5% additional-property surcharge are all built in. Scottish (LBTT) and Welsh (LTT) calculators have separate rules.
Updated May 2026, using HMRC 2026/27 rates and current ONS / gov.uk figures.
2026/27 SDLT main residence:
| Slice | Rate |
|---|---|
| £0 – £250,000 | 0% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1.5m | 10% |
| £1.5m+ | 12% |
First-time buyer relief: 0% to £425,000, 5% on £425k–£625k. Above £625k no relief.
Additional property surcharge: +5% on each band (so 5/10/15/17%).
How it works. Tiered SDLT applied to slices: 0/5/10/12% (main); FTB relief modifies the first two bands; second-home surcharge adds 5% to each tier.
Worked examples
£300,000 main residence: SDLT £2,500 (5% on the slice above £250k).
£500,000 first-time buyer: SDLT £3,750 (0% to £425k, 5% on £425–£500k).
£500,000 second home: SDLT £27,500 (5% main + 5% surcharge throughout).
£1m main residence: SDLT £41,250 (tiered bands across the property price).
Sources:
HMRC Stamp Duty Land Tax · Revenue Scotland LBTT · Welsh Revenue Authority LTT
· retrieved 2026-05-12.
Frequently asked questions
What counts as a first-time buyer?
Someone who has never owned a freehold or leasehold residential property anywhere in the world — jointly or alone. The relief applies if all buyers in the transaction are first-time buyers.
When does the surcharge apply?
If at the end of the day of completion you own more than one residential property and the new property is not replacing your main residence. Includes inherited shares of property.
How does Scotland differ?
Scotland uses LBTT (Land and Buildings Transaction Tax) with different bands. The Wales calculator on this site is the LTT (Land Transaction Tax). Both have additional-property surcharges of 5-6%.
Can I avoid stamp duty?
Legitimate routes are limited. Multiple Dwellings Relief was abolished in 2024. The most common saving is buying below the £250k / £425k thresholds. Always speak to a conveyancer or qualified tax adviser for your specific situation.