Updated for 2026/27 · Based on HMRC Rates · Confirmed Statutory Values

Stamp Duty Calculator UK (2026/27)

Updated for 2026/27 tax year: Figures verified against GOV.UK — last verified 30 September 2026. Read our full calculation methodology & statutory sources →

Stamp Duty Land Tax (SDLT) is payable when purchasing property or land in England and Northern Ireland over statutory price thresholds. For a standard homebuyer purchasing a property for £300,000 in 2026/27, the total SDLT due is £5,000.00. First-Time Buyer relief reduces this to £0.00, while buying an additional dwelling incurs £20,000.00 including the 5% surcharge.

Key 2026/27 Statutory Facts

  • Standard residential SDLT starts at 2% on £125,001–£250,000, 5% on £250,001–£925,000, 10% on £925,001–£1.5m, and 12% above. [Source: GOV.UK]
  • First-time buyers pay 0% up to £300,000 and 5% between £300,001 and £500,000 on homes up to £500,000. [Source: GOV.UK]
  • First-Time Buyer relief is completely denied if the property purchase price exceeds £500,000 (standard bands apply). [Source: GOV.UK]
  • Higher Rates for Additional Dwellings (HRAD) add a 5 percentage point surcharge across all bands. [Source: GOV.UK]
  • SDLT applies exclusively to England and Northern Ireland (Scotland uses LBTT, Wales uses LTT). [Source: GOV.UK]

How Stamp Duty Land Tax (SDLT) is Calculated

SDLT is a progressive tax applied in slices across predetermined purchase price bands in England and Northern Ireland:

Property Price SliceStandard RateFirst-Time BuyerAdditional Property
Up to £125,0000%0%5%
£125,001 to £250,0002%0%7%
£250,001 to £300,0005%0%10%
£300,001 to £500,0005%5%10%
£500,001 to £925,0005%5% (standard rates)10%
£925,001 to £1,500,00010%10%15%
Over £1,500,00012%12%17%

Worked Example: £300,000 House Purchase

  • Standard Home Mover: £0 on £0–£125k, £2,500 on £125k–£250k (2%), £2,500 on £250k–£300k (5%) = £5,000.00.
  • First-Time Buyer: £0 on £0–£300k = £0.00 (saving £5,000).
  • Additional Dwelling: Standard tax + 5% across £300k = £20,000.00.

Buying outside England & Northern Ireland? Stamp Duty Land Tax does not apply in Scotland or Wales. Buying in Scotland? Use our Scotland LBTT Calculator. Buying in Wales? Use our Wales LTT Calculator.

Methodology & Assumptions

Our 2026/27 calculations strictly apply primary legislation published by HM Revenue & Customs. Specific assumptions include:

  • Calculations reflect the 2026/27 tax year (6 April 2026 to 5 April 2027).
  • Standard tax codes 1257L (England, Wales, NI) and S1257L (Scotland) are assumed unless adjusted.
  • Class 1 National Insurance thresholds are annualized; in actual UK payroll, NI is assessed on a non-cumulative pay-period basis.
  • Special allowances such as Blind Person’s Allowance (£3,070) or Marriage Allowance (£1,260) are excluded from baseline calculations unless selected.

Frequently Asked Questions (2026/27)

How do you calculate Stamp Duty Land Tax in the UK?

Stamp Duty Land Tax is calculated progressively using tiered price bands in England and Northern Ireland. For standard home movers in 2026/27, you pay 0% on the first £125,000, 2% on the portion from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1.5m, and 12% above.

What is the current Stamp Duty rate in England and Northern Ireland?

For standard residential purchases, the 2026/27 rates are: £0–£125k (0%), £125,001–£250k (2%), £250,001–£925k (5%), £925,001–£1.5m (10%), and over £1.5m (12%). First-time buyers receive relief up to £500,000, while additional dwellings incur an extra 5% surcharge.

Who pays Stamp Duty in a UK property transaction?

Stamp Duty is paid exclusively by the property buyer; the seller pays no Stamp Duty. Your conveyancer or solicitor calculates the SDLT due, submits the official return to HMRC, and transfers payment on your behalf within 14 calendar days of completion.

What is the Stamp Duty on a £400,000 house in 2026/27?

On a £400,000 residential property, a standard home mover pays £10,000.00 in SDLT (£0 up to £125k, £2,500 on £125k–£250k, and £7,500 on £250k–£400k at 5%). A qualifying First-Time Buyer pays £5,000.00 (5% on £100k above £300k), while an additional property buyer pays £30,000.00.

How much Stamp Duty do I pay on a £300,000 house?

A standard homebuyer moving home pays £5,000.00 in SDLT on a £300,000 purchase (£0 on the first £125k, £2,500 on the next £125k at 2%, and £2,500 on the final £50k at 5%). A qualifying First-Time Buyer pays £0.00, whereas an additional property buyer pays £20,000.00.

Do non-UK residents pay higher Stamp Duty rates?

Yes. Non-UK residents purchasing residential property in England or Northern Ireland pay a 2% non-resident surcharge on top of standard or additional dwelling SDLT rates. For example, a foreign investor buying a second home pays 7% on the first £125,000.

Does owning a house abroad count as a second home for Stamp Duty?

Yes. HMRC considers residential property owned anywhere in the world when evaluating your buyer status. If you own a residential property worth £40,000 or more overseas, purchasing an additional property in England or NI triggers the 5% Higher Rates for Additional Dwellings surcharge.

Does Stamp Duty apply to property in Scotland or Wales?

No. Stamp Duty Land Tax applies only in England and Northern Ireland. If you buy property in Scotland, you pay Land and Buildings Transaction Tax (LBTT). In Wales, you pay Land Transaction Tax (LTT), both governed by devolved legislation.

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