Last verified: 12 October 2026 • Based on HMRC-published rates 2026/27
How much Stamp Duty (SDLT) will you pay in England and Northern Ireland?
Under statutory 2026/27 SDLT thresholds, you pay 0% on the first £125,000 of a residential property, 2% on £125,001 to £250,000, 5% on £250,001 to £925,000, 10% on £925,001 to £1.5m, and 12% above £1.5m. Buying a £300,000 main residence incurs £5,000.00 in stamp duty (effective rate 1.67%). If purchasing an additional dwelling or buy-to-let, the 5% surcharge raises total SDLT to £20,000.00 (6.67%). First-time buyers pay £0 on purchases up to £300,000.
2026/27 SDLT Thresholds (England & Northern Ireland)
- £0 to £125,000: 0% standard rate (5% for additional properties).
- £125,001 to £250,000: 2% standard rate (7% for additional properties).
- £250,001 to £925,000: 5% standard rate (10% for additional properties).
- £925,001 to £1,500,000: 10% standard rate (15% for additional properties).
- Above £1,500,000: 12% standard rate (17% for additional properties).
- Additional Property Surcharge: 5% flat surcharge across every band for second homes.
- First-Time Buyer Relief: 0% up to £300,000; 5% on £300k–£500k; relief fully denied over £500,000.
Worked Example: £300,000 Home Purchase Comparison
Here is the exact progressive breakdown comparing a standard main home purchase against an additional property subject to the statutory 5% surcharge:
| SDLT Band | Taxable in Band | Main Residence Rate | Standard SDLT | Additional Home Rate | Additional SDLT |
|---|---|---|---|---|---|
| £0 to £125,000 | £125,000 | 0% | £0.00 | 5% | £6,250.00 |
| £125,001 to £250,000 | £125,000 | 2% | £2,500.00 | 7% | £8,750.00 |
| £250,001 to £300,000 | £50,000 | 5% | £2,500.00 | 10% | £5,000.00 |
| Total SDLT Due (£300,000 Purchase) | £5,000.00 (1.67%) | Difference: +£15k | £20,000.00 (6.67%) | ||
Devolved Property Taxes: Scotland & Wales
SDLT applies only in England and Northern Ireland. If you are buying elsewhere in the UK, separate devolved systems apply:
- Scotland (LBTT): Administered by Revenue Scotland with nil-rate up to £145,000 (£175,000 for first-time buyers) and an Additional Dwelling Supplement (ADS) of 6%.
- Wales (LTT): Administered by the Welsh Revenue Authority with nil-rate up to £225,000 for main residential homes and separate higher residential rates starting at 4%.
Compare Stamp Duty Across All UK Nations
Calculate SDLT (England/NI), LBTT (Scotland), and LTT (Wales) with live buyer toggles.
Frequently Asked Questions: How Much Stamp Duty?
How much stamp duty do I pay on a £300,000 house?
For a standard main residence in England or NI, you pay £5,000 SDLT (effective rate 1.67%). If you are a first-time buyer, you pay £0. If buying an additional property, you pay £20,000 including the 5% surcharge.
What is the stamp duty surcharge on second homes?
The Additional Dwellings Surcharge in England and Northern Ireland is 5% above standard residential rates across every band. It applies to purchases of additional residential properties worth £40,000 or more.
How does first-time buyer stamp duty relief work?
Qualifying first-time buyers pay 0% SDLT on purchases up to £300,000, and 5% on the portion between £300,001 and £500,000. If the property price exceeds £500,000, no relief is granted and standard rates apply to the full purchase price.
When is stamp duty due to be paid?
You must file an SDLT return and pay any tax due to HMRC within 14 days of completion of the property purchase. Your conveyancing solicitor typically handles this on your behalf.
Can you get a refund on the second-home stamp duty surcharge?
Yes. If you buy a new main residence before selling your previous one, you must pay the 5% surcharge upfront. However, if you sell your previous main residence within 36 months, you can claim a full refund of the surcharge from HMRC.
Do non-UK residents pay extra stamp duty?
Yes. Non-UK residents face an additional 2% surcharge on top of standard and second-home rates when buying residential property in England or Northern Ireland.
How much is stamp duty on £500,000?
On a £500,000 standard purchase: £0 on first £125k + £2,500 on next £125k + £12,500 on remaining £250k = £15,000.00 SDLT (3.0% effective rate). First-time buyers pay £10,000.
Does stamp duty apply to commercial property?
Non-residential and mixed-use properties use separate commercial SDLT rates: 0% up to £150,000, 2% on £150,001 to £250,000, and 5% above £250,000.
Do you pay stamp duty on gifted property?
If a property is gifted with no consideration (no money paid and no mortgage taken over), no SDLT is due. However, if the recipient takes over an outstanding mortgage, SDLT is charged on the mortgage value transferred.
What is the nil-rate band for stamp duty?
For residential buyers in England and Northern Ireland, the standard nil-rate threshold is £125,000. No stamp duty is paid on the value up to £125,000 for a main residence.