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, the 5% higher-rates surcharge on additional properties, the flat 17% rate for companies buying dwellings over £500,000, and the 2% non-resident surcharge all interact with the standard 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 £350,000 Property
**Inputs:** - Property price: £350,000 - Buyer type: First-time buyer (FTB)
**Calculation Steps:** 1. **Determine FTB Relief Eligibility:** The property costs £500,000 or less, so first-time buyer relief applies.
- **Apply the FTB nil-rate band:**
- **Apply the FTB 5% band:**
**Final SDLT Figure:** Total SDLT due: **£2,500** (versus £7,500 at standard rates — relief saves £5,000). Note: if the price exceeded £500,000, the relief would be lost entirely and standard rates would apply to the whole price.
### Worked Example: Limited Company Purchasing a £500,000 Property
**Inputs:** - Property price: £500,000 - Buyer type: Limited company (higher rates apply — standard bands + 5% surcharge; companies never qualify for first-time buyer relief)
**Calculation Steps:** 1. **First band:** £0–£125,000 at 0% + 5% = 5% → £6,250
- **Second band:**
- **Third band:**
**Final SDLT Figure:** Total SDLT due: **£40,000**
If the same company paid *more than* £500,000 for a single dwelling, the flat 17% corporate rate would apply instead (e.g. £85,850 on £505,000) unless a relief is claimed — most commonly for a qualifying property rental business — and the Annual Tax on Enveloped Dwellings (ATED) may also apply.
2026/27 Rates & Thresholds
| Buyer Type | Property Price Band (£) | SDLT Rate (%) |
|---|---|---|
| Standard residential buyer | 0–125,000 | 0 |
| Standard residential buyer | 125,001–250,000 | 2 |
| Standard residential buyer | 250,001–925,000 | 5 |
| Standard residential buyer | 925,001–1,500,000 | 10 |
| Standard residential buyer | 1,500,001+ | 12 |
| First-time buyer (price ≤ £500,000) | 0–300,000 | 0 |
| First-time buyer (price ≤ £500,000) | 300,001–500,000 | 5 |
| First-time buyer (price > £500,000) | Standard rates apply, no relief | — |
| Additional property / company (higher rates: +5% per band) | 0–125,000 | 5 |
| Additional property / company (higher rates: +5% per band) | 125,001–250,000 | 7 |
| Additional property / company (higher rates: +5% per band) | 250,001–925,000 | 10 |
| Additional property / company (higher rates: +5% per band) | 925,001–1,500,000 | 15 |
| Additional property / company (higher rates: +5% per band) | 1,500,001+ | 17 |
| Company buying a single dwelling over £500,000 | Flat rate on whole price (unless relief) | 17 |
| Non-UK resident | +2% on top of the rates above | — |
Common Mistakes HMRC Penalises
- Assuming all buyers qualify for first-time buyer relief without checking eligibility — companies and anyone who has previously owned a dwelling never qualify.
- Applying the old 3% surcharge — the higher-rates surcharge on additional properties rose to 5% on 31 October 2024.
- Missing the flat 17% corporate rate when a company buys a single dwelling for more than £500,000 (reliefs may be available, e.g. for property rental businesses).
- Misapplying the 2% non-resident surcharge — it stacks on top of whichever rates already apply, including the 5% surcharge.
- 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. Buying through a company or trust for residential purposes often incurs the 5% surcharge or the flat 17% rate over £500,000, and ATED may apply annually, so verify whether reliefs are available before completing. The 2% non-resident surcharge depends on a residence test (broadly, fewer than 183 days in the UK in the 12 months before completion), so confirm residency status rather than assuming. Transactions involving inheritance, transfers between family members, or properties purchased for commercial use require careful handling to avoid incorrect calculations. 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 are 0% on the first £125,000, 2% on the portion between £125,001 and £250,000, 5% on the portion between £250,001 and £925,000, and 10% on the portion between £925,001 and £1.5 million. Anything above £1.5 million is taxed at 12%. These are the rates that have applied since the temporary thresholds ended in April 2025.
How does the 5% surcharge apply to buy-to-let or second homes in 2026/27?+
A 5% surcharge (increased from 3% on 31 October 2024) is added to each standard SDLT band when you buy an additional residential property worth £40,000 or more, such as a buy-to-let or second home. For example, a second home costing £300,000 incurs 5% on the first £125,000, 7% on the next £125,000 and 10% on the final £50,000 — £20,000 in total, compared with £5,000 at standard rates. The surcharge applies whether the property is a new build or an 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 £300,000 of the purchase price and 5% on the portion between £300,001 and £500,000. If the property costs more than £500,000, the relief is lost entirely and the standard rates apply to the whole purchase price. These thresholds reverted from the temporary £425,000/£625,000 levels in April 2025.
What SDLT rates apply to limited companies purchasing residential property?+
Limited companies pay the standard rates plus the 5% higher-rates surcharge on every residential purchase — they never qualify for first-time buyer relief. A company buying a £500,000 home pays £40,000 (5%, 7% and 10% across the bands). Where a company buys a single dwelling for more than £500,000, a flat 17% rate applies instead unless a relief is available (for example, for a qualifying property rental business), and the Annual Tax on Enveloped Dwellings (ATED) may also apply.
Is there a non-resident surcharge for overseas buyers in 2026/27?+
Yes, non-UK residents pay an additional 2% surcharge on top of the rates that would otherwise apply (standard or higher rates) for residential properties in England and Northern Ireland. Broadly, you are non-resident for this purpose if you spent fewer than 183 days in the UK in the 12 months before completion. The 2% is charged on each band, not as a separate flat amount.
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