Stamp Duty Calculator UK
How This Calculator Works
This calculator uses the SDLT rates and thresholds for 2026/27 as under current UK legislation and administered by HMRC, applying the slice-based calculation system.
The calculator applies the appropriate SDLT rates based on the property purchase price and your buyer status. It uses the slice-based system, which means tax is calculated on the portion of the price falling within each band rather than the total price. For standard buyers purchasing a main residence, the calculator applies rates of 0% up to £125,000, 2% on the portion between £125,001 and £250,000, 5% on the portion between £250,001 and £925,000, 10% on the portion between £925,001 and £1.5 million, and 12% above £1.5 million.
For first-time buyers, the calculator applies relief where eligible. If you are a first-time buyer purchasing a property up to £500,000, you pay 0% on the first £300,000 and 5% on the portion between £300,001 and £500,000. Properties above £500,000 do not qualify for first-time buyer relief, and standard rates apply. For additional properties, including second homes and buy-to-let purchases, the calculator adds a 5% surcharge to each band. This surcharge increased from 3% to 5% in the Autumn Budget on 30 October 2024.
What the Calculator Results Mean
The results show your estimated SDLT liability with a breakdown of tax applied at each rate band.
The calculator provides a clear breakdown of your stamp duty liability for 2026/27:
- Total Purchase Price: The property price you entered.
- SDLT Rate Applied: The rates applied to each portion of the purchase price based on your buyer status.
- Tax at Each Band: A breakdown showing the tax due on each portion of the purchase price.
- Total SDLT Liability: Your total stamp duty tax bill.
- Effective Tax Rate: The overall percentage of the purchase price paid in SDLT.
Understanding your SDLT liability before you commit to a purchase helps with budgeting and financial planning. It allows you to factor the tax cost into your total purchase budget and avoid unexpected costs.
Example Calculation
These examples show how the stamp duty calculation works for different buyer scenarios.
Example 1: Standard Buyer purchasing a main residence for £295,000 in 2026/27.
- 0% on the first £125,000 = £0
- 2% on the next £125,000 (up to £250,000) = £2,500
- 5% on the final £45,000 (£250,001 to £295,000) = £2,250
- Total SDLT Payable: £4,750
Example 2: First-Time Buyer purchasing a home for £400,000 in 2026/27.
- 0% on the first £300,000 = £0
- 5% on the remaining £100,000 (£300,001 to £400,000) = £5,000
- Total SDLT Payable: £5,000
Example 3: Additional Property Buyer purchasing a buy-to-let flat for £350,000 in 2026/27.
- 5% on the first £125,000 = £6,250
- 7% on the next £125,000 (£125,001 to £250,000) = £8,750
- 10% on the final £100,000 (£250,001 to £350,000) = £10,000
- Total SDLT Payable: £25,000
Understanding Standard SDLT Rates for 2026/27
SDLT rates for standard buyers have been consistent since April 2025, with the 0% threshold set at £125,000.
Based on current legislation, the standard SDLT rates for buyers purchasing their main residence in England or Northern Ireland are as follows:
| Price Band | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
These rates apply to residential property purchases where the buyer does not qualify for first-time buyer relief and the property is not an additional property. The slice-based system means you only pay the higher rates on the portion of the price above each threshold.
First-Time Buyer Relief
First-time buyers benefit from a higher 0% threshold of £300,000, but the relief is capped at properties up to £500,000.
First-time buyers purchasing a property in England or Northern Ireland may be eligible for stamp duty relief. The relief works by increasing the 0% rate band from £125,000 to £300,000.
For properties up to £500,000, the rates are:
| Price Band | Rate (First-Time Buyer) |
|---|---|
| Up to £300,000 | 0% |
| £300,001 to £500,000 | 5% |
If the property price exceeds £500,000, first-time buyer relief does not apply and standard rates are used for the entire purchase price. You must be a first-time buyer, meaning you have never owned a property anywhere in the world, and everyone purchasing the property must be a first-time buyer to qualify.
Additional Property Surcharge
Buyers of second homes, buy-to-let properties, and other additional properties pay a 5% surcharge on top of standard rates.
If you are purchasing an additional residential property, such as a second home or a buy-to-let investment, you will generally pay a 5% surcharge on top of the standard SDLT rates. This surcharge increased from 3% to 5% in the October 2024 Autumn Budget.
The higher rates for additional properties in 2026/27 are:
| Price Band | Rate (Additional Property) |
|---|---|
| Up to £125,000 | 5% |
| £125,001 to £250,000 | 7% |
| £250,001 to £925,000 | 10% |
| £925,001 to £1,500,000 | 15% |
| Above £1,500,000 | 17% |
The surcharge applies to purchases of £40,000 or more. There is an exception if you are replacing your main residence. If you buy a new property before selling your old one, you pay the surcharge initially but can claim a refund if you sell your previous main residence within 36 months.
Non-UK Resident Surcharge
Non-UK residents pay an additional 2% surcharge on residential property purchases in England and Northern Ireland.
If you are classified as a non-UK resident for SDLT purposes, you will generally pay a 2% surcharge on top of the applicable residential rates. This applies to both standard buyers and first-time buyers. You are generally considered a non-UK resident if you do not spend at least 183 days in the UK in the 12 months before the purchase date. The surcharge can apply in addition to the 5% additional property surcharge if you are buying a second home or buy-to-let property.
Payment Deadlines and Penalties
SDLT must be paid within 14 days of completion, and late payment penalties can be significant.
You must file your SDLT return and pay any tax due within 14 days of the effective date of the transaction, which is usually the completion date. This is a strict deadline, and failure to file or pay on time can result in penalties and interest charges. HMRC can charge penalties for late filing. There is an automatic penalty of £100 if you file up to 3 months late. Further penalties apply for longer delays. Interest is also charged on late payments from the date the tax was due.
If you are unsure about your SDLT obligations, you should seek professional advice. Our Stamp Duty Refund Calculator can help if you believe you have overpaid, and our Buy-to-Let Stamp Duty Calculator provides more specific calculations for investment properties.
Common Mistakes
Understanding these common mistakes can help you avoid errors in your stamp duty calculation and planning.
Assuming the surcharge does not apply. Many buyers are surprised to find they qualify for the additional property surcharge, for example, if they still own a property abroad. Always check your status carefully. Forgetting about the 14-day deadline. The strict 14-day payment deadline catches many buyers out. Ensure your solicitor or conveyancer files the return and makes payment on time.
Not claiming first-time buyer relief. Some buyers do not realise they qualify for first-time buyer relief. If you have never owned a property anywhere in the world, you may be eligible. Overlooking the non-UK resident surcharge. If you are not a UK resident, you may need to pay the additional 2% surcharge. Check your residency status carefully.
Using old rates. The rates and thresholds can change. The 0% threshold was temporarily raised to £250,000 from September 2022 to March 2025 but has now reverted to £125,000. Always check the current rates. Our Stamp Duty Calculator helps avoid these mistakes by applying the correct current rates automatically.
Stamp Duty Calculator FAQs
What are the stamp duty rates for 2026/27?+
What is the additional property surcharge for 2026/27?+
Do first-time buyers pay stamp duty in 2026/27?+
What is the stamp duty deadline for payment?+
Do non-UK residents pay more stamp duty?+
Can I claim a refund on the additional property surcharge?+
Important information
This calculator gives an estimate only and should not be treated as mortgage, legal, financial or tax advice. Check official guidance or speak to a qualified adviser for complex cases.