Kompanies

Calculator · 2026/27

Stamp duty (SDLT) calculator

Work out SDLT on a residential purchase in England and Northern Ireland, including first-time buyer relief and the additional-property surcharge.

How this is calculated

This calculator uses HMRC published rates for Stamp Duty Land Tax on residential property in England and Northern Ireland, as they apply in the 2026/27 tax year. Each band is charged only on the part of the price that falls inside it: 0% up to £125,000, 2% from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1.5 million and 12% above that.

First-time buyers pay 0% up to £300,000 and 5% from £300,001 to £500,000, but get no relief at all if the price is above £500,000. Buyers of an additional property, including most buy-to-let purchases, pay 5% on top of every standard band. Scotland (LBTT) and Wales (LTT) have their own taxes and are not covered.

It is meant for home buyers and landlords checking what to budget before an offer, and for anyone comparing the cost of a purchase as a first home, a move or an extra property.

Worked example

A £350,000 home bought by someone moving house: nothing on the first £125,000, £2,500 on the next £125,000 at 2%, and £5,000 on the last £100,000 at 5%, so £7,500 in total. The same purchase by a first-time buyer costs £2,500 (5% on the £50,000 above £300,000). As an additional property it costs £25,000.

Common questions

Does this work for Scotland or Wales?

No. Scotland has Land and Buildings Transaction Tax and Wales has Land Transaction Tax, each with different bands. This calculator covers England and Northern Ireland only.

Who counts as a first-time buyer?

Someone who has never owned a home anywhere in the world and is buying their main residence. The relief applies only when the price is £500,000 or less.

When is the additional-property surcharge charged?

When the buyer will own more than one residential property after the purchase and is not replacing their main home, which includes most buy-to-let purchases. It adds 5% to every band.

Other calculators

Figures for the 2026/27 tax year as published at the time of writing; always check gov.uk before acting. Not tax advice.