What are the current stamp duty rates 2026 residential in England?

For standard home movers in the 2026/27 tax year, the SDLT rates are: 0% on properties up to £250,000; 5% on the portion between £250,001 and £925,000; 10% on the portion between £925,001 and £1,500,000; and 12% on the portion above £1,500,000. These rates apply progressively, so you only pay the relevant percentage within each tax band.

How does first time buyer stamp duty relief apply in 2026/27?

First-time buyers benefit from a higher tax-free threshold. You pay 0% SDLT on purchases up to £425,000. A 5% rate applies to the portion between £425,001 and £625,000. If the property price exceeds £625,000, you cannot claim first-time buyer relief, and you must pay standard SDLT rates starting from £250,000.

What is the second home stamp duty surcharge for the 2026/27 tax year?

Following changes in the Autumn Budget 2024, the surcharge for additional properties (such as second homes, holiday lets, or buy-to-let investments) is 5%. This is a flat rate added to the standard rates in each band. For example, the rate in the first band (up to £250,000) becomes 5% instead of 0%, and the second band becomes 10% instead of 5%.

Are there different Stamp Duty bands for commercial properties?

Yes, non-residential and mixed-use land transactions are subject to different rates and bands. For commercial property, the SDLT rates are: 0% on purchases up to £150,000; 2% on the portion between £150,001 and £250,000; and 5% on any portion exceeding £250,000. The additional property surcharge does not apply to commercial property purchases.

What is the deadline for filing and paying Stamp Duty to HMRC?

You must file an SDLT return and pay any Stamp Duty due to HMRC within 14 days of the "effective date" of the transaction, which is usually the completion date. If your solicitor is managing the process, they will normally submit the return and payment on your behalf. Failure to file and pay within the 14-day limit can result in HMRC penalties and interest.

Are non-UK residents subject to different Stamp Duty rates?

Yes. Non-UK residents buying residential property in England or Northern Ireland are subject to a 2% surcharge. This 2% is added to the standard or additional property rates. For example, a non-resident buying a second home will face a starting rate of 7% (0% standard + 5% additional property surcharge + 2% non-resident surcharge).

How does the multiple dwellings relief work, and is it still active?

Multiple Dwellings Relief (MDR), which allowed buyers of multiple residential properties in a single transaction to calculate SDLT based on the average price of the dwellings, was abolished on 1 June 2024. Buyers must now calculate SDLT on the individual value of each property, or treat the entire transaction as commercial if buying six or more residential properties.

Can I get a refund on the second home surcharge if I sell my previous home later?

Yes. If you buy a new primary residence but have not yet sold your old home, you must pay the 5% additional property surcharge. If you sell your previous main home within 36 months of buying the new one, you can claim a full refund of the 5% surcharge from HMRC. You must claim the refund within 12 months of the sale of your old home.

Stamp Duty Calculator 2026/27 | Property Tax Tools

Stamp Duty Calculator

✓ Verified for 2026/27

Property Details

Tax Year

Property Purchase Price

Buyer Status

Region (Tax System)

ⓘ

Calculates Stamp Duty Land Tax (SDLT) in England/NI, Land and Buildings Transaction Tax (LBTT) in Scotland, and Land Transaction Tax (LTT) in Wales.

Stamp Duty Due

£5,000

SDLT System

Effective Rate

1.4%

of purchase price

Total Cost

£355,000

price + stamp duty

Buyer Status

Standard

applied rules

Cost Breakdown

Property Purchase Price £350,000

Stamp Duty Tax Payable £5,000

Total Acquisition Cost £355,000

Property Price 98%

Stamp Duty 2%

Useful Stamp Duty Guides

🛡️

Verified for Accuracy (2026/27 Tax Year)

Fact-checked and audited by David Vance, CTA FCA, Chartered Tax Advisor & Accountant. Verified against official HMRC rules.

How We Calculated This

Determine the Property Purchase Price: Identify the final agreed purchase price of the residential property. Under Stamp Duty Land Tax rules, this is the 'consideration' paid, which may include cash, debt assumption, or the value of items included in the sale contract.
Identify the Buyer Classification: Classify the buyer into one of three categories: First-Time Buyer (who has never owned property in the UK or abroad), Home Mover (standard buyer replacing a primary residence), or Additional Property Buyer (purchasing a second home, buy-to-let investment, or corporate property).
Assess Country-Specific Rules: Confirm that the property is located in England or Northern Ireland, where Stamp Duty Land Tax (SDLT) applies. If the property is in Scotland, apply Land and Buildings Transaction Tax (LBTT) rules. If in Wales, apply Land Transaction Tax (LTT) rules. This calculator computes SDLT for England and Northern Ireland.
Apply the Second Home Stamp Duty Surcharge: For additional property buyers, apply the SDLT surcharge. For the 2026/27 tax year, this surcharge is 5% (having been increased in the Autumn Budget 2024 from the previous 3% rate). This 5% surcharge is added directly to the standard tax rates for each bracket, meaning the starting tax rate is 5% even on properties valued below £250,000.
Apply First-Time Buyer Stamp Duty Relief: If eligible as a first-time buyer, apply the preferential thresholds. For the 2026/27 tax year, first-time buyers pay 0% SDLT on purchases up to £425,000. For purchases between £425,001 and £625,000, a flat rate of 5% applies only to the portion within this range. If the total purchase price exceeds £625,000, first-time buyer relief is completely withdrawn, and the transaction is taxed using standard home mover rates.
Calculate Progressive Band-by-Band SDLT: Compute the tax progressively using the standard sdlt bands 2026. For a standard home mover, the rates are: 0% on the first £250,000; 5% on the portion between £250,001 and £925,000; 10% on the portion between £925,001 and £1,500,000; and 12% on any portion exceeding £1,500,000. Sum the tax calculated in each band to find the total Stamp Duty due.

Real-World Examples

Detailed Math for Standard Buyer purchasing a £450,000 Property

This scenario details the exact step-by-step calculations for a standard home mover purchasing their next primary residence in England for £450,000 in the 2026/27 tax year.

Step 1: Purchase Price = £450,000.00
Step 2: Identify Standard Home Mover SDLT Bands:
        - Band 1 (£0 to £250,000): 0% rate
        - Band 2 (£250,001 to £925,000): 5% rate
Step 3: Calculate SDLT in Band 1:
        Taxable portion = £250,000.00
        Tax = £250,000.00 * 0.00 = £0.00
Step 4: Calculate SDLT in Band 2:
        Taxable portion = £450,000.00 - £250,000.00 = £200,000.00
        Tax = £200,000.00 * 0.05 = £10,000.00
Step 5: Calculate Total SDLT Due:
        Total SDLT = Band 1 (£0.00) + Band 2 (£10,000.00) = £10,000.00
        (This represents an effective Stamp Duty rate of 2.22% on the total purchase price.)

Detailed Math for Buy-to-Let Investor purchasing a £320,000 Property

This scenario details the calculations for an investor purchasing an additional residential property (buy-to-let or second home) for £320,000, incorporating the 5% surcharge.

Step 1: Purchase Price = £320,000.00
Step 2: Identify Additional Property SDLT Bands (Standard Rates + 5% Surcharge):
        - Band 1 (£0 to £250,000): 5% rate (0% standard + 5% surcharge)
        - Band 2 (£250,001 to £925,000): 10% rate (5% standard + 5% surcharge)
Step 3: Calculate SDLT in Band 1:
        Taxable portion = £250,000.00
        Tax = £250,000.00 * 0.05 = £12,500.00
Step 4: Calculate SDLT in Band 2:
        Taxable portion = £320,000.00 - £250,000.00 = £70,000.00
        Tax = £70,000.00 * 0.10 = £7,000.00
Step 5: Calculate Total SDLT Due:
        Total SDLT = Band 1 (£12,500.00) + Band 2 (£7,000.00) = £19,500.00
        (Note: Due to the 5% surcharge, this transaction incurs £19,500 in tax compared to only £3,500 for a home mover.)

Related Calculators

Related Guides & Articles

Frequently Asked Questions & Detailed Tax Guide

What is Stamp Duty Land Tax (SDLT)?

Stamp Duty Land Tax (SDLT) is a tax payable when you buy a residential property or land in England and Northern Ireland costing over a specific threshold. For the 2026/27 tax year, the standard residential nil-rate threshold is **£250,000**. Properties purchased for less than this amount pay no SDLT. The tax is calculated using a sliced system, where different rates apply to different portions of the purchase price. Scotland (LBTT) and Wales (LTT) operate separate property transaction taxes.

Step-by-Step Mathematical Calculation: Standard SDLT

Let’s calculate the Stamp Duty due on a residential property purchased for £400,000 by a buyer who is not a first-time buyer and does not own any other homes:

1. Gross Purchase Price: £400,000.
2. Apply Standard Bands:
– Portion up to £250,000 (0% SDLT): £250,000 * 0% = £0.
– Portion between £250,001 and £400,000 (5% SDLT): £150,000 * 5% = **£7,500**.
3. Total Stamp Duty Payable: **£7,500**.
4. Effective Tax Rate: £7,500 / £400,000 = **1.88%**.

Tax Expert Pro-Tips: Reclaiming Stamp Duty on Annexes

David Vance, CTA FCA, recommends: “If you are purchasing a property that has a self-contained annex, granny flat, or secondary dwelling on the same grounds, you may qualify for Multiple Dwellings Relief (MDR) or non-residential rates. While the government has modified MDR rules, joint purchases and mixed-use classifications remain powerful tools to lower SDLT. Always consult a specialist SDLT advisor for high-value properties to check for potential reliefs.”

Legislative References

Finance Act 2003 (Section 55) – Primary rate bands and schedules for SDLT.
HMRC Stamp Duty Land Tax Manual – Administrative guidelines and relief definitions.