House Stamp Duty Guide
Stamp duty rates for buying a house in England. Covers detached, semi-detached, terraced, and end-terrace properties with 2026 SDLT bands, worked examples, and first-time buyer relief.
In this article
Key Takeaways
- All house types (detached, semi-detached, terraced) pay the same SDLT rates based solely on purchase price
- Standard residential rates range from 0% (up to £125k) to 12% (above £1.5m) in progressive bands
- First-time buyers pay 0% on the first £300,000 and 5% on £300,001-£500,000 — saving up to £6,250
- Additional property surcharge adds 5% from the first pound if you already own a property
- SDLT must be paid within 14 days of completion via your solicitor
- Scotland (LBTT) and Wales (LTT) have separate rates and thresholds — use the correct calculator for your region
Current Residential SDLT Rates
Stamp Duty Land Tax (SDLT) on a house purchase in England is charged on a progressive basis — you pay each rate only on the portion of the price that falls within that band, not the full amount. Use our stamp duty calculator to get an instant figure for your purchase price.
The current standard residential rates, effective from October 2021 and remaining in place after the April 2025 threshold reset, are:
| Purchase Price Band | SDLT Rate | Tax on This Band |
|---|---|---|
| Up to £125,000 | 0% | £0 |
| £125,001 to £250,000 | 2% | Up to £2,500 |
| £250,001 to £925,000 | 5% | Up to £33,750 |
| £925,001 to £1,500,000 | 10% | Up to £57,500 |
| Above £1,500,000 | 12% | No cap |
Important: April 2025 threshold change
The temporary nil-rate threshold of £250,000 (introduced in September 2022) reverted to £125,000 on 1 April 2025. If you completed before this date, you would have paid no SDLT on the first £250,000. Post-April 2025, the standard £125,000 nil rate applies.
Does House Type Affect Stamp Duty?
The short answer is no. SDLT is calculated on purchase price alone. A £350,000 detached house and a £350,000 terraced house pay exactly the same stamp duty. The architectural form, number of storeys, or style of construction is irrelevant to HMRC.
The following house types all pay standard residential rates based on price:
- Detached houses — standalone properties on their own plot
- Semi-detached houses — properties sharing one wall with a neighbour
- Terraced houses — mid-terrace properties sharing both walls
- End-of-terrace houses — end-position terraced properties
- Town houses — multi-storey urban properties
- Cottage properties — rural residential dwellings
What does matter for SDLT?
While house type is irrelevant, your buyer status matters significantly: whether you are a first-time buyer, whether you own other properties, and whether the purchase is in England, Scotland, or Wales. See our property types hub for a full overview of how different factors affect your SDLT bill.
Worked Examples by Price Band
These examples show the step-by-step SDLT calculation for houses at different price points. Calculations apply identically to any house type.
£200,000 house (standard buyer)
0% on first £125,000 = £0
2% on next £75,000 (£125k–£200k) = £1,500
Total SDLT: £1,500
£350,000 house (standard buyer)
0% on first £125,000 = £0
2% on next £125,000 (£125k–£250k) = £2,500
5% on next £100,000 (£250k–£350k) = £5,000
Total SDLT: £7,500
£600,000 house (standard buyer)
0% on first £125,000 = £0
2% on next £125,000 (£125k–£250k) = £2,500
5% on next £350,000 (£250k–£600k) = £17,500
Total SDLT: £20,000
£1,200,000 house (standard buyer)
0% on first £125,000 = £0
2% on next £125,000 (£125k–£250k) = £2,500
5% on next £675,000 (£250k–£925k) = £33,750
10% on next £275,000 (£925k–£1.2m) = £27,500
Total SDLT: £63,750
For any price, use the stamp duty calculator for an instant calculation including second home and first-time buyer scenarios.
First-Time Buyer Relief
First-time buyers purchasing a house in England benefit from a reduced SDLT rate, provided the purchase price does not exceed £500,000. The relief applies regardless of house type — a terraced house receives the same relief as a detached one.
| Purchase Price Band | FTB Rate | Standard Rate |
|---|---|---|
| Up to £300,000 | 0% | 0% / 2% |
| £300,001 to £500,000 | 5% | 5% |
| Above £500,000 | Standard rates apply | Standard rates |
Example: £350,000 first home
0% on first £300,000 = £0
5% on next £50,000 (£300k–£350k) = £2,500
FTB Total: £2,500
Standard buyer total: £7,500 (saving: £5,000)
Example: £500,000 first home (maximum relief)
0% on first £300,000 = £0
5% on next £200,000 (£300k–£500k) = £10,000
FTB Total: £10,000
Standard buyer total: £16,250 (saving: £6,250)
FTB eligibility rules
- • You and all co-purchasers must be first-time buyers
- • You must have never owned residential property anywhere in the world
- • The property must be your intended main residence
- • Purchase price must not exceed £500,000 for relief to apply
Second Home & Additional Property Surcharge
If you own another residential property anywhere in the world at the date of completion, buying a house in England triggers the additional property surcharge. This adds 5% to every SDLT band from the first pound — a significant additional cost.
| Band | Standard Rate | Additional Property Rate |
|---|---|---|
| Up to £125,000 | 0% | 5% |
| £125,001 to £250,000 | 2% | 7% |
| £250,001 to £925,000 | 5% | 10% |
| £925,001 to £1,500,000 | 10% | 15% |
| Above £1,500,000 | 12% | 17% |
Example: £300,000 second home
5% on first £125,000 = £6,250
7% on next £125,000 (£125k–£250k) = £8,750
10% on next £50,000 (£250k–£300k) = £5,000
Total SDLT: £20,000
Standard buyer: £5,000 (surcharge adds £15,000)
If you are replacing your main residence (selling one house and buying another), the surcharge does not apply — provided you sell your previous main home on the same day or before completion. If you buy before selling, you pay the surcharge upfront but can claim it back within 3 years of selling the previous home.
Scotland and Wales Equivalents
SDLT applies only in England (and Northern Ireland). Scotland and Wales have their own property transaction taxes with different thresholds, bands, and rates. Always use the correct calculator for the country where the property is located.
Scotland — LBTT
Land and Buildings Transaction Tax (LBTT) applies to house purchases in Scotland. Different nil-rate threshold (£145,000) and band structure.
0% up to £145,000
2% on £145,001–£250,000
5% on £250,001–£325,000
10% on £325,001–£750,000
12% above £750,000
ADS surcharge: 8% on additional properties
Wales — LTT
Land Transaction Tax (LTT) applies to house purchases in Wales. Different thresholds and a separate higher rates structure for additional properties.
0% up to £225,000
6% on £225,001–£400,000
7.5% on £400,001–£750,000
10% on £750,001–£1,500,000
12% above £1,500,000
Higher rates apply for additional properties
Our calculator covers England, Scotland, and Wales. Select your country to apply the correct rates and thresholds automatically.
Common Questions
Is stamp duty the same for new-build houses?
Yes — the SDLT rates for new-build houses are identical to existing properties. However, some developers offer SDLT contributions as a sales incentive. This does not change your legal liability; it simply means the developer covers part of the cost. If a developer "pays your stamp duty", HMRC still receives the full amount due.
What if I'm buying with someone else?
Joint buyers are assessed together. If any buyer already owns property, the additional property surcharge applies to the whole transaction. For first-time buyer relief, all purchasers must be first-time buyers — if one co-buyer has previously owned property, the relief is lost entirely.
When must I pay stamp duty on a house purchase?
Stamp duty must be paid within 14 days of completion. Your solicitor or conveyancer will typically collect the amount before completion and submit the SDLT return to HMRC on your behalf. Late payment incurs interest and a £100 penalty for returns filed up to 3 months late, rising to £200 after that.
Are there any other exemptions or reliefs for houses?
Beyond first-time buyer relief, houses can qualify for other reliefs in limited circumstances: purchases by charities, certain compulsory purchase order transactions, and situations involving divorce or dissolution of civil partnerships. Shared ownership schemes also have specific SDLT rules. See our residential property guide for a full overview.
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Emma Richardson, MRICS
Chartered Surveyor & Property Tax Specialist
Emma Richardson is a RICS-qualified Chartered Surveyor with over 12 years of experience in UK property taxation. She founded Stamp Duty Calculator to help buyers understand the complex world of property transaction taxes.