Current England SDLT Rates 2026
Complete Stamp Duty Land Tax rate tables for England and Northern Ireland. Current rates effective from 1 April 2025, covering standard buyers, first-time buyers, additional properties, and non-resident purchasers.
In this article
Current England SDLT Rate Tables
Stamp Duty Land Tax (SDLT) applies to residential property purchases in England and Northern Ireland. The current rates came into effect on 1 April 2025 following the end of the temporary relief measures introduced in September 2022. SDLT is charged on a progressive basis — each rate applies only to the portion of the property price falling within that band, not the whole purchase price.
Use our England SDLT calculator to work out your exact liability. The tables below cover all four buyer categories: standard residential, first-time buyer, additional property (buy-to-let and second homes), and non-resident purchasers.
Rates last changed: 1 April 2025
The nil-rate threshold returned to £125,000 (from £250,000), the first-time buyer threshold dropped to £300,000 (from £425,000), and the additional property surcharge increased to 5% (from 3%). No further changes are currently announced for 2026.
| Property Value Band | Standard | First-Time Buyer | Additional Property |
|---|---|---|---|
| £0 – £125,000 | 0% | 0% | 5% |
| £125,001 – £250,000 | 2% | 0% | 7% |
| £250,001 – £300,000 | 5% | 0% | 10% |
| £300,001 – £500,000 | 5% | 5% | 10% |
| £500,001 – £925,000 | 5% | Standard rates apply | 10% |
| £925,001 – £1,500,000 | 10% | Standard rates apply | 15% |
| Over £1,500,000 | 12% | Standard rates apply | 17% |
First-time buyer relief only applies to properties priced up to £500,000. Non-UK residents pay an additional 2% surcharge on top of all rates shown above.
Standard Residential Rates
Standard SDLT rates apply to individuals buying a single residential property in England or Northern Ireland as their main or only home. These rates also apply to buyers who have owned property before but are not purchasing an additional property. The rates operate on a sliced (marginal) basis — each rate only applies to the portion of the price within that band.
Standard Residential Rate Bands
| Band | Rate |
|---|---|
| £0 – £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| Over £1,500,000 | 12% |
Key Facts
- No SDLT on first £125,000 of any purchase
- Rates are marginal — each band applies only to the portion within it
- SDLT is paid by the buyer, not the seller
- Due within 14 days of completion
Quick Estimates
- £200,000 property£1,500
- £300,000 property£5,000
- £400,000 property£10,000
- £500,000 property£15,000
- £750,000 property£27,500
For a full explanation of how the marginal rate system works, see our guide to England stamp duty.
First-Time Buyer Rates
First-time buyers purchasing a property priced at or below £500,000 benefit from a higher nil-rate threshold of £300,000. This means no SDLT is due on the first £300,000, and the 5% rate applies only to the portion between £300,001 and £500,000. If the purchase price exceeds £500,000, the standard rates apply in full with no relief.
First-Time Buyer Rate Bands
| Band | Rate |
|---|---|
| £0 – £300,000 | 0% |
| £300,001 – £500,000 | 5% |
Only available for properties priced up to £500,000. Standard rates apply above this threshold with no FTB relief.
First-Time Buyer Savings vs Standard Rates
- £300,000 propertySave £5,000
- £350,000 propertySave £5,000
- £400,000 propertySave £5,000
- £500,000 propertySave £5,000
Maximum saving is £5,000 at any property price up to £500,000 (nil rate on £125,001–£300,000 at 2% = £3,500, plus nil vs 5% on £250,001–£300,000 = £1,500, total £5,000).
Who qualifies? All buyers named on the purchase must be first-time buyers — meaning none of them has ever owned a residential property anywhere in the world, including inherited property. Both partners in a couple must qualify for joint purchases to receive FTB relief.
Additional Property Rates (+5% Surcharge)
A 5% surcharge applies to purchases of additional residential properties — including buy-to-let investments, second homes, and holiday homes. The surcharge is added to the standard SDLT rate at every band, meaning it effectively doubles the SDLT liability at the lower end and adds significantly at higher price points. The surcharge increased from 3% to 5% on 31 October 2024.
Additional Property Rate Bands
| Band | Rate |
|---|---|
| £0 – £125,000 | 5% |
| £125,001 – £250,000 | 7% |
| £250,001 – £925,000 | 10% |
| £925,001 – £1,500,000 | 15% |
| Over £1,500,000 | 17% |
Additional Property Estimates
- £200,000 property£10,500(vs £1,500 standard)
- £350,000 property£25,000(vs £7,500 standard)
- £500,000 property£40,000(vs £15,000 standard)
- £750,000 property£65,000(vs £27,500 standard)
Refund available: If you buy a new main residence before selling your previous one, you pay the higher rates. You can claim a refund of the 5% surcharge if you sell the previous property within 36 months of the new purchase.
Non-Resident Surcharge (+2%)
Non-UK residents pay an additional 2% SDLT surcharge on top of the applicable residential rates. This surcharge was introduced in April 2021 and applies to buyers who are not present in the UK for at least 183 days in the 12-month period before the purchase date.
| Scenario | UK Resident Rate | Non-Resident Rate |
|---|---|---|
| Standard buyer (main home) | 0–12% | 2–14% |
| Additional property buyer | 5–17% | 7–19% |
| First-time buyer (up to £500k) | 0–5% | 2–7% |
Residency Test
You are treated as a UK resident for SDLT purposes if you were present in the UK for at least 183 days in the continuous 12-month period ending on the effective date of the transaction. If multiple buyers are involved, all must meet the UK residency test to avoid the surcharge.
The non-resident surcharge is applied before other reliefs are calculated. It can be refunded if you subsequently become UK resident within 2 years of the transaction.
Worked Examples
The following examples show step-by-step band calculations at four common property prices for each buyer type. For personalised figures, use our England SDLT calculator.
£250,000 Property
Standard Buyer
0% on £125,000 = £0
2% on £125,000 (up to £250,000) = £2,500
Total: £2,500
First-Time Buyer
0% on £250,000 (below £300k threshold) = £0
Total: £0
Saving vs standard: £2,500
Additional Property
5% on £125,000 = £6,250
7% on £125,000 (up to £250,000) = £8,750
Total: £15,000
£350,000 Property
Standard Buyer
0% on £125,000 = £0
2% on £125,000 = £2,500
5% on £100,000 (£250k–£350k) = £5,000
Total: £7,500
First-Time Buyer
0% on £300,000 = £0
5% on £50,000 (£300k–£350k) = £2,500
Total: £2,500
Saving vs standard: £5,000
Additional Property
5% on £125,000 = £6,250
7% on £125,000 = £8,750
10% on £100,000 = £10,000
Total: £25,000
£500,000 Property
Standard Buyer
0% on £125,000 = £0
2% on £125,000 = £2,500
5% on £250,000 (£250k–£500k) = £12,500
Total: £15,000
First-Time Buyer
0% on £300,000 = £0
5% on £200,000 (£300k–£500k) = £10,000
Total: £10,000
Saving vs standard: £5,000
Additional Property
5% on £125,000 = £6,250
7% on £125,000 = £8,750
10% on £250,000 = £25,000
Total: £40,000
£750,000 Property
Standard Buyer
0% on £125,000 = £0
2% on £125,000 = £2,500
5% on £500,000 (£250k–£750k) = £25,000
Total: £27,500
First-Time Buyer
Property exceeds £500,000 — standard rates apply in full with no FTB relief.
Total: £27,500
Additional Property
5% on £125,000 = £6,250
7% on £125,000 = £8,750
10% on £500,000 = £50,000
Total: £65,000
When SDLT Applies
SDLT applies based on the location of the property being purchased, not the location of the buyer. If you are buying a property in England or Northern Ireland, SDLT applies regardless of where you live. The tax is administered by HMRC and must be reported and paid within 14 days of the completion date.
Scotland replaced SDLT with Land and Buildings Transaction Tax (LBTT) in April 2015, and Wales replaced it with Land Transaction Tax (LTT) in April 2018. Northern Ireland continues to use SDLT under the same rates as England.
SDLT applies to:
- Freehold residential property purchases over £40,000
- Leasehold residential property purchases
- Transfers of equity where mortgage is involved
- Mixed-use property (commercial rates apply)
Payment Deadlines
SDLT must be paid and an SDLT return filed with HMRC within 14 days of the effective date of the transaction (usually the completion date). This deadline was reduced from 30 days in March 2019. Missing the deadline results in automatic late filing penalties and interest charges on the unpaid tax.
| Late Period | Penalty |
|---|---|
| Up to 3 months late | £100 fixed penalty |
| 3–12 months late | £200 fixed penalty |
| Over 12 months late | 5–100% of tax due (deliberate cases higher) |
| All late payments | Interest at HMRC rate on unpaid amount |
Your conveyancing solicitor will usually handle the SDLT return and payment on your behalf. For full details on SDLT filing requirements, see our guide to SDLT return requirements.
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Calculate your stamp dutyFrequently Asked Questions
What are the SDLT rates in England?
The current SDLT rates in England are: 0% up to £125,000; 2% from £125,001 to £250,000; 5% from £250,001 to £925,000; 10% from £925,001 to £1,500,000; and 12% on the portion above £1,500,000. These are the standard residential rates for a single property purchase. First-time buyers, additional property buyers, and non-UK residents pay different rates. See the rate tables above for full details.
How much stamp duty on a £300,000 house in England?
A standard buyer pays £5,000 SDLT on a £300,000 property (0% on £125,000 = £0, plus 2% on £125,000 = £2,500, plus 5% on £50,000 = £2,500, totalling £5,000). A first-time buyer pays £0 because the entire price falls within the £300,000 nil-rate threshold. An additional property buyer pays £20,000 (5% on £125,000 = £6,250, plus 7% on £125,000 = £8,750, plus 10% on £50,000 = £5,000, totalling £20,000). Use our calculator for the precise figure.
Do first-time buyers pay stamp duty in England?
First-time buyers in England pay no SDLT on properties priced up to £300,000. For properties between £300,001 and £500,000, they pay 5% only on the portion above £300,000. For properties above £500,000, the standard rates apply in full with no first-time buyer relief. The maximum SDLT saving for a first-time buyer compared to a standard buyer is £5,000 (on any property between £300,000 and £500,000).
What is the additional property surcharge in England?
Buyers purchasing a second home, buy-to-let property, or any additional residential property in England pay a 5% surcharge on top of the standard SDLT rates at every band. This surcharge was increased from 3% to 5% on 31 October 2024 as part of the Autumn Budget measures. The surcharge can be reclaimed if you sell your previous main residence within 36 months of the new purchase.
Do non-residents pay extra stamp duty in England?
Yes. Non-UK residents purchasing residential property in England pay a 2% surcharge on top of the applicable SDLT rates. Residency is determined by presence in the UK for at least 183 days in the 12-month period before purchase. If a non-resident is also buying an additional property, both surcharges stack — resulting in rates up to 19% at the highest band. The non-resident surcharge can be refunded if you become UK resident within 2 years.
Related Resources
- England SDLT Calculator — calculate your exact SDLT liability
- England Stamp Duty Complete Guide — comprehensive guide to SDLT rules and reliefs
- Stamp Duty Rates 2026 — compare SDLT rates across England, Scotland, and Wales
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.