Stamp Duty on £325,000 in 2026/27
On a £325,000 home in England or Northern Ireland, someone moving home pays £6,250 in Stamp Duty Land Tax in 2026/27. A first-time buyer pays £1,250, and a buyer who will own another home pays £22,500.
Stamp Duty to pay
£6,250
That is 1.92% of the price
| Part of the price | Rate | Tax |
|---|---|---|
| £0 to £125,000 | 0% | £0 |
| £125,000 to £250,000 | 2% | £2,500 |
| £250,000 to £325,000 | 5% | £3,750 |
| Total | £6,250 |
How this was worked out
- £0 to £125,000: £125,000 × 0% = £0
- £125,000 to £250,000: £125,000 × 2% = £2,500
- £250,000 to £325,000: £75,000 × 5% = £3,750
- Total: £6,250
| Tax | Buyer | Total |
|---|---|---|
| Stamp Duty Land Tax | First-time buyer | £1,250 |
| Stamp Duty Land Tax | Moving home | £6,250 |
| Stamp Duty Land Tax | Buyer who will own more than one home | £22,500 |
| LBTT | Moving home | £5,850 |
| LTT | Moving home | £6,000 |
The tax on £325,000 is worked out in slices. Each part of £325,000 that falls in a band pays that band's rate, and the table adds the slices up to reach £6,250.
A first-time buyer at £325,000 pays £1,250, because the relief gives a larger slice at a nil rate. To pay £1,250, every buyer in a joint purchase has to be a first-time buyer, and the home has to become their main home.
A buyer who will own more than one home after buying at £325,000 usually pays the higher rates, 5% above each standard rate, which gives £22,500. Someone who sells their main home and buys a new one for £325,000 does not normally pay them, and HMRC sets time limits on that rule.
The same £325,000 home in Scotland would pay £5,850 in Land and Buildings Transaction Tax, and in Wales £6,000 in Land Transaction Tax, at the main rates for a buyer moving home. Wales has no first-time buyer relief, so a first-time buyer there also pays £6,000.
The figures for £325,000 assume a freehold or the premium on a lease, a wholly residential property and a buyer resident in the UK. A buyer who is not resident pays a further 2% on each rate, which the £325,000 figures leave out.
To try a price other than £325,000, use the Stamp Duty calculator. For a £325,000 home in Scotland or Wales, the LBTT calculator and the LTT calculator show each slice.