Stamp Duty Land Tax (SDLT) Rates in 2026
Stamp Duty Land Tax is paid when purchasing a residential property or land in England and Northern Ireland over a certain price threshold. (Scotland uses the Land and Buildings Transaction Tax, and Wales uses the Land Transaction Tax).
Standard SDLT Bands for Home Movers
| Property Value Portion | Standard Home Mover Rate | Additional Property Rate (+5%) |
|---|---|---|
| Up to £250,000 | 0% | 5% |
| £250,001 to £925,000 | 5% | 10% |
| £925,001 to £1,500,000 | 10% | 15% |
| Above £1,500,000 | 12% | 17% |
First-Time Buyer Relief Rules
If you and anyone else buying with you have never owned a home anywhere in the world:
- 0% SDLT on the first £425,000 of purchase price.
- 5% SDLT on the portion from £425,001 to £625,000.
- Over £625,000: If the purchase price exceeds £625,000, you cannot claim First-Time Buyer relief at all; standard home mover rates apply to the entire price.
Frequently Asked Questions
How much is stamp duty on a £300,000 house? +
As a first-time buyer: £0. As a home mover: £2,500 (5% on £50k above £250k). As a buy-to-let / second home: £17,500.
When must Stamp Duty be paid? +
Your solicitor or conveyancer normally handles payment on your behalf. SDLT must be filed and paid to HMRC within 14 days of completion.