Do You Pay Stamp Duty When Selling a House? (UK 2026)

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Quick answer

No. You do not pay Stamp Duty when you sell a house. Stamp Duty Land Tax (SDLT) is paid by the buyer, not the seller. Selling your home has no SDLT bill. However, if you're selling and buying your next property in the same move, you'll pay SDLT on that purchase. Sellers may face other costs: Capital Gains Tax on a second home or buy-to-let (rarely on your main home), plus estate-agent and legal fees. But never stamp duty for selling.

Who actually pays stamp duty: buyer or seller?

In England and Northern Ireland, the buyer pays Stamp Duty Land Tax on a property purchase above the relevant threshold. Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT). In every UK nation it is the purchaser who pays, never the person selling. So there is no “stamp duty on a sale.”

But you're probably buying too, so what will you owe?

Most people selling a house are also buying their next one. That purchase is where SDLT applies. If you're replacing your main residence, you pay the standard residential rates (no 5% additional -property surcharge, provided you've sold or are selling your previous main home). Work out the exact figure with our Stamp Duty Calculator before you set your budget.

What costs DO sellers pay?

Seller costNotes
Estate agent feeTypically ~1–3% + VAT of the sale price (if using an agent)
Conveyancing / legal feesSolicitor's fee for handling the sale
Capital Gains TaxOnly on a second home or rental; your main home is normally exempt (Private Residence Relief)
EPCYou must have a valid Energy Performance Certificate to market the property
Mortgage exit / ERCEarly repayment charge if you redeem a fixed deal early

General guidance, not tax advice. Confirm your position with HMRC or a qualified adviser. CGT rules in particular depend on your circumstances.

Selling and buying? Check your next home before you offer

You won't pay stamp duty to sell, but you will on your onward purchase, so it pays to be sure about the property you're moving to. HouseCheckup runs 15+ checks on the exact address from official sources: flood, planning, EPC, lease and more. £24.99 (Complete), one-off. Or size up the SDLT bill on your purchase first.

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Frequently asked questions

No. Stamp Duty Land Tax is paid by the buyer of a property, not the seller. Selling your house does not trigger any stamp duty. If you're also buying your next home, stamp duty applies to that purchase, but never to the sale itself.
No. In England, Northern Ireland (SDLT), Scotland (LBTT) and Wales (LTT), the purchaser always pays the tax. There is no version of stamp duty charged to the seller anywhere in the UK.
A seller's main potential tax is Capital Gains Tax, but only on a property that isn't their main home, for example a second home or buy-to-let. Your main residence is normally exempt under Private Residence Relief. Sellers also pay estate-agent and conveyancing fees, and may face a mortgage early repayment charge, but not stamp duty.
You pay stamp duty on the property you buy, not the one you sell. If the new home replaces your main residence, you pay the standard residential rates without the additional-property surcharge, provided your previous main home is sold. Use a stamp duty calculator to get the exact figure for your purchase price.

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