UK Stamp Duty
Calculator 2026/27
Calculate Stamp Duty Land Tax on your property purchase. Includes first-time buyer relief and the additional property 3% surcharge.
How is Stamp Duty Land Tax calculated?
SDLT is calculated on a tiered or "slice" basis — similar to income tax. You pay each rate only on the portion of the purchase price that falls within that band, not on the full price.
For example, a standard residential purchase at £400,000 pays: 0% on the first £250,000 (= £0) and 5% on the remaining £150,000 (= £7,500), giving a total SDLT bill of £7,500.
First-time buyer relief
First-time buyers benefit from a higher zero-rate band. No SDLT is charged on the first £300,000, and 5% is charged on the portion from £300,001 to £500,000. Properties above £500,000 do not qualify for first-time buyer relief — standard rates apply in full.
Additional property surcharge
Buying a second home, buy-to-let, or holiday home attracts a surcharge of 3% on top of the standard SDLT rate on each band. The surcharge also applies if you own a property overseas. You may be able to reclaim the surcharge if you sell your previous main residence within 3 years of the new purchase.
Scotland and Wales
SDLT only applies in England and Northern Ireland. Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT). The rates and thresholds differ from SDLT.
Related calculators
Before budgeting for stamp duty, confirm your take-home pay with the main salary calculator so you have an accurate picture of your monthly affordability. Our income tax calculator shows the income tax on your salary, which directly affects how much you can save for a deposit. The take home pay calculator breaks your net pay down to monthly and weekly figures. If you are buying jointly with a partner, use the net to gross calculator to check whether a combined net figure meets your mortgage lender's gross income requirement. Our mortgage affordability calculator shows how much you could borrow at standard lender multiples. If you're not yet ready to buy, our rent affordability calculator helps you budget for renting while you save. Our pension calculator can show the trade-off between pension saving and building a property deposit. If you are expecting a tax rebate that will contribute to your deposit, our tax rebate calculator estimates the amount.
Frequently asked questions
Stamp Duty Land Tax (SDLT) is a tax on property and land purchases in England and Northern Ireland. It applies when the purchase price exceeds the nil-rate band. The tax is calculated in tiers — different rates apply to different slices of the purchase price, similar to how income tax bands work.
First-time buyers pay no SDLT on properties up to £300,000. On the portion from £300,001 to £500,000 the rate is 5%. Properties priced above £500,000 do not qualify for first-time buyer relief and are taxed at standard rates. All buyers in the purchasing group must be first-time buyers to qualify.
A 3% surcharge applies to every band when buying an additional residential property — a second home, buy-to-let, or holiday cottage. The surcharge also applies if you own property abroad. You may be eligible for a refund if you sell your previous main home within 3 years of the new purchase and have paid the surcharge.
SDLT must be paid — and a return filed — within 14 days of the completion date. Your solicitor or licensed conveyancer normally handles this on your behalf as part of the conveyancing process, taking the funds from the completion monies. Late filing or payment results in interest charges and penalties.
No. SDLT only applies in England and Northern Ireland. Scotland replaced SDLT with Land and Buildings Transaction Tax (LBTT) in 2015, and Wales introduced Land Transaction Tax (LTT) in 2018. Both have their own rates and thresholds which differ from SDLT.