UK SDLT 2027 Stamp Duty Thresholds Calculator
Current SDLT residential rates for England and Northern Ireland (as published October 2026): 0% up to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5 million, 12% above. First-time buyers pay nothing up to £300,000 and 5% from £300,001 to £500,000. Additional properties usually pay 5% on top. No different rates have been announced for 2027.
Standard Residential Bands
0% up to £125,000. 2% on the portion from £125,001 to £250,000. 5% from £250,001 to £925,000. 10% from £925,001 to £1.5 million. 12% above £1.5 million. Tax is charged on each portion, not on the whole price. A £450,000 home costs £2,500 + £10,000 = £12,500.
First-Time Buyer Relief
No SDLT up to £300,000 and 5% on the portion from £300,001 to £500,000. If the price is over £500,000 the relief cannot be claimed and the standard bands apply. Everyone buying must be a first-time buyer. HMRC's example: a £500,000 purchase costs a first-time buyer £10,000.
Additional Properties
You usually pay 5% on top of the standard rates if the purchase means you own more than one residential property. The extra 5% does not apply if you are replacing your main residence and the previous one was sold within 36 months; if it is sold later you may be able to claim a refund. Non-UK residents usually pay a further 2% surcharge, which this calculator does not add.
Source and Disclaimer
SDLT applies in England and Northern Ireland only; Scotland and Wales have their own land transaction taxes. Rates shown are those published in October 2026.
Source: GOV.UK — Stamp Duty Land Tax: residential property rates. Last updated: October 2026.