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🏠 HMRC SDLT Rules 2026🔑 £300k FTB Relief⚡ +5% Additional Property Surcharge

UK Stamp Duty Land Tax (SDLT) Calculator 2026

Estimate residential Stamp Duty Land Tax for property purchases in England and Northern Ireland, including First-Time Buyer relief, +5% second home surcharges, and +2% non-UK resident surcharges.

Residential SDLT Calculator

Calculates band-by-band SDLT, FTB relief, additional property rates, and non-resident surcharges

Estimated SDLT Calculation Result

Total SDLT Payable
£2,500
Total Stamp Duty
Effective Tax Rate
0.71%
Of Purchase Price
Property Price£350,000
Rate Basis AppliedFirst-Time Buyer relief (0% to £300k, 5% to £500k)
First-Time Buyer Relief Status✅ Applied (0% to £300k)
Higher Rate (+5%) Additional SurchargeNone
Non-UK Resident (+2%) SurchargeNone
TOTAL STAMP DUTY LAND TAX (SDLT)£2,500

2026 Residential SDLT Tax Bands Schedule

Property PortionStandard RateAdditional Home (+5%)
Up to £125,0000%5%
£125,001 to £250,0002%7%
£250,001 to £925,0005%10%
£925,001 to £1,500,00010%15%
Over £1,500,00012%17%

Frequently Asked Questions (6 Detailed FAQs)

For a standard main residence purchase: 0% up to £125,000, 2% from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1.5 million, and 12% above £1.5 million.

Eligible first-time buyers pay 0% SDLT on the first £300,000 and 5% on the portion from £300,001 to £500,000. Relief is lost completely if the property price exceeds £500,000.

The 5 percentage point higher rate surcharge applies when buying an additional residential property (e.g. buy-to-let or second home). If replacing your main residence and the old home is sold within 36 months, the surcharge can be refunded.

Buyers who fail the SDLT 183-day UK presence test pay an extra 2 percentage points on top of standard or higher residential rates.

SDLT returns must be submitted and any tax paid within 14 days of the effective transaction completion date.

No. SDLT applies to England and Northern Ireland. Scotland uses Land and Buildings Transaction Tax (LBTT), while Wales uses Land Transaction Tax (LTT).
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2026 SDLT Benchmarks

FTB Nil-Rate Threshold£300,000
FTB Price Ceiling£500,000
Second Home Surcharge+5% Surcharge
Non-UK Resident Surcharge+2% Surcharge
Filing Deadline14 Days