Stamp Duty UK 2026: How Much Will You Pay?

Stamp Duty Land Tax (SDLT) is one of the largest upfront costs when buying property in England and Northern Ireland. The rates changed in April 2025, ending the temporary stamp duty holiday. Here are the current 2026 rates and how to calculate what you owe.

Standard Residential Stamp Duty Rates (April 2025 onwards)

Property Value	SDLT Rate
Up to £125,000	0%
£125,001 – £250,000	2%
£250,001 – £925,000	5%
£925,001 – £1.5 million	10%
Above £1.5 million	12%

SDLT is calculated on each band, not the full purchase price.

First-Time Buyer Relief

Property Value	SDLT Rate (FTB)
Up to £300,000	0%
£300,001 – £500,000	5%
Above £500,000	Standard rates (no FTB relief)

Second Home Surcharge

Buying an additional residential property (buy-to-let, holiday home, second home) attracts a 3% surcharge on top of standard rates.

Worked Examples

Example 1: Standard buyer, £350,000 property.

• £0 – £125,000: 0% = £0
• £125,001 – £250,000: 2% = £2,500
• £250,001 – £350,000: 5% = £5,000
• Total SDLT: £7,500

Example 2: First-time buyer, £280,000 property.

• Up to £300,000: 0% = £0
• Total SDLT: £0

Example 3: Second home buyer, £350,000 property.

• Standard SDLT: £7,500
• 3% surcharge on £350,000 = £10,500
• Total SDLT: £18,000

How to Reduce Your Stamp Duty

• First-time buyer — ensure you qualify for relief (never owned property anywhere in the world).
• Fixtures and fittings — the value of chattels (white goods, curtains, garden furniture) can be deducted from the purchase price if itemised in the contract.
• Mixed-use property — commercial/residential mixed properties use commercial SDLT rates (lower for most values).
• Multiple dwellings relief — buying multiple properties in a single transaction may qualify for reduced rates.

Calculate your exact stamp duty with our UK Stamp Duty Calculator.