Stamp Duty calculator: first and second homes
Work out Stamp Duty Land Tax (SDLT) on a home in England or Northern Ireland for 2026/27. Choose first-time buyer, moving home or an additional property to see the tax and each price band.
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Compare stamp duty by buyer type
These examples show how the same home price gives different tax totals. Select a price to see its full breakdown.
The examples assume UK-resident buyers and a wholly residential purchase. The first-time buyer column assumes every buyer qualifies for relief. The moving-home column uses standard rates; the additional-home column assumes higher rates apply. Other reliefs and tax on lease rent are excluded. These are examples, separate from the price you enter above.
What the calculator assumes
- The purchase is a residential property in England or Northern Ireland, at the rates in force for 2026/27.
- The price is for a freehold, or it is the premium paid for a lease. The calculator does not work out tax on the rent of a new lease.
- The purchase is not linked to another purchase from the same seller or a connected person.
- The property is wholly residential. Mixed-use property, such as a flat above a shop, has other rates.
- First-time buyer relief is the only relief it applies. Reliefs for several homes bought at once, shared ownership and other special cases are left out.
- The tax is rounded down to the whole pound.
How the tax is worked out
SDLT is charged in slices. The price is cut at each band edge, and each slice pays only the rate for its own band. When a price crosses into a higher band, the higher rate falls on the part above the edge and the lower parts keep their lower rates. The calculator adds up the tax from every slice, and the table under the result lists each band.
A first-time buyer pays less when the price is £500,000 or lower. The relief has its own bands with a larger slice at a nil rate. Above that price the relief is lost in full, and the standard bands apply to the whole price. Every buyer in a joint purchase has to be a first-time buyer, and the home has to become their main residence. The calculator says so when the price is too high for the relief.
A buyer who will own more than one home after the purchase usually pays higher rates, which are 5% above each standard rate. Someone who sells a previous main home and buys a new one does not normally pay them, and time limits apply to that rule. HMRC explains the details in its guidance on buying an additional residential property.
A buyer who is not resident in the UK pays a further 2% on each rate. This comes on top of the higher rates when both apply. The residence test for SDLT differs from the income tax test, and HMRC sets it out in its page on rates for non-UK residents.
The standard and first-time buyer bands come from the GOV.UK page on residential property rates. The sources page lists each figure with the date we checked it, and the methodology page explains the rounding.
Who pays which tax
The location of the property decides which tax applies. The home address of the buyer makes no difference. SDLT covers England and Northern Ireland. A home in Scotland comes under Land and Buildings Transaction Tax, which the LBTT calculator works out. A home in Wales comes under Land Transaction Tax, which the LTT calculator works out. Each of the three taxes has its own bands and its own rules for first-time buyers and second homes.
The buyer is the one who pays SDLT. HMRC collects it through a return sent after completion, and most solicitors send the return and the payment on the buyer's behalf.
Spotted a mistake?
Use the report form. Tell us the price and the type of buyer you chose, and the figure you expected to see. Fixed errors are listed on the corrections page.