Enter your details and click Calculate Stamp Duty to see your SDLT, effective rate, and band-by-band breakdown.
For guidance only. Always verify SDLT liability with HMRC or a solicitor. Rates correct as of April 2025.
How Stamp Duty Land Tax Works in 2026
Stamp Duty Land Tax (SDLT) is a tax paid to HMRC when you buy residential property or land in England and Northern Ireland above a certain price threshold. Scotland charges Land and Buildings Transaction Tax (LBTT) and Wales charges Land Transaction Tax (LTT) — both use different rates and bands.
SDLT is a progressive tax, meaning you only pay each rate on the portion of the price that falls within each band — not on the entire purchase price. This is a common misconception. For example, on a £300,000 property, you pay 0% on the first £125,000, then 2% on the next £125,000, then 5% on the remaining £50,000.
SDLT Rate Comparison: All Buyer Types (2026)
| Band | Standard | First Time Buyer | Additional Property / BTL |
|---|---|---|---|
| £0 – £125,000 | 0% | 0% | 3% |
| £125,001 – £250,000 | 2% | 0%* | 5% |
| £250,001 – £300,000 | 5% | 0%* | 8% |
| £300,001 – £500,000 | 5% | 5%* | 8% |
| £500,001 – £925,000 | 5% | 5% (no relief) | 8% |
| £925,001 – £1,500,000 | 10% | 10% | 13% |
| £1,500,001+ | 12% | 12% | 15% |
*FTB relief applies only to properties up to £500,000. Above £500,000 standard rates apply. Additional property surcharge is 3% on every band.
SDLT Quick Reference by Property Price (England, 2026)
| Price | FTB | Standard | Additional / BTL |
|---|---|---|---|
| £150,000 | £0 | £500 | £5,000 |
| £250,000 | £0 | £2,500 | £10,000 |
| £300,000 | £0 | £5,000 | £14,000 |
| £350,000 | £2,500 | £7,500 | £18,000 |
| £500,000 | £10,000 | £15,000 | £30,000 |
| £750,000 | £27,500 | £27,500 | £50,000 |
Key SDLT Changes Effective 2025/26
From 1 April 2025, temporary SDLT thresholds reverted to their pre-September 2022 levels:
- Standard nil-rate band: £125,000 (was £250,000)
- FTB nil-rate band: £300,000 (was £425,000)
- FTB price cap: £500,000 (was £625,000)
- Additional property surcharge: 3% unchanged
This means a standard buyer at £300,000 now pays £5,000 SDLT versus £2,500 under the temporary thresholds. A first-time buyer at £425,000 now pays £6,250 versus £0 previously. SDLT must be filed and paid to HMRC within 14 days of completion via your solicitor.
Complete Your Property Purchase Budget
Stamp duty is a significant upfront cost. Plan the full picture:
- First Time Buyer Calculator — see your FTB relief entitlement and how much you save versus standard rates.
- Additional Property Calculator — calculate the 3% surcharge for second homes, BTL, and investment properties.
- Mortgage Calculator — estimate monthly repayments and total interest. SDLT cannot be added to the mortgage — it must come from savings.
- Deposit Calculator — budget your deposit and SDLT together to know your total upfront cash requirement.
- Conveyancing Calculator — your solicitor files your SDLT return. Estimate their fees alongside your stamp duty bill.
✅ All SDLT rates verified against HMRC published rates, March 2026. This calculator is for guidance only and does not constitute tax advice. Consult a qualified solicitor or tax adviser for complex transactions.
Worked Examples
Example 1 — £350,000 Home Mover
First £250,000 → 0% = £0
£250,001 – £350,000 → 5% = £5,000
Total SDLT: £5,000
Example 2 — £425,000 First-Time Buyer
First £425,000 → 0% (FTB relief)
No further bands apply
Total SDLT: £0
Example 3 — £600,000 Home Mover
First £250,000 → 0% = £0
£250,001 – £600,000 → 5% = £17,500
Total SDLT: £17,500
Example 4 — £500,000 Buy-to-Let
Standard SDLT: £12,500
5% surcharge on £500,000 = £25,000
Total SDLT: £37,500
Common Stamp Duty Mistakes to Avoid
1. Using the wrong buyer category in a calculator. Selecting "standard buyer" when you actually own another property means you will underestimate your SDLT by thousands. The 3% additional property surcharge applies on every band, adding £12,000 on a £400,000 purchase.
2. Thinking SDLT is a flat-rate tax. SDLT is calculated in progressive bands, similar to income tax. Only the portion of the price within each band is taxed at that band's rate — you do not pay the highest rate on the entire purchase price.
3. Forgetting the 14-day filing deadline. SDLT must be filed and paid within 14 days of completion, not exchange. Even if your solicitor handles it, you are legally responsible. Late filing triggers automatic penalties starting at £100.
4. Overlooking first time buyer relief limits. FTB relief only applies to properties up to £500,000. If the purchase price is £500,001 or more, you pay standard rates on the entire amount with no relief at all — not even on the first £300,000.
5. Not accounting for the non-resident surcharge. Overseas buyers pay an additional 2% surcharge on top of all other SDLT rates. On a £500,000 property, this adds £10,000 to the bill. Many international buyers discover this too late in the process.
How to Pay Stamp Duty in 5 Steps
- Complete your property purchase. SDLT becomes due on the day of legal completion. Your solicitor or conveyancer will calculate the exact amount based on the final purchase price and your buyer category.
- Confirm your buyer status. Tell your solicitor whether you are a first time buyer, standard purchaser, or additional property buyer. This determines which SDLT rate bands apply and whether any relief can be claimed.
- Your solicitor submits the SDLT return to HMRC. The return is filed electronically through HMRC's online system. It must be submitted within 14 days of completion, even if no tax is owed (for example, purchases below £125,000).
- Pay the SDLT amount due. Payment is usually made by your solicitor from the funds you provided for completion. HMRC accepts electronic bank transfer. The payment must clear within the 14-day deadline.
- Receive your SDLT5 certificate. Once HMRC processes the return and payment, they issue an SDLT5 certificate. This is essential — the Land Registry will not register you as the legal owner without it.
Stamp Duty Rates Compared Across the UK
| Purchase Price Band | England & NI (SDLT) | Scotland (LBTT) | Wales (LTT) |
|---|---|---|---|
| Up to £125,000 | 0% | 0% (up to £145,000) | 0% (up to £225,000) |
| £125,001 – £250,000 | 2% | 2% (£145,001–£250,000) | 6% (£225,001–£400,000) |
| £250,001 – £925,000 | 5% | 5% (£250,001–£325,000) 10% (£325,001–£750,000) |
7.5% (£400,001–£750,000) |
| £925,001 – £1,500,000 | 10% | 12% (above £750,000) | 10% (£750,001–£1,500,000) |
| Above £1,500,000 | 12% | 12% (above £750,000) | 12% (above £1,500,000) |
| Additional property surcharge | +3% | +6% | +4% |
Pro Tips for Managing Your SDLT Bill
Solicitors recommend: Request a written SDLT calculation from your conveyancer before completion. Cross-check it with our calculator to ensure the correct buyer category and rates have been applied. Errors in SDLT calculations are more common than you might think.
HMRC allows: You can amend an SDLT return within 12 months of the filing date if you discover an error. If you overpaid — for example, by not claiming first time buyer relief — you can file an amendment and receive a refund directly from HMRC.
Tax advisors suggest: If you are buying a property just above the £250,000 band boundary, consider whether fixtures and fittings (carpets, curtains, appliances) can be valued separately. Moveable items are not subject to SDLT, which could reduce the taxable consideration.
Property experts advise: When buying an additional property, factor in the full surcharge from the start. On a £300,000 buy-to-let, the 3% surcharge adds £9,000 on top of the £5,000 standard SDLT — that is £14,000 total. Build this into your investment yield calculations.
Potential SDLT Savings: Real Examples
Scenario 1: First Time Buyer vs Standard Buyer at £425,000
Standard buyer: £0 on first £125,000 + £2,500 on £125,001–£250,000 + £8,750 on £250,001–£425,000 = £11,250
First time buyer: £0 on first £300,000 + £6,250 on £300,001–£425,000 = £6,250
Saving with FTB relief: £5,000
Scenario 2: Additional Property at £350,000 — Surcharge Refund
Paid at purchase (with 3% surcharge): Standard SDLT £7,500 + surcharge £10,500 = £18,000
After selling old home within 36 months: Reclaim £10,500 surcharge from HMRC = £7,500 total
Saving: £10,500 refund
Scenario 3: Separating Fixtures on a £260,000 Purchase
Without fixtures separation: SDLT on £260,000 = £0 + £2,500 + £500 = £3,000
With £10,000 fixtures valued separately: SDLT on £250,000 = £0 + £2,500 = £2,500
Saving: £500 by correctly apportioning fixtures and fittings
Stamp Duty FAQs
Everything you need to know about SDLT rates, deadlines and reliefs for 2025/26.