The current Stamp Duty Land Tax (SDLT) rates in England and Northern Ireland have been in force since 1 April 2026 and apply to all residential property purchases completing on or after that date. There are four rate tables depending on who you are: home mover (standard), first-time buyer, additional property, and non-UK resident.

Standard SDLT rates 2026

For home movers replacing their only or main residence:

Portion of property price	SDLT rate
Up to £125,000	0%
£125,001 to £250,000	2%
£250,001 to £925,000	5%
£925,001 to £1,500,000	10%
Over £1,500,000	12%

First-time buyer SDLT rates 2026

For purchases by buyers who qualify for first-time buyer relief:

Portion of property price	SDLT rate
Up to £300,000	0%
£300,001 to £500,000	5%
Over £500,000	Relief lost — standard rates apply to the full price

To qualify, every named buyer must have never owned a residential property anywhere in the world, and must intend to live in the property as their only or main residence. Read the full eligibility rules in our first-time buyer calculator.

Additional property SDLT rates 2026

For buy-to-let purchases, second homes, and any residential property where the buyer will own another residential property at the end of the day of completion:

Portion of property price	SDLT rate
Up to £125,000	5%
£125,001 to £250,000	7%
£250,001 to £925,000	10%
£925,001 to £1,500,000	15%
Over £1,500,000	17%

The 5% surcharge only applies if the purchase price is £40,000 or more. Below that, standard rates apply (which on a sub-£40k property come to £0). The surcharge increased from 3% to 5% on 31 October 2024.

Non-UK resident SDLT rates 2026

A 2% surcharge is added to all bands above for buyers who are not UK resident at completion. Residency for SDLT means being present in the UK for at least 183 days in the 12 months ending on the day of completion. The 2% stacks on top of whichever rate table applies — so a non-resident buying an additional property pays standard + 5% + 2% in each band.

Worked examples at common price points

Property price	Standard	First-time buyer	Additional property
£200,000	£1,500	£0	£11,500
£250,000	£2,500	£0	£15,000
£300,000	£5,000	£0	£20,000
£400,000	£10,000	£5,000	£30,000
£500,000	£15,000	£10,000	£40,000
£600,000	£20,000	£20,000 (relief lost)	£50,000
£750,000	£27,500	£27,500 (relief lost)	£65,000
£1,000,000	£41,250	£41,250 (relief lost)	£91,250
£1,500,000	£91,250	£91,250 (relief lost)	£166,250

Add 2% on every band if non-UK resident.

How the bands stack up — quick reference

• SDLT is a banded tax: each slice of the price is taxed at its band's rate, not the whole price at one rate.
• The nil-rate band reverted from £250,000 back to £125,000 on 1 April 2025 — the "mini-budget" thresholds expired.
• The FTB threshold reverted from £425,000 back to £300,000 on the same date, and the relief cap from £625,000 back to £500,000.
• The additional-property surcharge jumped from 3% to 5% on 31 October 2024.
• SDLT must be paid within 14 days of completion. Your solicitor handles this.

When 2026 rates apply

The rates above apply to transactions with an effective date on or after 1 April 2025. The effective date is normally the date of completion. If you exchanged contracts in 2026 with a 2027 completion, the 2027 rates would apply (assuming those rates are still in force at completion). For historical purchases, see the SDLT changes timeline.

What's coming next

Rates are reviewed at every UK Budget and Spring Statement. The next Autumn Budget is the most likely point at which any change would be announced. We update this page after every Budget. Subscribe to HMRC's announcement page if you want first-party notifications.

Calculate your bill

Use the main SDLT calculator for an exact figure with the band-by-band breakdown, or one of the buyer-specific calculators:

• First-time buyer SDLT calculator
• Buy-to-let SDLT calculator
• Second-home SDLT calculator
• Non-UK resident SDLT calculator
• SDLT refund calculator

Rates last verified against HMRC: 16 May 2026.