These are the Stamp Duty Land Tax (SDLT) rates for 2026/27 on a home in England or Northern Ireland. They have applied since 1 April 2025, when the temporary higher thresholds ended. Scotland and Wales have their own taxes: see LBTT in Scotland and LTT in Wales. To work out the tax on a particular price, use the stamp duty calculator.
Standard rates
You pay these rates if the home will be the only residential property you own after buying it. Each rate applies only to the part of the price inside its band.
| Portion of the price | SDLT rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
On a £350,000 home that’s nothing on the first £125,000, 2% on the next slice to £250,000 and 5% on the last £100,000: £7,500 in all.
First-time buyer relief
First-time buyers in England and Northern Ireland pay no SDLT on the first £300,000 and 5% on the rest up to £500,000, but only if the price is £500,000 or less and every buyer is a first-time buyer who will live there as their only or main home.To qualify:
- The price is £500,000 or less. Above that there is no relief at all, and the standard rates apply to the whole price.
- Every buyer is a first-time buyer: if you buy with someone who has owned a home before, neither of you gets the relief.
- A first-time buyer has never bought a freehold or leasehold interest in a home, in the UK or anywhere else in the world.
- You intend to live in the home as your only or main residence (so buy-to-let and second homes don't qualify).
- You're buying a single home (a major interest in one dwelling).
| Price | First-time buyer pays | Anyone else moving home pays |
|---|---|---|
| £300,000 | £0 | £5,000 |
| £400,000 | £5,000 | £10,000 |
| £500,000 | £10,000 | £15,000 |
| £525,000 | £16,250 (no relief) | £16,250 |
You claim the relief on the SDLT return, which your conveyancer normally files. If you’re buying with a partner who has owned a home before, including one abroad, the relief isn’t available to either of you.
Higher rates for additional homes
In England and Northern Ireland you pay 5% on top of every SDLT band when you buy a home for £40,000 or more and it won't be the only home you own anywhere in the world, unless it replaces your main home; if you sell your previous main home within 3 years, you can claim the extra back. Who pays them, the exceptions and how to claim the refund are in stamp duty on second homes and buy-to-let.
Non-UK resident surcharge
Non-UK residents pay 2% on top of every SDLT band in England and Northern Ireland, including on top of the higher rates and first-time buyer rates; you're a non-UK resident for SDLT if you weren't in the UK for at least 183 days in the 12 months before buying.- You weren't present in the UK for at least 183 days (6 months) in the 12 months before the purchase.
- The surcharge is added to whatever other rates apply, including the higher rates for additional homes and first-time buyer rates.
On a £300,000 home bought by a non-UK resident moving there as their only home, SDLT is £11,000, against £5,000 for a UK resident.
New leases
When you buy a new residential lease you pay SDLT on the price of the lease (the premium) at the rates above. If the total rent over the life of the lease (its net present value) is more than £125,000, you also pay 1% on the part over £125,000. This doesn’t apply when you buy an existing lease from someone else.
What changed on 1 April 2025
From 23 September 2022 to 31 March 2025 the thresholds were temporarily higher: no SDLT on the first £250,000 for most buyers, and relief for first-time buyers on homes up to £625,000. Those thresholds ended on 31 March 2025, so many older articles, including some of ours until recently, still quote them. The 5% higher rate for additional homes has applied since 31 October 2024 (it was 3% before that).
For whether anything changes next April, see stamp duty rates for next tax year.
When you pay
The SDLT return and payment are due within 14 days of completion. Your conveyancer usually does both on the day you complete.
Related guides
- Stamp duty calculator
- Stamp duty in the UK: SDLT, LBTT and LTT explained
- Stamp duty on second homes and buy-to-let
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