Answers · UK 2025/26
What is the Stamp Duty threshold in the UK for 2026?
In England and Northern Ireland, the standard nil-rate SDLT threshold is £250,000. First-time buyers pay 0% up to £300,000 (on properties up to £500,000). Scotland's LBTT nil rate is £145,000; Wales LTT nil rate is £225,000.
Full answer
Stamp Duty Land Tax (SDLT) in England and Northern Ireland operates on a tiered basis. From April 2025, the nil-rate threshold returned to £250,000 (it had been raised to £500,000 as a temporary measure). Standard rates for residential property in 2026/27: 0% on £0–£250,000; 5% on £250,001–£925,000; 10% on £925,001–£1,500,000; 12% above £1,500,000. These are marginal rates — you pay 5% only on the portion above £250,000, not the whole price. First-time buyer relief in England and Northern Ireland: 0% on the first £300,000 of the purchase price; 5% on £300,001–£500,000; above £500,000, standard rates apply with no FTB relief. An additional 5% surcharge applies to second homes and buy-to-let purchases (on top of standard rates). A 2% non-resident surcharge applies to non-UK residents. In Scotland, Land and Buildings Transaction Tax (LBTT): 0% up to £145,000; 2% on £145,001–£250,000; 5% on £250,001–£325,000; 10% on £325,001–£750,000; 12% above. FTB relief in Scotland reduces LBTT on purchases up to £175,000. In Wales, Land Transaction Tax (LTT): 0% up to £225,000; 6% on £225,001–£400,000; 7.5% on £400,001–£750,000; 10% on £750,001–£1,500,000; 12% above. SDLT must be paid within 14 days of completion in England and Northern Ireland.
Try the calculator
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.