Stamp duty calculator
Stamp duty on a purchase in England or Northern Ireland, with first-time buyer relief and the surcharges applied where they are due.
How this is calculated
SDLT is charged on a slice basis, exactly like income tax. Each rate applies only to the part of the price falling inside that band, so crossing a threshold never taxes the whole price at the higher rate.
First-time buyer relief gives a nil rate to £300,000 and 5% between £300,001 and £500,000. Above £500,000 the relief disappears completely rather than tapering, so a first-time buyer at £510,000 pays the full standard rates.
The additional property surcharge is 5 percentage points on top of every band, and applies where the price is £40,000 or more. If you are replacing a main residence but have not sold yet, you pay it and can reclaim within 36 months.
Scotland charges LBTT and Wales charges LTT instead, both with different bands. This calculator covers England and Northern Ireland only.
Rates used · 2026/27
| 0% | up to £125,000 |
| 2% | £125,001 to £250,000 |
| 5% | £250,001 to £925,000 |
| 10% | £925,001 to £1,500,000 |
| 12% | above £1,500,000 |
| First-time buyer | 0% to £300,000, 5% to £500,000 |
| Additional property | 5 points on every band |
| Non-resident | 2 points on top |
Last checked July 2026. Source: HMRC and gov.uk.
Worked example
On a £350,000 purchase you pay nothing on the first £125,000, 2% on the next £125,000 and 5% on the remaining £100,000, so £7,500 in total. A first-time buyer pays £2,500, and a buy-to-let purchase pays £25,000 once the 5% surcharge is added.
Common questions
What counts as a first-time buyer?
Every buyer on the title must never have owned a residential property anywhere in the world, and the property must become your main residence. One previous owner among joint buyers removes the relief for everyone.
What happens just above £500,000 as a first-time buyer?
The relief vanishes entirely. At £500,000 you pay £10,000, and at £500,001 you pay £15,000. It is one of the sharpest cliff edges in the tax system, and worth negotiating around.
Can I add stamp duty to my mortgage?
No. It is due at completion, within 14 days, and your solicitor files and pays it. Budget it alongside the deposit rather than as a later cost.
Do I pay the surcharge if I have not sold my old home?
Yes, but you can reclaim it if you sell the previous main residence within 36 months of the new purchase.