Stamp Duty Calculator 2026

How Does Stamp Duty Work?

Stamp duty is a tax you pay when buying a property or land above a certain price in the UK. The name varies depending on where the property is located:

• England and Northern Ireland — Stamp Duty Land Tax (SDLT), administered by HMRC
• Scotland — Land and Buildings Transaction Tax (LBTT), administered by Revenue Scotland
• Wales — Land Transaction Tax (LTT), administered by the Welsh Revenue Authority

All three systems work on a marginal basis, similar to income tax. You only pay the higher rate on the portion of the price that falls within each band, not on the entire purchase price. For example, if you buy a property for £300,000 in England, you pay 0% on the first £125,000, 2% on the next £125,000, and 5% on the remaining £50,000 — giving a total of £5,000.

Stamp Duty Rates 2026

The tables below show the current rates for each country, updated to reflect all changes through to February 2026.

England & Northern Ireland — SDLT Rates

England & NI — First-Time Buyer Rates

First-time buyer relief only applies when the property price is £500,000 or less. Above that threshold, standard rates apply.

Scotland — LBTT Rates

First-time buyers in Scotland benefit from a raised nil-rate band of £175,000 (saving up to £600). The Additional Dwelling Supplement (ADS) is 8% of the entire purchase price, not calculated on a marginal basis.

Wales — LTT Rates

Wales does not offer first-time buyer relief. All buyers pay the standard LTT rates. Higher rates apply from 11 December 2024 for additional property purchases.

Note: The higher-rate LTT bands use different thresholds from the standard bands. For example, the 5% higher rate applies to £0–£180,000, 8.5% to £180,001–£250,000, and 10% to £250,001–£400,000. The calculator above applies the correct thresholds automatically.

Worked Examples

These examples show how stamp duty is calculated on a marginal basis for common property prices.

Stamp Duty on a £350,000 House (England, Standard)

• £0 – £125,000 at 0% = £0
• £125,001 – £250,000 at 2% = £2,500
• £250,001 – £350,000 at 5% = £5,000

Total: £7,500 (effective rate 2.14%)

Stamp Duty on a £350,000 House (England, First-Time Buyer)

• £0 – £300,000 at 0% = £0
• £300,001 – £350,000 at 5% = £2,500

Total: £2,500 (effective rate 0.71%) — saving £5,000 compared to standard rates.

Stamp Duty on a £500,000 House (England, Additional Property)

• £0 – £125,000 at 5% (0% + 5% surcharge) = £6,250
• £125,001 – £250,000 at 7% (2% + 5%) = £8,750
• £250,001 – £500,000 at 10% (5% + 5%) = £25,000

Total: £40,000 (effective rate 8.00%)

Recent Stamp Duty Changes

Several significant changes have taken effect since late 2024:

April 2025 — SDLT Threshold Reversion

The temporary SDLT thresholds, introduced in September 2022, reverted on 1 April 2025. The standard nil-rate band dropped from £250,000 to £125,000. The first-time buyer nil-rate band reduced from £425,000 to £300,000, and the maximum purchase price for first-time buyer relief fell from £625,000 to £500,000. This means many buyers now pay significantly more SDLT than they would have before April 2025.

October 2024 — SDLT Additional Property Surcharge

From 31 October 2024, the additional property surcharge in England and Northern Ireland increased from 3% to 5%. This affects anyone buying a second home, buy-to-let property, or any residential property where they already own another.

December 2024 — Scotland ADS Increase

From 5 December 2024, Scotland's Additional Dwelling Supplement increased from 6% to 8%. Unlike the English surcharge (which is added to marginal bands), the Scottish ADS is a flat 8% charged on the entire purchase price.

December 2024 — Wales Higher Rates

From 11 December 2024, Wales introduced updated higher rate bands for additional property purchases. The rates range from 5% on the first £180,000 up to 17% on amounts over £1,500,000.

First-Time Buyer Relief

First-time buyers benefit from reduced stamp duty in England, Northern Ireland, and Scotland:

• England and NI: No SDLT on the first £300,000, then 5% on £300,001 to £500,000. Relief only applies if the property price is £500,000 or less.
• Scotland: The nil-rate band is raised from £145,000 to £175,000, saving up to £600.
• Wales: No first-time buyer relief is available. All buyers pay standard LTT rates.

To qualify as a first-time buyer, you must never have owned a residential property anywhere in the world. Both buyers in a joint purchase must qualify. If one buyer has owned a property before, first-time buyer relief is not available for the transaction.

How to Reduce Your Stamp Duty Bill

While you cannot avoid stamp duty entirely on most purchases, there are legitimate ways to reduce the amount you pay:

• Align completion dates: If you are selling one property and buying another, completing both on the same day means you avoid the additional property surcharge. Your conveyancer can help align dates.
• Claim the refund: If you pay the surcharge because your old home has not sold yet, you can claim a refund within 36 months of completing on the new property.
• Negotiate fixtures separately: Moveable items like curtains and white goods can be listed separately from the property price, reducing the amount subject to stamp duty. The valuation must be genuine.
• Check if relief applies: First-time buyer relief, transfers due to divorce, and certain property transactions may qualify for reduced rates or exemptions.

Selling and Buying Your Next Home

If you are selling your current property and purchasing another, stamp duty is one of the costs you need to budget for. As a seller, you do not pay stamp duty on your sale — but you will pay it on the property you are buying.

If your sale and purchase complete on the same day, you should not face the additional property surcharge. However, if your purchase completes before your sale, you may need to pay the surcharge upfront and claim a refund within 36 months.

Getting your property sale-ready early can help you align completion dates and avoid unnecessary surcharges. Pine helps sellers speed up conveyancing by preparing legal forms and ordering searches before listing.

Other Costs When Moving

Stamp duty is just one of the costs involved in buying and selling property. For a full breakdown, see our guides on conveyancing costs, how much it costs to sell a house in 2026, and average moving costs in the UK.