England Stamp Duty Guide
The complete guide to Stamp Duty Land Tax (SDLT) in England.
£125k
Nil-rate threshold
£300k
FTB nil-rate
5%
Additional surcharge
HMRC
Tax authority
In this article
What is SDLT?
Stamp Duty Land Tax (SDLT) is the property transaction tax charged on purchases of land and property in England. It's administered by HM Revenue & Customs (HMRC) and must be paid within 14 days of completion.
Northern Ireland also uses SDLT with the same rates and rules as England. Scotland and Wales have their own separate systems (LBTT and LTT respectively).
Current SDLT Rates (January 2026)
Following the April 2025 changes, these are the current residential SDLT rates in England:
Standard Residential Rates
| 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% |
First-Time Buyer Rates
| Band | Rate |
|---|---|
| £0 - £300,000 | 0% |
| £300,001 - £500,000 | 5% |
| Over £500,000 | No relief |
Additional Property Rates (+5%)
| 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% |
Key Features of England SDLT
First-Time Buyer Relief
No tax up to £300,000, saving up to £5,000
36-Month Refund Rule
Reclaim surcharge if you sell old home within 3 years
14-Day Payment Deadline
SDLT must be paid within 14 days of completion
Non-Resident Surcharge
Additional 2% for non-UK residents
How to Pay SDLT
Your solicitor or conveyancer handles the SDLT payment process:
- They calculate the tax due based on your purchase
- They submit an SDLT return to HMRC
- They pay the tax from funds held from the transaction
- HMRC issues a certificate allowing Land Registry registration
England vs Other UK Nations
| Feature | England | Scotland | Wales |
|---|---|---|---|
| Tax Name | SDLT | LBTT | LTT |
| Nil Rate | £125,000 | £145,000 | £225,000 |
| FTB Nil Rate | £300,000 | £175,000 | None |
| Add. Property | 5% | 6% | 4% |
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.