Stamp duty calculator 2026/27 for England and Northern Ireland
Stamp Duty Land Tax is charged in slices on property you buy in England or Northern Ireland. For 2026/27, home movers pay 0% on the first £125,000, then 2%, 5%, 10% and 12%. First-time buyers pay nothing up to £300,000 on homes costing up to £500,000. Additional homes pay an extra 5% on every band, and non-UK residents an extra 2%. Scotland and Wales have their own taxes.
How much stamp duty will I pay?
Enter the price and tell us about the purchase. The calculator uses the rates for completions in England and Northern Ireland in 2026/27. The result updates as you type, and nothing you enter is stored or sent anywhere.
Your result
Enter the purchase price to see your stamp duty.
You'll see the total Stamp Duty Land Tax, your effective rate, a band-by-band breakdown, the deadline and the assumptions behind the figures.
Buying in Scotland or Wales, or through a company?
This calculator covers England and Northern Ireland only. Scotland has Land and Buildings Transaction Tax and Wales has Land Transaction Tax. Companies buying a home for more than £500,000 may pay a flat 17% instead, which we don't calculate here.
What are the stamp duty rates for 2026/27?
Stamp Duty Land Tax (SDLT) is charged in slices, like income tax: each rate applies only to the part of the price that falls in its band. The rates below apply to purchases in England and Northern Ireland and have been in force since 1 April 2025 (GOV.UK: residential property rates). The November 2025 Budget did not change them (Budget 2025, Annex A).
| Part of the price | Moving home or only home | Additional property | Non-UK resident | Non-UK resident, additional property |
|---|---|---|---|---|
| Up to £125,000 | 0% | 5% | 2% | 7% |
| £125,001 to £250,000 | 2% | 7% | 4% | 9% |
| £250,001 to £925,000 | 5% | 10% | 7% | 12% |
| £925,001 to £1.5 million | 10% | 15% | 12% | 17% |
| Over £1.5 million | 12% | 17% | 14% | 19% |
So a home mover paying £300,000 pays nothing on the first £125,000, 2% on the next £125,000 (£2,500) and 5% on the last £50,000 (£2,500): £5,000 in all. The temporary £250,000 nil-rate band and £425,000 first-time buyer band ran from 23 September 2022 to 31 March 2025 and no longer apply.
How much stamp duty do first-time buyers pay?
First-time buyers pay nothing on the first £300,000 and 5% on the part from £300,001 to £500,000. You and anyone buying with you must all be first-time buyers, and the property must be your first home. Relief can't be claimed at all if the price is over £500,000, so standard rates then apply to the whole price (GOV.UK: first-time buyers).
| Part of the price | First-time buyer | Non-UK resident first-time buyer |
|---|---|---|
| Up to £300,000 | 0% | 2% |
| £300,001 to £500,000 | 5% | 7% |
| Price over £500,000 | No relief: standard rates | No relief: standard rates plus 2% |
The cliff edge is sharp. At £500,000 a first-time buyer pays £10,000, but at £500,001 the bill jumps to £15,000.05.
When do I pay the higher rates on an additional property?
You pay the higher rates, 5 percentage points above every standard band, if you will own more than one home after the purchase, such as a second home or a buy-to-let. Companies buying homes pay them too. The surcharge rose from 3% to 5% for purchases completing on or after 31 October 2024 (GOV.UK: buying an additional residential property).
- They apply only if the price is £40,000 or more. A property you already own that is worth less than £40,000 isn't counted (Finance Act 2003, Schedule 4ZA).
- If the new home replaces your only or main residence, you don't pay them as long as you sold your old home in the 3 years before completion.
- If you haven't sold your old home by completion, you pay the higher rates but can claim a refund if you sell it within 3 years and neither you nor your spouse still owns any part of it. Claim within 12 months of the sale or of the new return's filing date, if later.
Do non-UK residents pay more stamp duty?
Yes. Non-UK residents usually pay a 2% surcharge on residential property, on top of every other rate, including the higher rates and first-time buyer rates. You are non-UK resident for this purpose if you were not in the UK for at least 183 days in the 12 months before the purchase. It applies to a freehold bought for £40,000 or more, or a lease with a premium of £40,000 or more or rent of £1,000 or more. You can claim it back if every buyer is an individual who spends at least 183 days in the UK in any continuous 365-day period from 364 days before to 365 days after completion, by amending the return within 2 years (GOV.UK: rates for non-UK residents).
What are the rates for commercial and mixed-use property?
Lower ones: 0% on the first £150,000, 2% on the next £100,000 and 5% above £250,000, unchanged since 17 March 2016. A mixed property has both residential and non-residential parts, such as a shop with a flat above. The 2% non-UK resident surcharge doesn't apply (GOV.UK: non-residential and mixed rates).
| Part of the price | Non-residential or mixed use |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 2% |
| Over £250,000 | 5% |
When do I have to pay stamp duty?
Within 14 days of completion: you must send HMRC an SDLT return and pay the tax by then, or penalties and interest may apply. Your solicitor or conveyancer usually does both on completion day (GOV.UK: Stamp Duty Land Tax).
Worked example: a first home and a buy-to-let
A couple, both first-time buyers, buy their first home in Hertfordshire for £450,000.
- First £300,000 at 0%: £0.
- Next £150,000 at 5%: £7,500.
- Total £7,500, an effective rate of 1.67%. At standard rates they would pay £12,500, so the relief saves them £5,000.
A landlord buying a £250,000 flat to let pays 5% on the first £125,000 (£6,250) and 7% on the next £125,000 (£8,750): £15,000, against £2,500 for a home mover.
What this calculator doesn't cover
- Property in Scotland (Land and Buildings Transaction Tax) or Wales (Land Transaction Tax).
- Companies buying a home for more than £500,000, which may pay a flat 17% of the whole price unless a relief applies, for example for a property rental business (GOV.UK: corporate bodies).
- Rent on a new lease: 1% of the net present value of the rent above £125,000 on a new residential lease, and separate rent bands for non-residential leases.
- Linked purchases, buying several homes at once, reliefs, and contracts exchanged before 31 October 2024 (the old 3% surcharge can apply).
- Joint buyers in different situations, such as one first-time buyer buying with someone who already owns a home.
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Frequently asked questions
How much stamp duty will I pay on a £300,000 house?
It depends on your situation. For a purchase in England or Northern Ireland completing in 2026/27, a home mover pays £5,000, a first-time buyer pays nothing and someone buying an additional property pays £20,000. A non-UK resident pays £11,000 as a home mover, or £26,000 for an additional property.
Do first-time buyers pay stamp duty in 2026/27?
Not on the first £300,000. First-time buyers pay 0% up to £300,000 and 5% on the part from £300,001 to £500,000, so a £450,000 first home costs £7,500. If the price is over £500,000 there is no relief at all: a first-time buyer paying £510,000 pays standard rates, £15,500. Everyone buying must be a first-time buyer.
How much stamp duty do I pay on a second home or buy-to-let?
You pay the higher rates, which are 5 percentage points more on every band: 5% up to £125,000, 7% to £250,000, 10% to £925,000, 15% to £1.5 million and 17% above. A £250,000 buy-to-let costs £15,000. The higher rates don't apply to a purchase under £40,000, or if the new home replaces a main residence you sold in the 3 years before completion.
Is stamp duty the same in Scotland and Wales?
No. Stamp Duty Land Tax applies only in England and Northern Ireland. In Scotland you pay Land and Buildings Transaction Tax, and in Wales you pay Land Transaction Tax on purchases completed on or after 1 April 2018. They have their own rates, so this calculator does not cover them.
When do I have to pay stamp duty?
You must send an SDLT return to HMRC and pay the tax within 14 days of completion, or you may be charged penalties and interest. If you use a solicitor, agent or conveyancer, they will usually file the return and pay the tax for you on the day of completion.
Written and reviewed by George Nicholson BFP ACA, ICAEW Chartered Accountant. Last reviewed 20 October 2026. This page is general information, not personal advice.
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