Answers · UK 2025/26
How much Stamp Duty do I pay on a £400,000 property?
On a £400,000 property in England (2026/27): first-time buyers pay £0 (under the £425,000 FTB threshold). Standard buyers pay £7,500 (0% on £250k + 5% on £150k). Second-home buyers add a 5% surcharge, totalling £27,500.
Full answer
Full Stamp Duty Land Tax (SDLT) breakdown for a **£400,000** residential property in England in 2026/27. **Standard buyer (main residence replacement):** | Band | Amount in band | Rate | Tax | |---|---|---|---| | Up to £250,000 | £250,000 | 0% | £0 | | £250,001 – £925,000 | £150,000 | 5% | £7,500 | | **Total** | | | **£7,500** | **First-time buyer:** | Band | Amount | FTB rate | Tax | |---|---|---|---| | Up to £425,000 | £400,000 | **0%** | **£0** | | **Total** | | | **£0** | The property falls entirely within the first-time buyer zero band (£425,000 threshold) — no SDLT at all. **Second home / buy-to-let buyer (5% surcharge on full price):** | Component | Calculation | Tax | |---|---|---| | Standard SDLT | As above | £7,500 | | 5% surcharge | £400,000 × 5% | £20,000 | | **Total** | | **£27,500** | **Non-resident surcharge (+2%):** Non-UK residents add 2% on the full purchase price: - Standard buyer: £7,500 + £8,000 = £15,500 - Second home: £27,500 + £8,000 = £35,500 **Scotland (LBTT on £400,000):** Standard buyer: 0% on £145,000 + 2% on £105,000 + 5% on £75,000 + 10% on £75,000 = £0 + £2,100 + £3,750 + £7,500 = **£13,350**. ADS for second homes: 8% on £400,000 (£32,000) + £13,350 = **£45,350**. **Wales (LTT on £400,000):** Standard buyer: 0% on £225,000 + 6% on £175,000 = **£10,500**. No first-time buyer relief in Wales.
Try the calculator
Related guides
This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.