📋 Stamp Duty Calculator 2026

UK Stamp Duty Rates 2026

England & Northern Ireland (SDLT): Standard rates (from 1 April 2025) — 0% up to £125,000; 2% on £125,001–£250,000; 5% on £250,001–£925,000; 10% on £925,001–£1.5M; 12% above £1.5M. First-time buyers: 0% up to £300,000; 5% on £300,001–£500,000 (no relief above £500,000). Second home/BTL: standard rates + 5% surcharge on every band.

Scotland (LBTT): 0% up to £145,000; 2% on £145,001–£250,000; 5% on £250,001–£325,000; 10% on £325,001–£750,000; 12% above £750,000. First-time buyer relief: 0% up to £175,000. Additional Dwelling Supplement (ADS): 8% on top of standard rates.

Wales (LTT): 0% up to £225,000; 6% on £225,001–£400,000; 7.5% on £400,001–£750,000; 10% on £750,001–£1.5M; 12% above £1.5M. First-time buyer relief: no additional relief beyond standard 0% band. Additional property surcharge: 4%.

Frequently Asked Questions

How much stamp duty do I pay on a house in 2026?

For a typical English property (from 1 April 2025): a £300,000 home incurs SDLT of: £0 on the first £125,000 + 2% on £125,000 (£2,500) + 5% on £50,000 (£2,500) = £5,000 total. A £500,000 home: £0 + £2,500 + 5% on £275,000 (£13,750) = £16,250. A first-time buyer purchasing at £400,000 pays: £0 on first £300,000 + 5% on £100,000 = £5,000 — saving £11,250 vs a standard buyer. Use the calculator above for your specific property price.

Do first-time buyers pay stamp duty?

First-time buyers in England benefit from relief on properties up to £500,000. Properties up to £300,000: 0% stamp duty. Properties from £300,001 to £500,000: 5% only on the amount above £300,000. If the property costs more than £500,000, no relief applies and standard rates are charged on the full amount. All buyers on the transaction must be first-time buyers, and the property must be your only home and main residence. Check HMRC guidance for shared ownership or unusual situations.

How much extra stamp duty do you pay on a second home?

Since October 2024, second homes in England attract a 5% surcharge on top of standard rates on every band. With the April 2025 rate change, the effective second-home rates are: 5% on the first £125,000; 7% on £125,001–£250,000; 10% on £250,001–£925,000; 15% on £925,001–£1.5M; 17% above £1.5M. For a £300,000 second home: 5% on £125,000 (£6,250) + 7% on £125,000 (£8,750) + 10% on £50,000 (£5,000) = £20,000 total. You can claim a refund if you sell your previous main home within 36 months.

What are the stamp duty rates in Scotland?

Scotland uses Land and Buildings Transaction Tax (LBTT). For a £250,000 property: 0% on first £145,000 (£0) + 2% on £105,000 = £2,100 total. For a £400,000 property: £0 + 2% on £105,000 (£2,100) + 5% on £75,000 (£3,750) = £5,850. Additional property buyers in Scotland pay an 8% Additional Dwelling Supplement (ADS) on the full purchase price — so for a £250,000 additional property: £2,100 LBTT + £20,000 ADS = £22,100 total.

When do I need to pay stamp duty?

In England and Northern Ireland, SDLT must be filed and paid within 14 days of completion. In Scotland, LBTT must be paid within 30 days of completion. In Wales, LTT must be paid within 30 days. Your solicitor will normally handle this as part of the conveyancing process and include the stamp duty amount in your completion statement. If you're doing a no-solicitor (DIY) conveyance, you must file a return and pay directly to HMRC/Revenue Scotland/Welsh Revenue Authority.