Calculate your exact UK Stamp Duty Land Tax. Covers all 2026 rates for first-time buyers, home movers and additional properties in England and Northern Ireland. Also covers Scotland (LBTT) and Wales (LTT).
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Stamp duty is one of the largest single costs in any property transaction — and one of the most misunderstood. It is calculated in bands (like income tax), not as a flat percentage of the purchase price. Understanding the thresholds, the reliefs available to first-time buyers and the surcharges on additional properties can save — or cost — tens of thousands of pounds.
SDLT (England & Northern Ireland) uses a banded system: you pay the rate on each portion of the property price that falls within each band. On a £320,000 property (home mover): 0% on £250,000 = £0, then 5% on the remaining £70,000 = £3,500. Total: £3,500. Many people mistakenly calculate 5% on the full £320,000 (£16,000) — this is wrong.
First-time buyers pay 0% SDLT up to £425,000 and 5% on the portion between £425,001 and £625,000. Above £625,000, FTB relief does not apply and standard rates apply to the full amount. On a £400,000 first home: £0 SDLT. On a £500,000 first home: 5% on £75,000 = £3,750.
Buying a second home, buy-to-let or any property while owning another attracts a 3% SDLT surcharge on all bands. On a £200,000 buy-to-let: standard tax = £0, surcharge = £6,000. Total: £6,000. This surcharge applies even if the additional property is cheaper than your main home. Budget for it before making an offer.
SDLT must be paid (and the return filed) within 14 days of the completion date. This is not optional — HMRC charges automatic penalties and interest for late payment. Your solicitor typically handles this as part of completion, but ensure your funds include the stamp duty amount in addition to the purchase price and legal costs.
As a first-time buyer in England: £0 (entirely within the £425,000 FTB threshold). As a home mover: £2,500 (0% on £250,000, 5% on £50,000). As an additional property purchase: £14,000 (3% on £300,000, since all bands carry the surcharge). Our calculator shows the exact breakdown by band for any price and buyer type.
Yes, but you have two options: pay SDLT on the full market value at purchase (elections known as making a "market value election") and pay no SDLT on future staircasing; or pay SDLT only on the share you are buying, then pay SDLT on each staircasing payment. First-time buyer relief applies on shares below £625,000 market value. Most shared ownership purchases use the second method.
No. Remortgaging does not attract SDLT because no ownership transfer takes place. SDLT is only charged on a new property purchase. However, if you are adding a partner to your mortgage deeds (a transfer of equity), SDLT may apply if the mortgage balance transferred exceeds £250,000 (or £125,000 for additional properties with the surcharge). Speak to your solicitor about your specific circumstances.
Scotland has its own Land and Buildings Transaction Tax (LBTT) with different bands and thresholds. Wales has Land Transaction Tax (LTT). Both apply to Scottish and Welsh property purchases respectively. Our calculator covers all three systems — select your country for the correct rates. Scottish and Welsh rates may be updated independently of England.