Stamp Duty
UK Stamp Duty by Price & Year
See how much Stamp Duty Land Tax (SDLT) you would pay on a given property price in England and Northern Ireland. Pick a price below, or jump to a specific tax year for historical rates and thresholds. Enter your own figures in the Stamp Duty calculator.
Stamp Duty on common prices (2026/27)
Stamp Duty by tax year
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UK Stamp Duty — Frequently Asked Questions
How is Stamp Duty (SDLT) calculated in England and Northern Ireland?
Stamp Duty Land Tax (SDLT) in 2026/27 is charged on a tiered basis, like income tax — only the portion of the price in each band is taxed at that band's rate. Rates for a standard residential purchase: 0% on up to £250,000; 5% on £250,001–£925,000; 10% on £925,001–£1.5m; 12% on above £1.5m. A £350,000 property costs: 0% × £250,000 = £0, plus 5% × £100,000 = £5,000 — total £5,000 SDLT. Scotland uses LBTT with different bands; Wales uses LTT.
How much stamp duty do first-time buyers pay?
First-time buyers in England and Northern Ireland (2026/27) pay 0% on up to £425,000 and 5% on the portion from £425,001 to £625,000. Above £625,000 the standard rates apply and first-time buyer relief is withdrawn entirely. Example: first-time buyer purchasing at £500,000 pays 5% on £75,000 (£500,000 − £425,000) = £3,750. First-time buyers in Scotland pay 0% LBTT on up to £175,000 (standard threshold). Wales provides no first-time buyer LTT relief — standard rates apply from £180,001.
What is the additional property SDLT surcharge?
A 5% surcharge (from October 2024, previously 3%) applies to purchases of additional residential properties — including buy-to-let properties, second homes and holiday lets. The surcharge applies on top of the standard SDLT rates to the entire purchase price. Example: buying a £300,000 buy-to-let: standard SDLT = £2,500; surcharge = 5% × £300,000 = £15,000; total SDLT = £17,500. The surcharge also applies if you buy a new main home before selling your old one — but you can claim a refund within 3 years if you sell the old home.
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Is there stamp duty in Scotland and Wales?
Scotland has Land and Buildings Transaction Tax (LBTT), not SDLT. For 2026/27 standard residential purchase: 0% on up to £145,000; 2% on £145,001–£250,000; 5% on £250,001–£325,000; 10% on £325,001–£750,000; 12% above £750,000. First-time buyer relief raises the nil-rate threshold to £175,000. The Additional Dwelling Supplement (ADS) in Scotland is 8% (from April 2024). Wales has Land Transaction Tax (LTT): 0% on up to £180,000; 3.5% on £180,001–£250,000; 5% on £250,001–£400,000; 7.5% on £400,001–£750,000; 10% on £750,001–£1.5m; 12% above £1.5m.
When do you pay stamp duty and how?
SDLT must be paid and the return filed within 14 days of completing a property purchase in England and Northern Ireland. Your conveyancing solicitor usually handles the payment on your behalf on completion day, collecting the funds from you before or at completion. Failure to pay within 14 days triggers a penalty and interest charges from HMRC. LBTT (Scotland) must be paid within 30 days of completion. LTT (Wales) must also be paid within 30 days.
Can you avoid or reduce stamp duty?
SDLT reliefs that legitimately reduce the charge: (1) First-time buyer relief (up to £5,000 saving at £425,000); (2) Multiple dwellings relief if buying 2+ residential properties in a single transaction — you pay SDLT on the average price multiplied by the number, potentially at a lower rate; (3) Buying commercial or mixed-use property (non-residential SDLT rates are lower); (4) Uninhabitable property — HMRC may allow the non-residential rate if the property cannot be lived in on purchase. Attempting to avoid SDLT through artificial arrangements risks HMRC challenge and penalties.
Do you pay stamp duty on new-build properties?
Yes — SDLT on new-builds works the same way as on second-hand properties, calculated on the full purchase price. However, the practical difference is that some developers offer incentives (e.g. paying your SDLT as part of the deal) that effectively reduce the price you pay. These arrangements are legal but must be disclosed to your mortgage lender as they may affect the loan-to-value calculation. Developer SDLT contributions are common in shared-ownership and Help to Build schemes. If you are buying a new-build with shared ownership, you can choose to pay SDLT on the full market value up front or stage it as you increase your share.
What is the difference between SDLT, LBTT and LTT?
All three are "stamp duty" taxes on property purchases, but they are administered by different authorities. SDLT (Stamp Duty Land Tax) applies in England and Northern Ireland and is managed by HMRC. LBTT (Land and Buildings Transaction Tax) applies in Scotland and is managed by Revenue Scotland. LTT (Land Transaction Tax) applies in Wales and is managed by the Welsh Revenue Authority. The rates, thresholds and reliefs differ between the three — which one applies depends solely on where the property is located, not where the buyer lives.
Can stamp duty be included in your mortgage?
No — SDLT cannot normally be added to your residential mortgage. Mortgage lenders set loan amounts based on the property's value (not the total purchase cost including SDLT), and including SDLT in the mortgage would increase the loan above the property's value, which lenders will not permit. SDLT must be funded from your own cash alongside the deposit. However, some lenders offer cashback products that can effectively fund the tax, and government-backed schemes occasionally include SDLT contributions. For buy-to-let investors, SDLT paid is a legitimate expense that increases the cost base for Capital Gains Tax purposes when the property is eventually sold.
What happens if you overpay stamp duty?
You can amend a submitted SDLT return and claim a refund from HMRC within 12 months of the filing deadline (i.e., within 12 months and 14 days of completion). Common reasons for overpayment: claiming standard rates when first-time buyer relief applied; paying the additional-property surcharge and then selling the old home within 3 years (triggering a surcharge refund); miscalculating multiple dwellings relief; purchasing from a developer who later reduced the price. Contact HMRC or instruct your solicitor to file an amended return. The refund is paid within 15 working days of HMRC accepting the amendment.