Stamp Duty on £325,000 in 2026/27
Stamp Duty Land Tax on a price of £325,000 comes to £6,250 for a home mover in England or Northern Ireland in 2026/27. The figure is £1,250 for a first-time buyer and £22,500 for a second home.
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 |
To reach £6,250, the price of £325,000 is cut at each band edge, and each slice pays only the rate for its own band. The table lists every slice of £325,000 and the tax it adds.
At £325,000 a first-time buyer gets the relief and pays £1,250. The £1,250 figure needs every buyer to be buying a first home, and the home must be where they will live.
The higher rates for an additional home add 5% to every band, so the tax on £325,000 rises to £22,500. A buyer replacing their main home does not normally pay the higher rates on a £325,000 purchase, within HMRC's time limits.
At £325,000, a buyer moving home pays £5,850 in LBTT in Scotland and £6,000 in LTT in Wales. LTT has no relief for first-time buyers, so £6,000 is also the figure for a first home in Wales.
Every figure for £325,000 is for a wholly residential freehold, or the premium on a lease, bought by a UK resident. The non-resident surcharge of 2% on each rate is not included in the £325,000 figures.
The Stamp Duty calculator works out the tax on prices above or below £325,000. The LBTT calculator and the LTT calculator show the working behind £5,850 and £6,000.