UK Stamp Duty Calculator 2025/26
Calculate the Stamp Duty Land Tax owed on your property purchase using HMRC 2025/26 bands — including first-time buyer relief and the 5% additional-property surcharge.
Stamp duty owed
£7,500.00
- Standard SDLT before reliefs
- £7,500.00
- Effective rate on price
- 2.14%
Based on UK SDLT rules from 1 April 2025 (England & Northern Ireland). The price is split across the 0% / 2% / 5% / 10% / 12% bands and tax is charged on the slice in each. Scotland (LBTT) and Wales (LTT) use different regimes — this calculator does not cover them.
How to use this calculator
Enter the purchase price of the property and pick the buyer type. "Standard" covers replacing your only or main residence. "First-time buyer" applies if neither you nor anyone you are buying with has ever owned a residential property anywhere in the world, and the price is £500,000 or less. "Additional property" applies if you will own another residential property after completion (second home or buy-to-let).
How the calculation works
SDLT is a slice tax: each portion of the price falling in a band is taxed at that band rate, then summed. From 1 April 2025 the standard bands are 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5m, and 12% above. First-time buyers pay 0% on the first £300,000 and 5% on the slice from £300,001 to £500,000 — but lose all relief above £500,000. Additional properties pay an extra 5% surcharge on the whole price on top of the standard bands (post 31 October 2024).
Worked example
Standard buyer at £350,000: £125,000 at 0% = £0. £125,000 at 2% = £2,500. £100,000 at 5% = £5,000. Total SDLT = £7,500. A first-time buyer paying the same £350,000 instead pays 0% on the first £300,000 and 5% on the £50,000 slice above — total £2,500, a saving of £5,000.
Frequently asked questions
What are the stamp duty thresholds for 2025/26?
From 1 April 2025 the standard residential SDLT thresholds in England and Northern Ireland are: 0% up to £125,000, 2% from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1.5m, and 12% above £1.5m. The temporary nil-rate band of £250,000 introduced in September 2022 ended on 31 March 2025 and reverted to £125,000.
Do first-time buyers pay stamp duty in 2025/26?
First-time buyers pay no SDLT on the first £300,000 and 5% on any portion from £300,001 to £500,000. If the purchase price exceeds £500,000, first-time buyer relief is lost entirely and standard rates apply to the whole price. Both buyers must be FTBs if buying jointly — owning property anywhere in the world disqualifies you. The property must be intended as your only or main residence.
How much is the stamp duty surcharge on a second home or buy-to-let?
The additional property surcharge is 5% on top of the standard SDLT bands, applied to the entire purchase price. It was raised from 3% to 5% by the Autumn 2024 Budget and applies to completions on or after 31 October 2024. So a second home at £400,000 attracts £10,000 standard SDLT plus a £20,000 surcharge — £30,000 in total, equivalent to a blended 7.5% rate.
When do I have to pay stamp duty?
SDLT must be paid and the SDLT return filed within 14 days of completion. Your conveyancing solicitor normally handles this and pays HMRC out of completion funds. Late filing or payment triggers automatic penalties starting at £100 plus interest. Even if no SDLT is owed (e.g. price below £125,000) a return may still be required for transactions of £40,000 or more involving additional properties.
Does this calculator cover Scotland and Wales?
No. This is England & Northern Ireland SDLT only. Scotland uses Land and Buildings Transaction Tax (LBTT), administered by Revenue Scotland, with different bands and a 6% Additional Dwelling Supplement. Wales uses Land Transaction Tax (LTT), administered by the Welsh Revenue Authority, with its own bands and no first-time buyer relief.
Can I get the additional property surcharge refunded?
Yes, in some cases. If you buy a new main residence before selling your old one, you pay the 5% surcharge upfront but can claim it back if you sell the old residence within 36 months of completing on the new one. Apply via the HMRC SDLT refund service. The refund is the surcharge amount only — standard SDLT remains due.