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. The rates below apply to residential property for the 2026/27 tax year.
Standard residential SDLT rates (2026/27)
| Portion of price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1.5m | 10% |
| Above £1.5m | 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 Relief is withdrawn entirely above £500,000 (the standard rates then apply).
Additional-property surcharge
If the purchase is an additional dwelling (a second home or buy-to-let), a 5% surcharge is added on top of the standard rates.
Scotland and Wales have their own taxes (LBTT and LTT). The authoritative source is GOV.UK — Stamp Duty Land Tax.
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.