UK Stamp Duty Land Tax Calculator
Work out Stamp Duty Land Tax on a property in England or Northern Ireland — SDLT computed with current HMRC rates and reliefs.
UK Stamp Duty Calculator
SDLT · LBTT · LTT · 2026/27 rates across all three UK systems
SDLT (Stamp Duty Land Tax) applies in England & Northern Ireland and is administered by HMRC.
A first-time buyer must never have owned a home anywhere. An additional property (second home or buy-to-let) carries a surcharge that differs by jurisdiction.
A non-UK resident pays a further 2% SDLT surcharge on top of all other rates. This applies only in England and Northern Ireland — Scotland (LBTT) and Wales (LTT) do not have a non-resident surcharge.
Cost Breakdown
HMRCSDLT summary
A plain-English read of the calculation — using HMRC SDLT rates for England & Northern Ireland.
SDLT rates — England & Northern Ireland
Current rates for England & Northern Ireland, administered by HMRC.
Standard residential rates
| Portion of price | Rate |
|---|---|
| Up to GBP 125,000 | 0% |
| GBP 125,001 to 250,000 | 2.0% |
| GBP 250,001 to 925,000 | 5.0% |
| GBP 925,001 to 1,500,000 | 10.0% |
| Above GBP 1,500,000 | 12.0% |
First-time buyer relief
| Provision | Detail |
|---|---|
| Nil-rate band (FTB) | GBP 0–300,000 |
| 5% band | GBP 300,001 to 500,000 |
| Price cap | GBP 500,000 (no relief above) |
| Maximum saving | GBP 6,250 |
Surcharges & additional property
| Surcharge | Rate | Applies to |
|---|---|---|
| Additional property | +5% | Every band, incl. nil-rate (E+NI, from 31 Oct 2024) |
| Non-UK resident | +2% | On top of all other SDLT rates (E+NI only) |
Estimated upfront costs
Indicative total cash required at completion for a property at the selected price.
Cost composition
Tax across the three UK systems
The same purchase at GBP 350,000 for a home mover — compared under SDLT (England & NI), LBTT (Scotland) and LTT (Wales).
Ranking (lowest first)
UK Property Transaction Tax Rates & Reference
The UK has three property transaction tax systems — SDLT (England & NI), LBTT (Scotland) and LTT (Wales). Pick a jurisdiction below to see its 2026/27 standard rates, first-time buyer relief, surcharges and buyer-type comparison.
SDLT — Stamp Duty Land Tax applies to residential property in England and Northern Ireland, administered by HM Revenue & Customs (HMRC). Rates below are current from 1 April 2025.
Home mover
Standard rates apply. Replacing a main residence avoids the additional-property surcharge.
First-time buyer
0% up to GBP 300,000, 5% to GBP 500,000. No relief above the GBP 500,000 cap.
Additional property
Second homes and buy-to-let pay standard rates plus a 5% surcharge on every band.
Non-UK resident
A 2% surcharge on top of all other SDLT rates, regardless of whether it is a main home.
Companies
Companies pay the additional-property rates; a flat 17% applies to certain dwellings over GBP 500,000.
Filing & payment
An SDLT return must be filed and the tax paid within 14 days of completion, usually by the solicitor.
UK Property Transaction Tax Market Snapshot
Select a UK jurisdiction to see its 2026/27 rates, bands, and key stats — with comparison to the other two systems below
HMRC · Revenue Scotland · WRA · 2026/27 ratesSDLT — Stamp Duty Land Tax applies to residential property in England and Northern Ireland, administered by HM Revenue & Customs (HMRC). Standard rates apply from 1 April 2025.
SDLT by property price
Tax payable across the price range — home mover vs first-time buyer
Standard rate bands — SDLT
Marginal SDLT rate applied to each slice of the price
SDLT by buyer type
Total SDLT at the selected price in England & Northern Ireland
UK three-system comparison
Standard home mover tax on a GBP 350,000 purchase — SDLT vs LBTT vs LTT
| Portion of price | Standard | First-time buyer | Additional property |
|---|---|---|---|
| Up to GBP 125,000 | 0% | 0% | 5% |
| GBP 125k to 250k | 2% | 0%* | 7% |
| GBP 250k to 300k | 5% | 0%* | 10% |
| GBP 300k to 500k | 5% | 5%* | 10% |
| GBP 500k to 925k | 5% | 5% | 10% |
| GBP 925k to 1.5M | 10% | 10% | 15% |
| Above GBP 1.5M | 12% | 12% | 17% |
UK Property Transaction Tax News & Updates
Recent changes to UK property transaction tax — SDLT (England & Northern Ireland), LBTT (Scotland) and LTT (Wales) — sourced from HMRC, Revenue Scotland, the Welsh Revenue Authority and HM Treasury.
SDLT rates hold steady for 2026/27
Following the Autumn Budget 2025, no changes were made to residential SDLT rates or thresholds. The bands introduced on 1 April 2025 remain in force across England and Northern Ireland.
Current position
- Standard rates: 0/2/5/10/12% — nil-rate band GBP 125,000
- First-time buyer: 0% to GBP 300,000, relief cap GBP 500,000
- Additional property: +5% surcharge on every band
- Non-UK resident: +2% surcharge on top
Budget 2025
The Autumn Budget 2025 made no changes to residential SDLT rates or thresholds.
What it means
Buyers can plan around the rates that took effect on 1 April 2025.
SDLT remains England & Northern Ireland only
SDLT continues to apply to property in England and Northern Ireland only. Scotland and Wales operate their own devolved taxes, with separate rates and surcharges.
Devolved property taxes
- England & Northern Ireland: Stamp Duty Land Tax (SDLT)
- Scotland: Land & Buildings Transaction Tax (LBTT) — Additional Dwelling Supplement rose to 8% on 5 Dec 2024
- Wales: Land Transaction Tax (LTT) — higher-residential rates rose (opening band 4%→5%) on 11 Dec 2024
Why it matters
Buyers in Scotland or Wales fall under LBTT or LTT figures rather than SDLT.
This tool
These widgets cover SDLT for England and Northern Ireland.
Autumn Budget 2025: no changes to residential SDLT
The Autumn Budget 2025 left residential SDLT rates and thresholds untouched, providing a period of stability for home buyers and movers. A narrow SDLT relief for Local Government Pension Scheme transfers was announced for a future Finance Bill.
What the Budget did and did not do
- Residential SDLT rates: No change
- Thresholds: No change — the 1 April 2025 bands remain
- New relief: SDLT relief for property transferred within Local Government Pension Schemes (to be legislated in Finance Bill 2026-27)
Market effect
No pressure on asking prices from new SDLT rules — a stable backdrop for buyers.
Looking ahead
Current thresholds form the baseline for any future reform.
Frequently Asked Questions
Common questions about UK property transaction tax for the 2026/27 tax year — covering all three systems: SDLT (England & Northern Ireland), LBTT (Scotland) and LTT (Wales) — verified against HMRC, Revenue Scotland and Welsh Revenue Authority guidance.
- Your conveyancing solicitor normally files the return and pays on your behalf
- Late filing triggers automatic penalties plus interest
- You must file even if no tax is due, in most cases over the GBP 40,000 notification threshold
| Nation | Tax |
|---|---|
| England & Northern Ireland | SDLT |
| Scotland | Land & Buildings Transaction Tax (LBTT) |
| Wales | Land Transaction Tax (LTT) |
| Portion of price | Rate |
|---|---|
| Up to GBP 125,000 | 0% |
| GBP 125,001 to 250,000 | 2% |
| GBP 250,001 to 925,000 | 5% |
| GBP 925,001 to 1,500,000 | 10% |
| Above GBP 1,500,000 | 12% |
- If the total rent over the life of the lease (the "net present value") is above the GBP 125,000 threshold, SDLT of 1% applies to the portion above it
- This does not apply to existing ("assigned") leases, where you pay only on the purchase price
| Portion of price | Rate |
|---|---|
| Up to GBP 300,000 | 0% |
| GBP 300,001 to 500,000 | 5% |
- Never have owned a residential property anywhere in the world (whether bought or inherited)
- Be buying the property as their only or main residence
- The surcharge applies to every band, including the portion that would otherwise be 0%
- It increased from 3% to 5% on 31 October 2024
- Companies buying residential property always pay the higher rates
- You must apply within 12 months of selling the old property, or 12 months of the SDLT filing deadline, whichever is later
- The reclaim applies only where you are genuinely replacing your main residence
- A flat 17% "enveloping" rate applies to certain purchases of a single dwelling over GBP 500,000 by companies and other non-natural persons
- This increased from 15% to 17% on 31 October 2024
- Reliefs may apply for property-rental businesses and developers
- 0% up to GBP 150,000
- 2% on GBP 150,001 to 250,000
- 5% above GBP 250,000
- You can reclaim the surcharge if you sell your previous main residence within 36 months
- Apply within 12 months of the sale (or of the filing deadline, whichever is later)
- An automatic fixed penalty, rising the longer the return is outstanding
- Interest on the unpaid tax
- Potential further penalties as a percentage of the tax for prolonged delays
- Nil-rate band: GBP 145,000 (vs GBP 125,000 SDLT)
- Top rate: 12% kicks in at GBP 750,000 (vs GBP 1.5M SDLT)
- Filing deadline: 30 days (vs 14 days for SDLT)
| Portion of price | Rate |
|---|---|
| Up to GBP 145,000 | 0% |
| GBP 145,001 to 250,000 | 2% |
| GBP 250,001 to 325,000 | 5% |
| GBP 325,001 to 750,000 | 10% |
| Above GBP 750,000 | 12% |
- Every buyer on the transaction must be a first-time buyer (anywhere in the world)
- Unlike SDLT, Scotland's FTB relief has no price cap — it applies regardless of property value
- You only get the saving on the first GBP 175,000 — standard rates apply above that
- ADS rose from 6% to 8% on 5 December 2024
- Applies to any additional property purchase of GBP 40,000 or more
- Can be reclaimed if you replace your main residence within 36 months
- Nil-rate band: GBP 225,000 — the highest in the UK
- First-time buyer relief: None — but the high nil-rate threshold means most FTBs pay nothing anyway
- Filing deadline: 30 days
| Portion of price | Rate |
|---|---|
| Up to GBP 225,000 | 0% |
| GBP 225,001 to 400,000 | 6% |
| GBP 400,001 to 750,000 | 7.5% |
| GBP 750,001 to 1,500,000 | 10% |
| Above GBP 1,500,000 | 12% |
| Portion of price | Higher rate |
|---|---|
| Up to GBP 180,000 | 5% |
| GBP 180k to 250k | 8.5% |
| GBP 250k to 400k | 10% |
| GBP 400k to 750k | 12.5% |
| GBP 750k to 1.5M | 15% |
| Above GBP 1.5M | 17% |
- Average Welsh property prices are below the GBP 225,000 nil-rate threshold in many areas
- A FTB at GBP 200,000 in Wales pays GBP 0 vs GBP 1,500 in England
- Above GBP 225,000, however, Wales becomes more expensive than England for FTBs (because England exempts to GBP 300,000)
Disclaimer & Data Sources
This calculator is provided for educational and informational purposes only. Results are estimates based on the inputs provided and do not constitute financial advice. Tax rates, thresholds, and regulations are subject to change. Always refer to the relevant authority and seek independent professional advice before making any financial decisions.
The United Kingdom has three different property transaction tax systems: Stamp Duty Land Tax (SDLT) administered by HMRC in England and Northern Ireland; Land and Buildings Transaction Tax (LBTT) administered by Revenue Scotland; and Land Transaction Tax (LTT) administered by the Welsh Revenue Authority. Each has its own rates, bands, first-time buyer rules and surcharges. Eligibility for any relief or rebate is determined by the relevant authority and depends on individual circumstances.
Money Snap is not a licensed financial adviser, broker, solicitor or conveyancer. The final figure depends on your full circumstances, including the jurisdiction in which the property is located, first-time buyer status, residency, and any other residential property owned worldwide. Always verify current figures using the official calculator for your jurisdiction (HMRC, Revenue Scotland or Welsh Revenue Authority) and consult a qualified solicitor or tax adviser before completing any property transaction.