UK Stamp Duty — Complete Guide & Calculator
Free online conversion tool. All calculations run in your browser — no data uploaded.
Replacing your main residence
Your Stamp Duty
£2,500
Effective rate: 0.8% of property price
📊 See band-by-band breakdown
| Property price band | Rate | Tax in band |
|---|---|---|
| £0 – £250,000 | 0% | £0 |
| £250,000 – £925,000 | 5% | £2,500 |
| Total Stamp Duty | £2,500 | |
🔒Calculated in your browser. For estimation only — confirm with your solicitor for completion.
2026 Stamp Duty Rates — Full Table
England & Northern Ireland use Stamp Duty Land Tax (SDLT). Rates are marginal — each band applies only to the portion of the price within that band, not the whole price.
| Price band | Standard rate | Second home (+3%) |
|---|---|---|
| £0 – £250,000 | 0% | 3% |
| £250,001 – £925,000 | 5% | 8% |
| £925,001 – £1,500,000 | 10% | 13% |
| Above £1,500,000 | 12% | 15% |
Which buyer type am I?
Your Stamp Duty depends on which of three situations you're in. Standard means you're moving home and replacing your main residence — you pay the rates in the table above, nothing more.
First-time buyers (never owned before) get a higher nil-rate band: 0% up to £425,000, saving up to £8,750. The catch is it only applies if the home costs £625,000 or less.
Second homes and buy-to-lets pay the standard rates plus a 3% surcharge on every band.
The £625,000 cliff edge for first-time buyers
First-time buyer relief has a hard cut-off at £625,000. At £625,000 you pay £10,000 (0% on the first £425k, 5% on £425k–£625k). But at £625,001 — just £1 more — the entire relief disappears and you're charged standard rates on the whole price: £18,750.
So spending £1 more can cost you £8,750 extra in tax. It's why plenty of first-time buyers cap their budget at £625,000 to stay under the cliff.
Scotland is different: LBTT
If you're buying in Scotland, you don't pay SDLT — you pay LBTT (Land and Buildings Transaction Tax), a separate tax administered by Revenue Scotland since April 2015. The bands and rates are different:
| Residential price band | LBTT rate |
|---|---|
| £0 – £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| Above £750,000 | 12% |
First-time buyers in Scotland get relief up to £175,000 (instead of £145,000). Additional homes pay a supplement on top of these rates. Rates can change each Scottish Budget — always check with Revenue Scotland before completing.
→ Calculate your exact Scottish LBTT with our dedicated calculator
🔒 Calculated in your browser. No data is uploaded — GDPR friendly.
Frequently Asked Questions
How much is Stamp Duty in the UK?
From 2026, standard SDLT rates in England & Northern Ireland are: 0% on £0–£250k, 5% on £250k–£925k, 10% on £925k–£1.5m, and 12% above £1.5m. Rates are marginal — each band only applies to the portion of the price within it. For example, a £300,000 home pays 0% on the first £250,000 and 5% on the remaining £50,000 = £2,500.
What is the first-time buyer relief?
First-time buyers pay 0% up to £425,000 (instead of £250,000), then 5% from £425k to £625k. This saves up to £8,750. But the relief only applies to homes costing £625,000 or less — above that threshold the relief disappears entirely and standard rates apply to the whole price.
What is the difference between SDLT and LBTT?
SDLT (Stamp Duty Land Tax) applies in England & Northern Ireland. Scotland uses a separate tax called LBTT (Land and Buildings Transaction Tax) with different bands: 0% up to £145k, 2% to £250k, 5% to £325k, 10% to £750k, and 12% above. Wales has its own tax too, LTT (Land Transaction Tax). Always use the tax for the country where the property is located.
When do I pay Stamp Duty?
You must file a return and pay SDLT within 14 days of completion. Your solicitor or conveyancer usually handles this and adds it to your completion statement. Late filing or payment incurs penalties and interest from HMRC.
Can I get the second home 3% surcharge refunded?
Yes. If you buy a new main residence before selling your previous one, you pay the 3% surcharge upfront but can claim it back from HMRC if you sell the old home within 3 years. In Scotland the equivalent supplement is refundable if you sell within 18 months.
Also try: Scotland LBTT Calculator · Stamp Duty When Selling a House · UK House Buying Tax — The Complete Guide · All UK Stamp Duty Calculator