2026 Statutory SDLT Surcharge Rates
The higher-rate additional dwelling surcharge is +5% (replacing the former 3% rate). Non-UK resident buyers pay an additional +2% surcharge (total +7% when combined).
SDLT Surcharge Estimator
Calculates progressive SDLT plus 5% second home & 2% non-resident surcharges
£
2026 SDLT Calculation Result
| Standard Residential SDLT | £7,500 |
| Additional Surcharge (+5%) | £17,500 |
| Total Stamp Duty Land Tax Payable | £25,000 |
| Effective SDLT Tax Rate | 7.14% |
2026 Residential SDLT Bands & Surcharges
| Purchase Price Band | Standard Rate | +5% Additional Dwelling | +7% Non-Resident Additional |
|---|---|---|---|
| Up to £125,000 | 0% | 5% | 7% |
| £125,001 to £250,000 | 2% | 7% | 9% |
| £250,001 to £925,000 | 5% | 10% | 12% |
| £925,001 to £1,500,000 | 10% | 15% | 17% |
| Over £1,500,000 | 12% | 17% | 19% |
Frequently Asked Questions (6 Detailed FAQs)
For additional residential properties in England and Northern Ireland, the higher-rate surcharge is 5 percentage points above standard residential SDLT rates (replacing the old 3% surcharge).
A non-UK resident pays an additional 2 percentage points. Combined with the 5% additional-dwelling surcharge, the extra component totals 7 percentage points.
Standard rates: 0% up to £125k, 2% from £125k to £250k, 5% from £250k to £925k, 10% from £925k to £1.5m, and 12% above £1.5m.
Yes. If you sell your previous main residence within 36 months of completing your new home, you can claim a refund of the 5% higher-rate element.
First-time buyers pay 0% SDLT up to £300,000 and 5% from £300,001 to £500,000 (maximum qualifying property value £500,000).
Transactions under £40,000 are generally exempt from SDLT higher rates, provided all statutory conditions are met.
Official 2026 HMRC Sources
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2026 SDLT Benchmarks
Nil Rate Band£125,000
Second Home Surcharge+5%
Non-Resident Surcharge+2%
Main Home Refund Window36 Months