Tax year 2026/27Last updated 8 October 2026
Stamp Duty Land Tax rates
Stamp Duty Land Tax (SDLT) applies to property purchases in England and Northern Ireland. The temporary reliefs that ran until 31 March 2025 have ended, so the standard rates below apply.
Residential rates (single property)
| Purchase price | SDLT rate |
|---|---|
| £0 to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Over £1,500,000 | 12% |
- SDLT is charged on each slice of the price, not the whole purchase price.
- Use the official HMRC SDLT calculator to work out what you may pay.
First-time buyers
| Purchase price | SDLT rate |
|---|---|
| £0 to £300,000 | 0% |
| £300,001 to £500,000 | 5% |
| Over £500,000 | No relief, standard rates apply to the full price |
Additional charges
| Situation | Extra rate |
|---|---|
| Additional property (e.g. buy-to-let or second home) | +5% on top of standard rates |
| Non-UK residents | +2% on top of standard rates |
| Companies and non-natural persons buying a dwelling over £500,000 | Flat 17% |
Common questions
When is SDLT payable?
SDLT must be paid and the return filed within 14 days of completion.
Do these rates cover Scotland and Wales?
No. Scotland has Land and Buildings Transaction Tax and Wales has Land Transaction Tax, each with their own rates and thresholds.
Figures from SDLT residential property rates . For guidance only, not tax advice. Always check current HMRC guidance.
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