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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.

By UK Tax Drag · Reviewed 26 September 2026

SDLT for purchase, additional dwelling, and first-time buyer.

Stamp Duty Land Tax (England and Northern Ireland) is banded — different rates apply to slices of the price, not to the whole price.

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More about this calculator

First-time buyers get a higher zero-rate threshold (currently £300,000, on purchases up to £500,000). Additional properties (second homes, buy-to-let) attract a 5% surcharge on each band. Scotland has Land and Buildings Transaction Tax; Wales has Land Transaction Tax — different bands, same idea.

The most common surprise is the higher rates on additional properties. When a new main home is bought before the previous one is sold, the higher rates apply on completion, and they can be reclaimed if the previous main home is sold within 36 months. The calculator adds the 5% surcharge to every band when the additional-property option is selected.

For England and Northern Ireland, where Stamp Duty Land Tax applies. Scotland uses LBTT and Wales uses LTT, with different rates and thresholds: see UK rules by nation.

Educational only. SDLT rules change frequently. This calculator covers England and Northern Ireland 2026/27 bands. 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

Property purchase price (£)

£50k£3m

Standard buyer (main home) First-time buyer (relief applies if price <= £500k) Additional property or buy-to-let (+5% surcharge) Non-UK resident additional (+7% surcharge)

Total SDLT due

£0

Effective rate: 0%

Buyer routeWaiting for buyer-type detail.

Cash to reserveWaiting for the completion cash figure.

Best next checkCheck mortgage affordability and whether you are near a relief or surcharge cliff edge.

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: on a price just over £500,000 the SDLT is about £5,000 more than at exactly £500,000.

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. So a price a little above £500,000 can cost more in total than one at £500,000, once the tax is added.

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). For SDLT, an individual buyer counts as non-UK resident if they were not present in the UK for at least 183 days in the 12 months before the purchase, a test separate from residence for Income 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.

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

What this calculator does not cover

Residential rates only: mixed-use purchases and purchases by companies are not covered, and reclaim scenarios are simplified.
Scotland and Wales use LBTT and LTT instead, so these figures do not apply there.

Rent vs buy calculatorCompares rent with the costs of buying that are not recovered (interest, Stamp Duty, fees, maintenance and selling costs) over a chosen number of years.

Worked examples

See it on real numbers

Three SDLT scenarios for purchases in England and Northern Ireland at 2026/27 rates, including the price limit for first-time buyer relief.

CASE 1

First-time buyer at £500,000

Couple buying their first home. Both are first-time buyers (FTB relief applies). England purchase.

Inputs

Price: £500,000
First-time buyer: Yes
Additional dwelling: No

Result

SDLT due: £10,000 — first-time buyers pay 0% up to £300,000, then 5% on the £200,000 between £300,000 and £500,000.

Takeaway. First-time buyer relief cannot be claimed at all if the price is over £500,000. At £510,000 the standard rates apply to the whole price: £15,500, which is £5,500 more than the £10,000 due at £500,000.

CASE 2

Home mover at £550,000

Family upsizing in Surrey. Selling their current home and buying simultaneously. England purchase.

Inputs

Price: £550,000
First-time buyer: No
Additional dwelling: No

Result

SDLT due: £17,500 — calculated as 0% on the first £125,000, 2% on £125,000–£250,000 (£2,500), and 5% on £250,000–£550,000 (£300,000 × 5% = £15,000). Total: £17,500.

Takeaway. On a £550,000 purchase SDLT is £17,500, about 3.2% of the price. Legal fees, surveys, mortgage fees and removals come on top and vary by provider, so they need quotes of their own.

CASE 3

Buy-to-let at £200,000

Existing homeowner buying a £200,000 flat in Manchester to let out.

Inputs

Price: £200,000
First-time buyer: No
Additional dwelling: Yes (higher rates, 5 percentage points above standard)

Result

SDLT due: £11,500 — standard SDLT of £1,500 (2% on the £75,000 between £125,000 and £200,000) plus the 5 percentage point surcharge on the full £200,000 (£10,000). Total £11,500, or 5.75% of the price.

Takeaway. The higher rates apply to the whole price for purchases of £40,000 or more, not only to the part above a threshold. The refund for selling a previous main home within three years is for buyers replacing their main residence; it does not apply to a property bought to let out.

Illustrative examples for education only, not personal advice. Figures are rounded and use 2026/27 rates.

▸ How we calculate this — SDLT on a residential purchase (England / NI)

Method — 2026/27 tax year

Formula: SDLT is a slice tax. For each band, multiply the portion of the price inside that band by the band rate, then sum.

2026/27 standard residential SDLT bands (movers, not first-time buyers)

Slice	Rate
Up to £125,000	0%
£125,001 – £250,000	2%
£250,001 – £925,000	5%
£925,001 – £1,500,000	10%
Above £1,500,000	12%

First-time buyer relief: 0% to £300,000 and 5% on £300,001–£500,000, provided the price is ≤ £500,000.

Scotland / Wales: LBTT and LTT use different bands — this calculator covers England & NI only. See the gov.scot / gov.wales pages linked below.

Data sources

Reviewed against 2026/27 thresholds. We update when HMRC publishes rate changes — tracked in the changelog. Found an error? See corrections policy.

About this calculator

Last reviewed: September 2026. Reviewed by the Editor against current official guidance for 2026/27.

Verified against: gov.uk — Stamp Duty Land Tax rates (checked on the last review date above).

Source: calculator JavaScript is unminified at /assets/ — see Open methodology for how to verify the math. Updates tracked in the changelog.

Spotted an error? Report it. Confirmed errors are corrected under the corrections policy.

Disclaimer: This tool gives a guideline estimate using current published UK rates and thresholds. It is general information, not personal financial, tax, or legal advice. Verify the figures against your own circumstances, the latest gov.uk guidance, and a qualified adviser before acting. UK Tax Drag accepts no liability for decisions made on the basis of these calculations.

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UK Tax Drag is an independent publication by Finsolve Consulting Limited, not affiliated with or endorsed by HMRC, GOV.UK or any government body.

Stamp Duty Land Tax Calculator

What is Stamp Duty Land Tax?

Your inputs

What this means

Your SDLT band breakdown

2026/27 SDLT bands — England and Northern Ireland

First-time buyer relief — in detail

The additional property surcharge

Non-UK resident surcharge

How to pay SDLT

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What this calculator does not cover

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