Stamp duty rates in England and Northern Ireland
Stamp Duty Land Tax (SDLT) is charged in slices, like Income Tax: each rate applies only to the part of the price inside its band.
| Portion of the price | Home mover | Additional property |
|---|---|---|
| Up to £125,000 | 0% | 5% |
| £125,001 to £250,000 | 2% | 7% |
| £250,001 to £925,000 | 5% | 10% |
| £925,001 to £1.5 million | 10% | 15% |
| Above £1.5 million | 12% | 17% |
| First-time buyers (price up to £500,000) | Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 to £500,000 | 5% |
| Price over £500,000 | No relief: standard rates |
Non-UK residents (in the UK fewer than 183 days in the 12 months before buying) pay an extra 2% on top. The 5% additional property surcharge does not apply to properties under £40,000, or when you are replacing your main home.
Worked examples
- Home mover, £300,000: 0% on the first £125,000, 2% on the next £125,000 (£2,500) and 5% on the last £50,000 (£2,500). Total £5,000.
- First-time buyer, £300,000: £0, because the whole price is inside the 0% band.
- First-time buyer, £450,000: 5% on £150,000 = £7,500.
- Second home or buy-to-let, £300,000: £5,000 plus 5% of £300,000 = £20,000.
Who counts as a first-time buyer?
Everyone buying must never have owned a home anywhere in the world, and the property must be your main home. If the price is over £500,000 the relief is lost completely and standard rates apply.
Sources
Frequently asked questions
How much stamp duty do I pay on a £300,000 house?
£5,000 if you are moving home, £0 if you are a first-time buyer, and £20,000 if it is an additional property such as a second home or buy-to-let.
What is the stamp duty threshold for first-time buyers?
First-time buyers pay nothing on the first £300,000 and 5% on the part from £300,001 to £500,000. Above £500,000 the relief does not apply.
How much is the second home stamp duty surcharge?
5% on top of the standard rates on the whole price, for properties of £40,000 or more.
Does this calculator work for Scotland or Wales?
No. Scotland charges Land and Buildings Transaction Tax and Wales charges Land Transaction Tax, with different bands.
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Last updated October 2026.