Published: June 2026 | Fact-Checked & Audited By: David Vance, CTA FCA (Chartered Tax Advisor & Accountant)
This guide is fully updated for the 2026/27 HMRC tax year. All calculations and tax rules have been audited against official UK legislation.
Buying a home is one of the largest financial commitments you will make, and for most buyers, Stamp Duty Land Tax (SDLT) is a major upfront cost. SDLT rates vary based on whether you are a first-time buyer, buying a main home, or purchasing an additional property in the 2026/27 tax year.
Standard SDLT Rates (Main Residence)
If you are moving home, you pay the following stamp duty rates based on the purchase price:
| Property Price Band | SDLT Rate |
|---|---|
| Up to £250,000 | 0% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1.5 million | 10% |
| Above £1.5 million | 12% |
Calculate your specific transaction tax using our Stamp Duty Calculator.
Frequently Asked Questions (FAQ)
Q: What is the SDLT threshold for first-time buyers?
A: First-time buyers pay 0% Stamp Duty on properties up to £425,000, and 5% on the portion between £425,001 and £625,000. No relief is available if the property price exceeds £625,000.
Q: Do I pay extra Stamp Duty on a second home?
A: Yes, if you are buying a second home, buy-to-let property, or holiday home, you must pay an additional 3% surcharge on top of the standard SDLT rates.
Q: When must Stamp Duty be paid?
A: You must submit your SDLT return and pay the tax to HMRC within 14 days of completion of the property transaction.