Free UK tax calculators for 2025–2026 — estimates are for guidance only and not financial advice. Please consult a qualified professional.

UK Stamp Duty Land Tax Calculator 2025-2026

England & N. Ireland
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Stamp Duty Land Tax Explained

SDLT rates, first-time buyer relief, and additional property surcharges for 2025–2026

Stamp Duty Land Tax is paid when purchasing property or land in England and Northern Ireland. The amount depends on the purchase price, whether you're a first-time buyer, and if you already own property.

Current SDLT Thresholds (2025–2026)
Property Value Standard Rate Additional Property
Up to £125,000 0% 5%
£125,001 – £250,000 2% 7%
£250,001 – £925,000 5% 10%
£925,001 – £1,500,000 10% 15%
Over £1,500,000 12% 17%
How Stamp Duty is Calculated

SDLT is calculated on a tiered basis, similar to income tax. You pay the rate for each portion of the property price within each band.

£400,000 property example:

  • 0% on first £125,000 = £0
  • 2% on next £125,000 = £2,500
  • 5% on next £150,000 = £7,500
  • Total SDLT = £10,000
First-Time Buyer Relief

If you're a first-time buyer purchasing for £500,000 or less, you pay:

  • 0% on the first £300,000
  • 5% on the remainder up to £500,000
If the property costs more than £500,000, standard rates apply with no relief.
Additional Property Surcharge

If you're buying an additional property (second home or buy-to-let), you pay an extra 5% on top of standard rates on the entire purchase price.

This applies wherever in the world your existing property is located.

This surcharge significantly increases your total tax liability.
When to Pay: You must pay Stamp Duty within 14 days of completing your property purchase. Your solicitor or conveyancer will usually handle this.

Data reflects HMRC updates for the 2025–2026 tax year. For guidance only.