Estimate SDLT owed on a residential property purchase in England or Northern Ireland.
SDLT is charged in bands: each portion of the price within a band is taxed at that band's rate, similar to income tax. Rates shown are for a standard residential purchase by an existing homeowner — first-time buyers and additional-property purchases have different rules.
Illustrative estimate only, using simplified/rounded 2026/27 UK figures — not tax advice. Always confirm with HMRC or a qualified UK tax adviser.
Stamp Duty Land Tax (SDLT) applies to residential property purchases in England and Northern Ireland (Scotland and Wales run their own separate equivalents). The current bands are 0% on the first £125,000, 2% on the portion from £125,001 to £250,000, 5% up to £925,000, 10% up to £1.5 million, and 12% above that — and because it is banded like income tax, only the portion of the price in each band is taxed at that band's rate.
First-time buyers get meaningful relief: no SDLT at all on the first £300,000 of a purchase up to £500,000, with standard rates applying above that. Anyone buying an additional residential property — a second home or buy-to-let — pays a 5% surcharge on top of the standard bands across the whole purchase price, which is often the single biggest extra cost landlords and second-home buyers underestimate.
No SDLT is due on the portion of any purchase price up to £125,000, which for a purchase entirely under that threshold means no stamp duty at all — though most residential purchases in England now exceed that figure.
Yes. Scotland charges Land and Buildings Transaction Tax (LBTT) and Wales charges Land Transaction Tax (LTT), both with their own separate bands and rates that do not match the SDLT figures used in England and Northern Ireland.
Someone who has never owned a residential property anywhere in the world, buying a property they intend to live in as their main home — buying with someone who has owned property before typically disqualifies the whole purchase from first-time buyer relief.
Generally not, provided the previous main home is sold on or before completion of the new purchase (or within a set window after). Buying a new main home before selling the old one can trigger the surcharge temporarily, refundable once the old home is sold.