UK Stamp Duty Calculator 2026 — SDLT

Your purchase

Property price

I am eligible for first-time buyer relief This will be an additional residential property Non-UK resident surcharge applies

For residential purchases in England or Northern Ireland. Scotland uses LBTT and Wales uses LTT.

Estimated SDLT

£0

Purchase price£350,000

Effective tax rate0%

Rate basisStandard residential

How the Stamp Duty calculation works

SDLT is marginal: each rate applies only to the part of the purchase price within that band. For standard residential purchases from 1 April 2025, the bands are 0% to £125,000, 2% from £125,001 to £250,000, 5% to £925,000, 10% to £1.5 million and 12% above that.

First-time buyers

Eligible first-time buyers pay 0% on the first £300,000 and 5% on the portion from £300,001 to £500,000. If the property costs more than £500,000, first-time buyer relief does not apply.

Additional properties and non-UK residents

Qualifying additional residential properties normally carry rates 5 percentage points above the standard residential rates. A 2 percentage point non-UK resident surcharge can also apply on top of the applicable residential rates.

Important: This is a planning estimate for straightforward residential purchases. Companies, trusts, leases, linked transactions, mixed-use property and reliefs can follow different rules. Check HMRC guidance before relying on a figure for a transaction.