Stamp Duty Calculator (SDLT) 2026-27 Trending
Calculate Stamp Duty Land Tax on property purchases in England and Northern Ireland. Updated for April 2025 threshold changes.
By Konstantin Iakovlev · Founder, Calks.uk
Last updated: · Verified against HMRC and GOV.UK 2026/27 rates
Quick Answer
UK Stamp Duty (SDLT) in 2026/27: 0% up to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5m, 12% above. First-time buyers: 0% up to £300,000, 5% to £500,000. Additional property: +5% surcharge.
Disclaimer
This calculator is provided for informational purposes only and should not be considered as financial or tax advice. All calculations are performed locally in your browser — no personal data is collected or sent to our servers. Rates and thresholds are sourced from HMRC and GOV.UK and are updated for the current tax year. Always verify results with HMRC or consult a qualified professional before making financial decisions.
UK Stamp Duty Land Tax bands 2026/27 (standard residential)
| Property price band | SDLT rate |
|---|---|
| £0 to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Over £1,500,000 | 12% |
How It Works
Stamp Duty Land Tax (SDLT) is payable on property purchases in England and Northern Ireland above certain thresholds. From April 2025, the standard nil-rate band is £125,000. Rates then rise through bands: 2% (£125,001–£250,000), 5% (£250,001–£925,000), 10% (£925,001–£1.5m) and 12% (above £1.5m).
First-time buyers purchasing their first home up to £500,000 pay no SDLT on the first £300,000, then 5% on the portion from £300,001 to £500,000. Properties above £500,000 do not qualify for first-time buyer relief.
If you already own a property and are buying an additional one (second home, buy-to-let), a 5% surcharge applies to the entire purchase price on top of standard rates. This calculator handles all three scenarios — standard, first-time buyer and additional property.
UK SDLT rates 2026/27 — full picture. Standard buyers: 0% to £125,000; 2% to £250,000; 5% to £925,000; 10% to £1.5M; 12% above £1.5M. First-time buyers: 0% to £425,000; 5% to £625,000; standard rates above £625k (FTB relief lost above this threshold). Additional property (since 31 October 2024): standard rates PLUS 5% surcharge on FULL purchase price. Scotland and Wales: separate systems (LBTT and LTT).
SDLT worked examples 2026/27. £300,000 first home (FTB): £0 (under £425k threshold). £300,000 standard buyer: £2,500 (2% on £125k-£250k band). £500,000 standard: £15,000. £750,000 standard: £27,500. £1M standard: £41,250. £300k second home: £20,000 (£2,500 standard + 5% surcharge on £300k = £15,000). £500k second home: £40,000. Notice: surcharge applies to FULL purchase price, not just amount above thresholds — significant cliff edge.
Reclaiming the 5% surcharge. Bought new main residence before selling old? Pay surcharge upfront. Sell old home within 36 months: claim refund via gov.uk SDLT16 form. Processing 15-55 days. Critical: must sell within 36 months — afterwards surcharge permanently lost. Refund covers ONLY surcharge, not standard SDLT. Common scenario: chain difficulty forces overlap. Higher-rate landlords increasingly use limited company structure (still subject to 5% surcharge but mortgage interest fully deductible).
Scotland LBTT and Wales LTT 2026. Scotland: 0% to £145,000; 2% to £250k; 5% to £325k; 10% to £750k; 12% above. ADS (Additional Dwelling Supplement) 8% (raised from 6% Dec 2024). Wales: 0% to £225,000; 6% to £400k; 7.5% to £750k; 10% to £1.5M; 12% above. Higher Rates 5% surcharge (raised from 4% Dec 2024). Three separate tax authorities — file return within 30 days of completion. Often more favourable for first-time buyers than English SDLT.
Legitimate SDLT planning. Multiple Dwellings Relief (MDR): buying 2+ residential properties simultaneously — averaged rate applies, often lower. Mixed-use rate (commercial + residential): if property has commercial element (e.g. flat above shop), different lower band applies (max 5%). Chattels: separating price for movables (carpets, curtains, kitchen appliances) — limited application, HMRC scrutiny. Lifetime gifting before death: avoid IHT but no SDLT relief. Spousal transfers: SDLT can apply if mortgage transferred. Avoid 'SDLT mitigation schemes' — GAAR catches them, plus penalties + interest.
Example: £350,000 property (standard rates)
- £0–£125,000 at 0% = £0
- £125,001–£250,000 at 2% = £2,500
- £250,001–£350,000 at 5% = £5,000
- Total SDLT: £7,500 (effective rate: 2.14%)
Frequently Asked Questions
- What are the Stamp Duty rates for 2026/27?
- Stamp Duty Land Tax (SDLT) in England and Northern Ireland for standard residential purchases in 2026/27 is charged in bands: 0% on the first £125,000; 2% on £125,001 to £250,000; 5% on £250,001 to £925,000; 10% on £925,001 to £1.5 million; 12% above £1.5 million. SDLT is calculated on the portion of the price within each band, not the whole amount. For a £400,000 purchase: 0% on first £125,000 = £0; 2% on next £125,000 = £2,500; 5% on remaining £150,000 = £7,500; total = £10,000. Note that the nil-rate threshold was reduced from £250,000 back to £125,000 from April 2025, reversing the temporary relief introduced in 2022. Source: HMRC (gov.uk/stamp-duty-land-tax).
- Do first-time buyers get a Stamp Duty discount?
- Yes — first-time buyers in England and Northern Ireland receive reduced SDLT rates from April 2025. They pay 0% on the first £300,000 and 5% on the portion from £300,001 to £500,000. For a property priced above £500,000, first-time buyer relief does not apply at all, and standard rates are charged on the full amount. For example, a first-time buyer purchasing at £450,000 pays: 0% on £300,000 = £0; 5% on £150,000 = £7,500; total = £7,500. Without the relief, standard rates would give: 0% on £125,000 + 2% on £125,000 + 5% on £200,000 = £12,500. Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT) — different rates and reliefs apply. Source: HMRC.
- What is the additional property surcharge?
- A 5% SDLT surcharge applies if you are purchasing an additional residential property while already owning one or more homes. This affects buy-to-let investors, second home buyers, and those who have not yet sold their previous main residence. The surcharge applies to the full purchase price across all bands. For example, a buy-to-let purchase at £250,000 attracts: standard SDLT of £2,500 plus 5% surcharge on the full £250,000 (£12,500), giving a total of £15,000. If you complete on a new main residence before selling your old one, you pay the surcharge but can claim a refund within 12 months of selling the original property. Corporate bodies and funds purchasing residential property face a 17% flat rate above £500,000. Source: HMRC.