How it works
Enter the property price, tell us whether you are a first-time buyer and whether this is an additional (second / buy-to-let) property. We apply the 2026/27 SDLT bands in your browser.
In detail
Stamp Duty Land Tax (SDLT) is a tax on property purchases in England and Northern Ireland. This calculator estimates the SDLT due on a residential purchase for the 2026/27 tax year, including first-time-buyer relief and the additional-property surcharge.
When does SDLT apply?
You normally pay SDLT when you buy a freehold, leasehold or shared-ownership property over the £125,000 residential threshold. The rate is stepped, so each slice of the price is taxed at the rate for that band, not the top rate on the whole amount.
Standard residential SDLT rates (2026/27)
| Portion of price | Tax 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 buyers
First-time buyers pay 0% on the first £300,000 and 5% on the portion from £300,001 to £500,000. Relief is withdrawn entirely above £500,000, so the standard rates apply to the whole price.
Additional-property surcharge
If the purchase is an additional dwelling — a second home, buy-to-let or any property that means you will own more than one residential property at the end of the transaction — a 5% surcharge is added on top of the standard rates. This applies to the whole price, not just the portion above £125,000.
Worked examples
£300,000 home, first-time buyer: £0 SDLT (the whole price sits within the £300,000 first-time-buyer 0% band).
£300,000 home, standard buyer: 0% on £125,000 + 2% on £125,000 + 5% on £50,000 = £5,000 SDLT.
£300,000 home, additional property (buy-to-let): Standard £5,000 + 5% surcharge on £300,000 = £15,000, so total SDLT = £20,000.
Scotland and Wales
Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT), both with different bands and reliefs. This calculator covers England and Northern Ireland SDLT only. Use the official calculators for SDLT, LBTT or LTT.
For more detail, see our guide to Stamp Duty on a £300,000 house 2026/27.
Worked example · 计算示例
Worked example: £400,000 purchase (not first-time, England)
For a £400,000 home bought by a non-first-time buyer in England/NI:
- 0% on the first £125,000 = £0.
- 2% on £125,000–£250,000 (£125,000) = £2,500.
- 5% on £250,000–£400,000 (£150,000) = £7,500.
- Total SDLT = £2,500 + £7,500 = £10,000.
A first-time buyer pays 0% up to £300,000 then 5% to £500,000, so this same £400,000 would be £5,000 for them. Additional-home buyers pay a 5% surcharge.
计算示例：£400,000 购房（非首套，英格兰）
非首次购房者在英格兰/北爱购买 £400,000 住宅：
- 首 £125,000 为 0% = £0。
- £125,000–£250,000（£125,000）按 2% = £2,500。
- £250,000–£400,000（£150,000）按 5% = £7,500。
- 印花税合计 = £2,500 + £7,500 = £10,000。
首套购房者 £300,000 以内 0%、£300,000–£500,000 按 5%，同样 £400,000 只需 £5,000。购置第二套及以上需加收 5% 附加费。
FAQ
What is the SDLT threshold in 2026/27?
For standard residential purchases the first £125,000 is taxed at 0%.
How much is the buy-to-let surcharge?
An additional 5% surcharge applies to purchases of extra dwellings (second homes and buy-to-let), on top of the standard rates.
Do first-time buyers pay stamp duty?
First-time buyers pay 0% on the first £300,000 and 5% up to £500,000. Above £500,000 the standard rates apply and the relief is lost.
Does this cover Scotland and Wales?
No. Scotland uses LBTT and Wales uses LTT, which have different bands. This calculator covers England and Northern Ireland SDLT.
Is the 5% surcharge added to the standard band rates?
Yes — the 5% is an extra layer on top of the standard residential rates and applies to the whole purchase price, not just the portion above £125,000.
Can I reduce SDLT by buying in a different structure?
Some buyers consider company purchases or trusts, but personal residential rates are what most homebuyers pay. Specialist tax advice is essential before restructuring.
How is SDLT calculated on a £500,000 main residence?
For a standard buyer: 0% on £125,000 + 2% on £125,000 + 5% on £250,000 = £15,000. For a first-time buyer: 0% on £300,000 + 5% on £200,000 = £10,000.
What if I buy a home and keep my old one temporarily?
If you own two properties at the end of the transaction, the 5% surcharge usually applies. You may be able to claim a refund if you sell the old main residence within 36 months.