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Stamp Duty Land Tax Calculator
Understand how much SDLT you will pay on a residential property purchase in England or Northern Ireland. Factor in first-time buyer relief, additional property surcharge, and non-UK resident surcharge for 2026/27.
Educational only. SDLT rules change frequently. This calculator covers England and Northern Ireland 2026/27 bands. Scotland uses LBTT and Wales uses LTT — different rules apply. Always verify with a conveyancer or tax adviser before exchange.
What is Stamp Duty Land Tax?
Stamp Duty Land Tax (SDLT) is a tax paid when you buy residential or commercial property in England and Northern Ireland. The tax is calculated on a progressive slab basis — like income tax. You pay 0% on the first slice, then higher percentages on each subsequent slice, up to a maximum rate.
You must pay SDLT within 14 days of completion. Your conveyancer or solicitor normally handles the submission to HM Revenue and Customs (HMRC). The amount varies dramatically depending on your buyer status: first-time buyers get relief on purchases up to £500,000, but that relief disappears entirely at £500,001. Second homes and buy-to-let properties face an additional 5% surcharge on each band.
Your inputs
£50k£3m
Total SDLT due
£0
Effective rate: 0%
What this means
Stamp duty is part of the upfront cash needed to buy, not part of the mortgage. The professional use of this result is to check whether buyer status, location and price threshold effects change the total cash you need on completion.
Your SDLT band breakdown
This table shows how SDLT is calculated on each slice of your purchase price. You only pay the higher rate on the portion above each threshold.
| Band | Price range | Rate applied | Your price in band | SDLT for band |
|---|
2026/27 SDLT bands — England and Northern Ireland
These bands apply from 1 April 2025 and continue through 2026/27. They apply to standard residential purchases for owner-occupiers.
| Price slice | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| £1,500,001+ | 12% |
First-time buyer relief — in detail
First-time buyers purchasing a residential property of £500,000 or less can claim relief: 0% on the first £300,000 and 5% on the portion from £300,001 to £500,000. If the price is above £500,000 no first-time-buyer relief applies and the standard rates are used instead.
Critical threshold: £500,001. If your purchase price exceeds £500,000, you lose all first-time buyer relief and pay the full standard rates. This is a cliff edge. Many first-time buyers negotiate hard to stay under £500k to preserve relief — you could save £10,000 or more.
| FTB relief: price slice | Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 to £500,000 | 5% |
| £500,001+ (relief not available) | Standard rates apply |
Watch out: the £500k cliff edge
At £500,000, a first-time buyer pays £10,000 in SDLT (5% on £200,000). At £500,001 they lose all first-time-buyer relief and pay about £15,000 under standard rates — a roughly £5,000 jump. Negotiating hard to stay at or below £500k can be worth it; if you are a few thousand over, even a small discount from the seller is money well spent.
The additional property surcharge
If this is not your main home — you are buying a second home, buy-to-let property, or investing in a rental — you pay an additional 5% on top of each standard band. For example, the first band becomes 5% instead of 0%.
The 3-year replacement rule: if you sell your previous main home within 36 months of buying the additional property, you can reclaim the 5% surcharge. This matters for people trading up or downsizing.
| Standard band | Standard rate | With +5% surcharge |
|---|---|---|
| Up to £125,000 | 0% | 5% |
| £125,001 to £250,000 | 2% | 7% |
| £250,001 to £925,000 | 5% | 10% |
| £925,001 to £1,500,000 | 10% | 15% |
| £1,500,001+ | 12% | 17% |
Non-UK resident surcharge
If you are not a UK resident, you pay an additional 2% on top of each standard band (in addition to any other surcharges). Non-resident is defined for SDLT purposes by your residence status for tax. Non-UK residents buying additional properties pay both the 5% and 2% surcharge = 7% total on each band.
How to pay SDLT
You must pay SDLT within 14 days of completion. Your conveyancer or solicitor will:
- Calculate the amount due using the band structure for your situation
- Submit the SDLT return to HMRC
- Collect the money from you (usually from your mortgage advance or savings)
- Remit to HMRC on your behalf
If you do not pay on time, interest and penalties apply. Most transactions go smoothly because conveyancers handle it as routine.
The single most important rule
SDLT is calculated on each band separately. You do not pay the 12% rate on your entire purchase price. You pay 0% on the first £125,000, 2% on the next £125,000, 5% on the next £675,000, and so on. This is how tax brackets work — only the slice above the threshold is taxed at the higher rate.
Tip: Scotland and Wales have different rules
Scotland abolished SDLT and replaced it with Land and Buildings Transaction Tax (LBTT) in 2015. Wales abolished SDLT and replaced it with Land Transaction Tax (LTT) in 2018. Both have different band structures and thresholds. If you are buying in Scotland or Wales, use their dedicated calculators — the rules differ significantly.
Related calculators
First-Time Buyer Guide — deposit, LISA, SDLT and mortgage flow — Mortgage calculator — affordability, repayment and overpayment — Compound interest — how your pot grows — ISA vs GIA — tax on your investments — Tax calculator — income tax, NI, student loans.
Official references and background reading
gov.uk — Stamp Duty Land Tax
gov.uk — SDLT rates and thresholds 2026/27
MoneyHelper — Stamp duty explained
Bank of England — Housing and monetary policy
Calculator Methodology
How to read this SDLT result properly
This calculator is for residential purchases in England and Northern Ireland. The professional use-case is to estimate the completion cash requirement and then check whether buyer status, relief cliffs, or surcharge rules change the deal economics.
Last reviewed
- 22 April 2026
- England and Northern Ireland SDLT context for 2026/27
Who this is for
- Residential buyers, first-time buyers, landlords and second-home purchasers checking completion costs
Main assumptions
- Residential rules only, no mixed-use or company purchases, and simplified treatment of reclaim scenarios
- Scotland and Wales use LBTT and LTT instead, so this page should not be used there
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