Stamp Duty Calculator
Calculate Stamp Duty Land Tax (SDLT) for property purchases in England and Northern Ireland.
Property Details
Enter property details to calculate stamp duty
Important Disclaimer
This tool provides indicative calculations only and does not constitute financial, accounting, tax, or legal advice. The accuracy of results depends on the accuracy of information you provide. Consult a qualified professional for complex situations.
Overview
Stamp Duty Land Tax (SDLT) is a significant cost for UK property buyers, often overlooked until late in the transaction. For 2026/27, the SDLT landscape remains complex, with multiple rate bands, surcharges, and reliefs that can drastically alter your tax liability. First-time buyer relief, additional property surcharges, and non-resident surcharges all interact with these bands, making it essential to understand which rules apply to your purchase. Even standard residential transactions can incur unexpected tax if the property price exceeds the nil-rate threshold or falls into higher bands. Missteps in SDLT calculations may lead to overpayment or penalties, so precision is critical. This calculator simplifies the process by breaking down the tax implications for different buyer types and property values.
Worked Example (2026/27)
### Worked Example: First-Time Buyer Purchasing a £250,000 Property
**Inputs:** - Property price: £250,000 - Buyer type: First-time buyer (FTB) - SDLT rate bands (2026/27): - Nil-rate band: £0–£125,000 - Basic rate band: £125,001–£300,000 - Higher rate band: £300,001–£500,000 - Additional rate band: £500,001+
**Calculation Steps:** 1. **Determine FTB Relief Eligibility:** The buyer qualifies for first-time buyer relief as they are purchasing their first property under £300,000.
- **Apply Nil-Rate Band:**
- **Calculate Basic Rate Band:**
- **Check for Higher/Additional Bands:**
**Final SDLT Figure:** Total SDLT due: **£2,500**
### Worked Example: Limited Company Purchasing a £500,000 Property
**Inputs:** - Property price: £500,000 - Buyer type: Limited company - SDLT rate bands (2026/27): - Nil-rate band: £0–£125,000 - Basic rate band: £125,001–£300,000 - Higher rate band: £300,001–£500,000 - Additional rate band: £500,001+
**Calculation Steps:** 1. **Apply Nil-Rate Band:** £0–£125,000: £0 SDLT (no tax due on this portion).
- **Calculate Basic Rate Band:**
- **Calculate Higher Rate Band:**
- **Check for Additional Rate Band:**
**Final SDLT Figure:** Total SDLT due: **£13,500**
2026/27 Rates & Thresholds
| Buyer Type | Property Price Range (£) | SDLT Rate (%) |
|---|---|---|
| Standard residential buyer | 0–125,000 | 0 |
| Standard residential buyer | 125,001–250,000 | 2 |
| Standard residential buyer | 250,001–300,000 | 5 |
| Standard residential buyer | 300,001–500,000 | 5 |
| Standard residential buyer | 500,001–1,000,000 | 8 |
| Standard residential buyer | 1,000,001–2,000,000 | 12 |
| Standard residential buyer | 2,000,001+ | 15 |
| First-time buyer (FTB) | 0–125,000 | 0 |
| First-time buyer (FTB) | 125,001–300,000 | 0 |
| First-time buyer (FTB) | 300,001–500,000 | 5 |
| First-time buyer (FTB) | 500,001+ | 5 (no relief) |
| Additional property surcharge (3% on top of standard rates) | 0–125,000 | 3 |
| Additional property surcharge (3% on top of standard rates) | 125,001–250,000 | 5 |
| Additional property surcharge (3% on top of standard rates) | 250,001–300,000 | 8 |
| Additional property surcharge (3% on top of standard rates) | 300,001–500,000 | 8 |
| Additional property surcharge (3% on top of standard rates) | 500,001–1,000,000 | 11 |
| Additional property surcharge (3% on top of standard rates) | 1,000,001–2,000,000 | 15 |
| Additional property surcharge (3% on top of standard rates) | 2,000,001+ | 18 |
| Non-resident surcharge (2% on top of standard rates) | 0–125,000 | 2 |
| Non-resident surcharge (2% on top of standard rates) | 125,001–250,000 | 4 |
| Non-resident surcharge (2% on top of standard rates) | 250,001–300,000 | 7 |
| Non-resident surcharge (2% on top of standard rates) | 300,001–500,000 | 7 |
| Non-resident surcharge (2% on top of standard rates) | 500,001–1,000,000 | 10 |
| Non-resident surcharge (2% on top of standard rates) | 1,000,001–2,000,000 | 14 |
| Non-resident surcharge (2% on top of standard rates) | 2,000,001+ | 17 |
| Limited company buyer | 0–125,000 | 0 |
| Limited company buyer | 125,001–250,000 | 3 |
| Limited company buyer | 250,001–300,000 | 6 |
| Limited company buyer | 300,001–500,000 | 6 |
| Limited company buyer | 500,001–1,000,000 | 9 |
| Limited company buyer | 1,000,001–2,000,000 | 13 |
| Limited company buyer | 2,000,001+ | 16 |
Common Mistakes HMRC Penalises
- Assuming all buyers qualify for first-time buyer relief without checking eligibility criteria.
- Forgetting to add the 3% surcharge when buying an additional property, even if the main residence is below £125k.
- Misapplying the non-resident surcharge by not adding it to the standard rates where applicable.
- Overlooking the £90k VAT threshold when calculating SDLT for limited companies.
- Incorrectly rounding SDLT calculations, leading to underpayment and potential penalties.
When to Seek Professional Advice
If your purchase involves complex structures such as mixed-use properties, multiple dwellings, or shared ownership, professional advice is essential. High-value transactions over £1m may trigger higher rates or additional surcharges, especially for non-residents or limited companies. Buying through a company or trust for residential purposes often incurs higher SDLT, so verify whether reliefs apply. Transactions involving inheritance, transfers between family members, or properties purchased for commercial use require careful handling to avoid incorrect calculations. Non-resident surcharges apply even to UK buyers if they have overseas interests, so confirm residency status. Penalties for errors can be severe, so double-check calculations if unsure. Always seek advice if the property price or structure falls near a band threshold to optimise tax efficiency.
Frequently Asked Questions
What are the Stamp Duty Land Tax (SDLT) rates for residential properties in 2026/27?+
For the 2026/27 tax year, the standard residential SDLT rates remain 0% on the first £250,000, 5% on the portion between £250,001 and £925,000, and 10% on the portion between £925,001 and £1.5 million. Properties costing over £1.5 million are taxed at a flat 12% on the excess. These rates apply to the total purchase price and are updated annually by HMRC.
How does the 3% surcharge apply to buy-to-let or second homes in 2026/27?+
An additional 3% surcharge is added to the standard SDLT rates for purchases of additional residential properties, such as buy-to-lets or second homes. For example, a second home costing £300,000 would incur 3% on the first £250,000 and 8% on the remaining £50,000, rather than the standard 0% and 5%. This surcharge applies regardless of whether the property is a new build or existing home.
Do first-time buyers still get relief from Stamp Duty in 2026/27?+
Yes, first-time buyers in 2026/27 pay no SDLT on the first £425,000 of the purchase price and 5% on the portion between £425,001 and £625,000. If the property costs more than £625,000, the standard rates apply to the whole purchase price without relief. This threshold applies to the total consideration paid for the property.
What SDLT rates apply to limited companies purchasing residential property?+
Limited companies purchasing residential property must pay the standard rates plus the 3% additional surcharge, as they do not qualify for first-time buyer relief. For instance, a company buying a £500,000 home would pay 5% on the first £250,000 and 8% on the next £250,000, totaling £32,500. This rule applies to all corporate entities, including special purpose vehicles used for property investment.
Is there a non-resident surcharge for overseas buyers in 2026/27?+
Yes, non-UK residents must pay an additional 2% surcharge on top of the standard SDLT rates for residential properties in England and Northern Ireland. This applies to individuals and companies not resident in the UK for tax purposes at the time of purchase. The surcharge is calculated on the entire purchase price and is payable alongside the standard SDLT liability.
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