Stamp Duty Land Tax Calculator (SDLT) UK 2026
Calculate the exact Stamp Duty Land Tax (SDLT) on any UK property purchase in England or Northern Ireland. Updated for 2026/27 including first-time buyer relief and additional dwelling surcharge.
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Stamp Duty Land Tax Guide 2026/27
What do I need to know about SDLT Rates 2026/27 (Standard)?
Residential SDLT rates in England and Northern Ireland: 0% on first £250,000. 5% on £250,001 to £925,000. 10% on £925,001 to £1,500,000. 12% above £1,500,000. These are marginal rates — only the portion in each band is taxed at that rate. A £350,000 purchase: £0 on the first £250,000 + 5% on £100,000 = £5,000 SDLT. SDLT applies only in England and Northern Ireland — Scotland uses Land and Buildings Transaction Tax (LBTT); Wales uses Land Transaction Tax (LTT).
What should I know about First-Time Buyer Relief?
First-time buyers pay no SDLT on the first £425,000 of the purchase price (for properties up to £625,000). 5% on £425,001 to £625,000. Standard rates apply above £625,000. Example: FTB buying at £500,000 → 0% on £425,000 = £0, then 5% on £75,000 = £3,750. Total: £3,750. Without FTB relief: standard rate would be 0% on £250,000 + 5% on £250,000 = £12,500. FTB saving: £8,750. FTB relief requires that all purchasers are first-time buyers and the property will be their only home. Partial ownership through a previous shared ownership scheme or an inherited share can sometimes disqualify a buyer from first-time buyer status — always check your specific situation rather than assume.
What should I know about Additional Dwelling Surcharge?
Buying an additional residential property (buy-to-let, second home, holiday home) incurs a 3% surcharge on top of standard rates. All SDLT bands increase by 3 percentage points. A £250,000 additional property: standard SDLT = £0, with surcharge = 3% × £250,000 = £7,500. A £350,000 additional property: standard £5,000 + 3% surcharge on full £350,000 = £10,500. Total: £15,500. The surcharge applies even if buying jointly where one buyer already owns another property. It can be reclaimed if the previous main residence is sold within 3 years of buying the new one, effectively refunding the surcharge once the old property is no longer owned.
What should I know about Payment and Returns?
SDLT must be paid and a return submitted within 14 days of completion. Responsibility falls on the buyer (or their solicitor/conveyancer who handles this in practice). Late filing penalty: £100 after 3 months, £200 after 6 months, plus interest on unpaid SDLT. SDLT is non-negotiable and cannot be reduced by adjusting the price allocation between fixtures/fittings and the property — HMRC scrutinises artificial price splitting. Scotland and Wales have separate devolved property taxes — LBTT and LTT respectively — with their own bands and rates, so this SDLT calculation applies only to property purchases in England and Northern Ireland.