UK Stamp Duty Land Tax (SDLT) Calculator 2025/26
Calculate the Stamp Duty Land Tax due on a residential property purchase in England or Northern Ireland using 2025/26 rates. Covers first-time buyer relief and the additional property surcharge for buy-to-let & second homes — all calculated instantly in your browser, no data sent anywhere.
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UK Stamp Duty Rates for 2025/26 (England and Northern Ireland)
Stamp Duty Land Tax is a tiered property transaction tax that applies in England and Northern Ireland. Like income tax, it works in bands — you pay each rate only on the slice of the price that falls within that band, not one flat rate on the total. From 1 October 2024 the rates reverted to their standard positions after the temporary higher nil-rate thresholds (introduced during the 2022 cost-of-living period) expired.
Standard Residential SDLT Rates 2025/26
Up to £125,000: 0% (nil rate)
£125,001 – £250,000: 2%
£250,001 – £925,000: 5%
£925,001 – £1,500,000: 10%
Above £1,500,000: 12%
Example: Standard purchase at £400,000
- First £125,000 at 0% = £0
- £125,001 – £250,000 (£125,000) at 2% = £2,500
- £250,001 – £400,000 (£150,000) at 5% = £7,500
- Total SDLT = £10,000 (effective rate 2.5%)
Scotland replaced SDLT with Land and Buildings Transaction Tax (LBTT) in April 2015, and Wales replaced it with Land Transaction Tax (LTT) in April 2018. Both countries have their own rate schedules and surcharges. If your property is in Scotland or Wales, this calculator will not give accurate figures — use the Revenue Scotland or Welsh Revenue Authority calculators instead.
First-Time Buyer Stamp Duty Relief Explained
First-time buyers purchasing a property for £500,000 or less benefit from a reduced SDLT schedule. They pay 0% on the first £300,000 and 5% on any amount between £300,001 and £500,000. If the property costs more than £500,000, the relief does not apply and standard SDLT rates are charged on the entire purchase price from the first pound — not just the excess above £500,000.
First-Time Buyer Relief Rates (purchases up to £500,000)
Up to £300,000: 0%
£300,001 – £500,000: 5%
Above £500,000: Standard rates apply — no relief
Example: First-time buyer at £420,000
- First £300,000 at 0% = £0
- £300,001 – £420,000 (£120,000) at 5% = £6,000
- Total SDLT = £6,000 — saving £4,500 vs. standard rates
To qualify for first-time buyer relief, all buyers named on the transaction must be purchasing their first property. If one buyer already owns or has previously owned a home, the relief is lost entirely. The relief also only applies to residential property, and all buyers must intend to use the property as their main or only home.
Buy-to-Let and Second Home Stamp Duty Surcharge
Buyers purchasing an additional residential property — whether a buy-to-let investment, a holiday home, or any second residential dwelling — pay a 3% surcharge on top of every standard SDLT band. This surcharge applies to the entire purchase price across all bands, not just the amount above a threshold.
Additional Property Rates 2025/26 (Standard + 3% Surcharge)
Up to £125,000: 3%
£125,001 – £250,000: 5%
£250,001 – £925,000: 8%
£925,001 – £1,500,000: 13%
Above £1,500,000: 15%
Example: Buy-to-let purchase at £250,000
- First £125,000 at 3% = £3,750
- £125,001 – £250,000 (£125,000) at 5% = £6,250
- Total SDLT = £10,000 vs. £2,500 for a standard purchase
The surcharge applies to any transaction where the buyer will own more than one residential property at the end of the completion day. There is an exemption if you are replacing your main residence — for example, if you complete on a new main home before selling your old one, you may be able to reclaim the surcharge within 12 months of selling the previous main home. Consult a solicitor or tax adviser to confirm whether a replacement main residence exemption applies in your situation.
When budgeting for a property purchase, factor in all transaction costs alongside SDLT: solicitor fees, survey costs, Land Registry fees, and mortgage arrangement fees. The SDLT shown by this calculator is one component of your total purchasing costs.