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Buying guide: Property checks

Stamp Duty Rates 2026: SDLT Thresholds and Bands for England & Northern Ireland

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Quick answer

Stamp Duty Land Tax (SDLT) applies to property purchases in England and Northern Ireland. From 1 April 2025 the standard residential rates are: 0% up to £125,000, 2% on £125,001–£250,000, 5% on £250,001–£925,000, 10% on £925,001–£1.5m, and 12% above £1.5m. First-time buyers pay 0% up to £300,000 and 5% on £300,001–£500,000 (no relief above £500,000). Buyers of additional properties (second homes / buy-to-let) pay a 5% surcharge on top of each band. Scotland (LBTT) and Wales (LTT) have their own separate systems. Use the address-aware calculator to work out the exact figure on a real price.

Services compared

#ServicePriceEntry tierCoverageBest forLink
1Standard residential rates (main home)0% / 2% / 5% / 10% / 12% by band0% up to £125,000England & Northern Ireland: buyers replacing/owning one homeMost home moversVisit
2First-time buyer relief0% up to £300,000; 5% on £300,001–£500,0000% up to £300,000England & NI: first-time buyers, purchase ≤ £500,000Eligible first-time buyers of homes up to £500,000Visit
3Additional property surcharge (2nd homes / buy-to-let)+5% on top of every standard bandNone: surcharge applies from £0 once over the £40k thresholdEngland & NI: buyers of additional residential propertyLandlords and second-home buyers (higher cost)Visit
4Scotland (LBTT) & Wales (LTT)Separate devolved ratesDifferent nil-rate thresholdsScotland and Wales onlyBuyers in Scotland or Wales (SDLT does not apply)Visit

How this guide was prepared

We set out the current Stamp Duty Land Tax (SDLT) residential rates for England and Northern Ireland as they apply from 1 April 2025, covering the standard bands, first-time buyer relief and the additional-property surcharge. SDLT is charged on a 'slice' basis: each rate applies only to the portion of the price within that band. Rates are taken from HMRC / GOV.UK published guidance. Scotland and Wales operate separate taxes and are noted but not detailed here. This is general information, not tax advice.

Detailed reviews

#1

Standard residential rates (main home)

0% / 2% / 5% / 10% / 12% by band

For a standard residential purchase of your only or main home, SDLT is charged on a slice basis: 0% on the portion up to £125,000; 2% on £125,001 to £250,000; 5% on £250,001 to £925,000; 10% on £925,001 to £1,500,000; and 12% on anything above £1,500,000. Because it is sliced, only the part of the price falling in each band is taxed at that band's rate, so a £300,000 home is taxed at 0% on the first £125,000, 2% on the next £125,000 and 5% on the final £50,000.

Pros

  • Sliced bands: you do not pay the top rate on the whole price
  • 0% threshold means the first £125,000 is always tax-free

Cons

  • Higher-value homes attract 10–12% on the upper slices
  • Applies in England & NI only; Scotland and Wales differ
#2

First-time buyer relief

0% up to £300,000; 5% on £300,001–£500,000

First-time buyers pay no SDLT on the first £300,000 and 5% on the portion from £300,001 to £500,000. The relief is only available where the purchase price is £500,000 or less; if the price exceeds £500,000, no first-time buyer relief applies and the standard rates are used instead. All buyers must be first-time buyers to qualify.

Pros

  • No SDLT at all on a home up to £300,000
  • Meaningful saving versus standard rates

Cons

  • Lost entirely if the price exceeds £500,000
  • Every buyer on the purchase must be a first-time buyer
#3

Additional property surcharge (2nd homes / buy-to-let)

+5% on top of every standard band

If you are buying an additional residential property (a second home or a buy-to-let) while already owning another, a surcharge of 5 percentage points is added to each standard band (so 5% / 7% / 10% / 15% / 17%). The surcharge applies where the additional property costs £40,000 or more. If you are replacing your main residence, the surcharge generally does not apply, and it can be reclaimed if you sell your previous main home within the allowed period.

Pros

  • Can be reclaimed if you sell your old main home in time
  • Does not apply when simply replacing your main residence

Cons

  • Adds 5 percentage points to every band, a large extra cost
  • Applies even to the lowest band once the £40,000 threshold is met
#4

Scotland (LBTT) & Wales (LTT)

Separate devolved rates

SDLT applies only in England and Northern Ireland. Scotland charges Land and Buildings Transaction Tax (LBTT), administered by Revenue Scotland, and Wales charges Land Transaction Tax (LTT), administered by the Welsh Revenue Authority. Both have their own bands, thresholds and additional-property supplements that differ from SDLT, so a buyer in Scotland or Wales should check the relevant devolved rates rather than the SDLT table.

Pros

  • Tailored devolved thresholds for Scottish and Welsh buyers

Cons

  • Entirely separate from SDLT, with different rates and rules
  • Not covered by the England & NI rates table above

Verdict

If you are buying in England or Northern Ireland, the standard residential SDLT bands (0% to £125,000, then 2%, 5%, 10% and 12%) apply, charged slice by slice so you never pay the top rate on the whole price. First-time buyers get 0% up to £300,000 on purchases of £500,000 or less, and anyone buying an additional property adds a 5-point surcharge to every band. Scotland and Wales run their own taxes. The bands are simple in principle but easy to miscalculate by hand, so run the exact figure for a real purchase price with the HouseCheckup stamp duty calculator, then run the free HouseCheckup area check on the postcode to see the risk picture before you offer.

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Frequently asked questions

What are the current stamp duty rates in 2026?
For a standard residential main-home purchase in England and Northern Ireland from 1 April 2025: 0% up to £125,000, 2% on £125,001–£250,000, 5% on £250,001–£925,000, 10% on £925,001–£1,500,000, and 12% above £1,500,000. SDLT is charged on a slice basis, so each rate applies only to the portion of the price within that band.
What is the stamp duty threshold?
The standard nil-rate threshold for SDLT in England and Northern Ireland is £125,000: you pay no stamp duty on the first £125,000 of a standard residential purchase. First-time buyers have a higher nil-rate threshold of £300,000 on purchases up to £500,000.
How much stamp duty do first-time buyers pay?
First-time buyers in England and Northern Ireland pay 0% on the first £300,000 and 5% on the portion from £300,001 to £500,000. If the purchase price is more than £500,000, first-time buyer relief is not available and the standard rates apply instead. Every buyer in the transaction must be a first-time buyer to qualify.
How much is stamp duty on a second home?
Buyers of an additional residential property (a second home or buy-to-let) in England and Northern Ireland pay a 5 percentage point surcharge on top of each standard band, making the rates 5%, 7%, 10%, 15% and 17%. The surcharge applies where the additional property costs £40,000 or more. It can be reclaimed if the purchase was replacing a main home that is sold within the allowed period.
Is stamp duty the same across the UK?
No. Stamp Duty Land Tax (SDLT) applies only in England and Northern Ireland. Scotland charges Land and Buildings Transaction Tax (LBTT) via Revenue Scotland, and Wales charges Land Transaction Tax (LTT) via the Welsh Revenue Authority. Each has its own bands and thresholds, so buyers in Scotland or Wales should use the relevant devolved rates.
How is stamp duty calculated?
SDLT is calculated on a slice (or 'progressive') basis: each band's rate applies only to the part of the price that falls within that band, not to the whole price. For example, on a £300,000 main home you pay 0% on the first £125,000, 2% on the next £125,000 (£2,500) and 5% on the final £50,000 (£2,500), totalling £5,000. A calculator that applies the current bands gives you the exact figure for any price.

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