HMRC SDLT Rates 2026£425k FTB Relief5% Second Home Surcharge
Stamp Duty Land Tax (SDLT) Calculator 2026
Calculate exact Stamp Duty Land Tax (SDLT) for buying residential property in England and Northern Ireland, evaluating First-Time Buyer relief and second home surcharges.
SDLT Stamp Duty Estimator
Compute tax payable based on buyer category and purchase price
£
Stamp Duty Calculation Result:
Total SDLT Tax Payable
£10000
Effective Tax Rate
2.2%
Percentage of Property PriceComplete Guide to HMRC Stamp Duty Rates 2026
Stamp Duty Land Tax (SDLT) is payable when purchasing a residential property or piece of land in England and Northern Ireland over specific price thresholds.
Residential SDLT Rate Bands
| Property Price Portion | Standard Residential Rate | First-Time Buyer Rate (Up to £625k) |
|---|---|---|
| Up to £250,000 | 0% | 0% (Up to £425,000) |
| £250,001 to £425,000 | 5% | 0% |
| £425,001 to £625,000 | 5% | 5% |
| £625,001 to £925,000 | 5% | 5% (Standard rates apply) |
| Over £1,500,000 | 12% | 12% |
Frequently Asked Questions
For standard residential home buyers, the SDLT threshold is £250,000. Properties purchased for £250,000 or less pay 0% Stamp Duty. For First-Time Buyers, the 0% threshold is £425,000 (on properties up to £625,000).
If you buy an additional residential property (such as a buy-to-let or second home), a 5% Stamp Duty surcharge applies across all tax bands in England and Northern Ireland.
You must submit an SDLT return and pay the tax to HMRC within 14 days of property completion. Typically, your conveyancing solicitor completes this process on your behalf.