Stamp Duty Land Tax (SDLT) can add thousands to the cost of buying a home in England and Northern Ireland, and it must be paid within 14 days of completion. Because it is charged in bands — and the bill changes completely for first-time buyers and second properties — guessing rarely works. This calculator works it out precisely.
Stamp Duty Calculator (SDLT) 2026
Stamp Duty Land Tax for residential property in England and Northern Ireland, with a full band-by-band breakdown.
Band breakdown
How it works: SDLT is charged in slices, like income tax — you only pay each rate on the part of the price inside that band. Standard 2026 bands are 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5m and 12% above. First-time buyers pay nothing on the first £300,000 (relief only applies to homes of £500,000 or less), and additional properties carry a 5% surcharge on every band.
How it works
Enter the purchase price of the property and choose your buyer type: standard buyer (moving home), first-time buyer, or buying an additional property (a second home or buy-to-let). The calculator applies the correct set of bands, including the additional-property surcharge where relevant, and shows the total SDLT and the effective percentage of the price.
Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT), which have different rates and bands — this calculator covers SDLT for England and Northern Ireland.
How the calculation works
SDLT is a marginal, banded tax: you pay each rate only on the slice of the price inside that band, never on the whole price. The standard residential rates for 2026 are:
- 0% on the first £125,000
- 2% 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
First-time buyers pay 0% up to £300,000 and 5% from £300,001 to £500,000. If the price exceeds £500,000, first-time buyer relief is lost entirely and standard rates apply to the whole purchase.
Additional properties attract a surcharge of 5 percentage points added to every band — so the lowest band starts at 5% rather than 0%. The surcharge normally applies if you will own two or more residential properties at the end of the completion day, but it can be refunded if you sell your previous main home within three years.
Worked example: £350,000 purchase
Standard buyer (moving home):
– First £125,000 at 0% = £0
– Next £125,000 (to £250,000) at 2% = £2,500
– Remaining £100,000 (to £350,000) at 5% = £5,000
– Total SDLT = £7,500 — an effective rate of about 2.1% of the price.
First-time buyer, same property:
– First £300,000 at 0% = £0
– Remaining £50,000 at 5% = £2,500
– Total SDLT = £2,500 — a saving of £5,000 versus a standard buyer.
Additional property, same property: add 5% to each band and the bill becomes £0 + (£125,000 × 5%) for the first slice… precisely: £125,000 at 5% = £6,250, £125,000 at 7% = £8,750, £100,000 at 10% = £10,000, giving a total of £25,000. That gap is why the surcharge dominates buy-to-let maths.
Things to watch
- The £500,000 cliff edge for first-time buyers. At £500,000 SDLT is £10,000; at £500,001 relief vanishes and the bill jumps to £15,000 under standard rates. Near the boundary, a small price negotiation can be worth thousands.
- Linked transactions and multiple dwellings. Buying two properties in one deal, or a home with a separate annexe, can change the calculation. Multiple dwellings relief was abolished for most transactions in 2024, so do not assume an annexe reduces your bill.
- The surcharge refund deadline is real. If you buy before selling your old main residence, you pay the higher rate upfront and claim the refund from HMRC after the sale — but only if the old home is sold within three years and you claim within the time limit.
- What counts as the “price”? SDLT is charged on the consideration given — money plus anything of value. Fixtures included in a separate payment at a fair value are fine; artificially shifting value onto “fixtures and fittings” to dodge tax is something HMRC actively challenges.
- Budget for SDLT in cash. Most mortgage lenders will not let you add SDLT to the loan as a planned cost, and it is due shortly after completion, so it must sit alongside your deposit, legal fees and moving costs in your savings plan.
Frequently asked questions
When and how is stamp duty paid?
Your solicitor or conveyancer normally files the SDLT return and pays HMRC on your behalf shortly after completion; the legal deadline is 14 days from the effective date of the transaction. You transfer the money to your solicitor before completion.
Do first-time buyers pay stamp duty on a £300,000 house?
No. At exactly £300,000 the bill is £0, because the first-time buyer nil-rate band covers the full price. At £350,000 the bill is £2,500, as shown in the example above.
I am replacing my main home but completion dates do not line up. Will I pay the surcharge?
Temporarily, yes, if you own both properties at the end of completion day on the new purchase. Sell your previous main residence within three years and you can claim the surcharge back from HMRC.
Does stamp duty apply to shared ownership?
You can usually choose to pay SDLT either on the full market value upfront, or in stages on the share you buy and later staircasing transactions. The right choice depends on whether you plan to staircase to full ownership.
What about Scotland and Wales?
Scotland charges LBTT and Wales charges LTT, each with its own bands, first-time buyer rules and additional-property surcharges. A property in Cardiff or Edinburgh should not be calculated with the English bands in this calculator.
This calculator is for guidance only and isn’t financial advice.