2026/27 calculator for England and Northern Ireland
Stamp duty calculator
Stamp duty on a £300,000 home in England or Northern Ireland is £5,000 in 2026/27 if you are moving home, nothing for a first-time buyer and £20,000 for a second home or buy-to-let. Buyers who are not UK resident pay £6,000 more. Enter your own price to see the tax in every band.
Moving home, or buying a property that will be the only one you own.
Adds the 2% surcharge for non-UK residents on top of every band.
Stamp duty to pay
£5,000
1.67% of a £300,000 price
| Band | Rate | Tax |
|---|---|---|
| Up to £125,000£125,000 in this band | 0% | £0 |
| £125,001 to £250,000£125,000 in this band | 2% | £2,500 |
| £250,001 to £925,000£50,000 in this band | 5% | £2,500 |
| Total | £5,000 | |
Stamp duty on common house prices in 2026/27
| Price | Moving home | First-time buyer | Additional property |
|---|---|---|---|
| £150,000 | £500 | £0 | £8,000 |
| £200,000 | £1,500 | £0 | £11,500 |
| £250,000 | £2,500 | £0 | £15,000 |
| £300,000 | £5,000 | £0 | £20,000 |
| £400,000 | £10,000 | £5,000 | £30,000 |
| £500,000 | £15,000 | £10,000 | £40,000 |
| £750,000 | £27,500 | £27,500 | £65,000 |
| £1,000,000 | £43,750 | £43,750 | £93,750 |
| £1,500,000 | £93,750 | £93,750 | £168,750 |
| £2,000,000 | £153,750 | £153,750 | £253,750 |
UK-resident buyers. A buyer who is not UK resident adds 2% of the price, for example £6,000 on £300,000.
How stamp duty is worked out
Stamp Duty Land Tax (SDLT) is charged in slices. Each rate applies only to the part of the price that falls inside its band, and the slices are added up. These rates have applied since 1 April 2025 and are unchanged for 2026/27.
| Portion of the price | Standard rate | 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 £1,500,000 | 10% | 15% |
| Over £1,500,000 | 12% | 17% |
On a £300,000 home a home mover pays nothing on the first £125,000, 2% on the next £125,000 and 5% on the last £50,000. That is £5,000 in total, or 1.67% of the price.
First-time buyer relief
First-time buyers pay nothing on the first £300,000 and 5% on the portion from £300,001 to £500,000. The relief is worth up to £5,000 against the standard rates.
If the price is over £500,000, there is no relief at all and the standard rates apply to the whole price. That makes a cliff edge: a first-time buyer pays £10,000 on a £500,000 home and £15,000 on one costing £500,001.
Higher rates for second homes and buy-to-let
Buying an additional residential property, such as a second home or buy-to-let, adds 5 percentage points to every band, so the rates run from 5% to 17%. The higher rates apply to purchases of £40,000 or more.
Because every band rises by the same 5 points, the extra cost works out at 5% of the whole price. On a £300,000 buy-to-let that is £15,000, taking the bill from £5,000 to £20,000.
The surcharge for non-UK residents
Buyers who are not UK resident pay a further 2 percentage points on every band. It adds £6,000 to the stamp duty on a £300,000 home. The surcharge stacks with the higher rates, so a non-resident buying an additional property pays 19% on the part of the price above £1,500,000.
Buying in Scotland or Wales
Stamp duty applies in England and Northern Ireland. Scotland has its own Land and Buildings Transaction Tax and Wales has Land Transaction Tax, each with different bands. A home mover buying the same home pays:
| Price | England and NI (SDLT) | Scotland (LBTT) | Wales (LTT) |
|---|---|---|---|
| £250,000 | £2,500 | £2,100 | £1,500 |
| £300,000 | £5,000 | £4,600 | £4,500 |
| £500,000 | £15,000 | £23,350 | £18,000 |
| £1,000,000 | £43,750 | £78,350 | £61,750 |
Use the LBTT calculator for a home in Scotland and the Land Transaction Tax calculator for a home in Wales.
Common questions
How much stamp duty on a £300,000 house?
In 2026/27 a home mover pays £5,000: nothing on the first £125,000, 2% on the next £125,000 and 5% on the last £50,000. A first-time buyer pays nothing, and a second home or buy-to-let costs £20,000. Buyers who are not UK resident pay £6,000 more.
Do first-time buyers pay stamp duty?
Not on homes up to £300,000. From £300,001 to £500,000 they pay 5% on the part above £300,000, so a £400,000 home costs £5,000 and a £500,000 home £10,000. Over £500,000 the relief is lost and the standard rates apply: £15,000 on a £500,001 home.
How much stamp duty on a second home?
Second homes and buy-to-let pay the higher rates, 5 percentage points above the standard rate in every band, on purchases of £40,000 or more. A £300,000 second home costs £20,000 and a £500,000 one £40,000, compared with £5,000 and £15,000 for a home mover.
When do you pay stamp duty?
A UK resident moving home pays stamp duty when buying a home in England or Northern Ireland for more than £125,000. First-time buyers start paying above £300,000, and anyone buying an additional property pays from £40,000. The rates have applied since 1 April 2025 and are unchanged for 2026/27.
How much stamp duty on a £500,000 house?
£15,000 for a home mover in 2026/27, £10,000 for a first-time buyer and £40,000 for a second home or buy-to-let.
How much stamp duty do non-UK residents pay?
They pay 2 percentage points more in every band, on top of any other rates. A buyer who is not UK resident pays £11,000 on a £300,000 home, or £26,000 if it is an additional property. The top rate reaches 19%.
Do you pay stamp duty in Scotland and Wales?
No. Scotland has Land and Buildings Transaction Tax and Wales has Land Transaction Tax. For a home mover a £300,000 home costs £4,600 in Scotland and £4,500 in Wales, against £5,000 in stamp duty in England and Northern Ireland.
Official sources
Every rate and threshold on this page is checked against these official pages. How we calculate
Related calculators
Estimates for an individual buying residential property at the rates in force for 2026/27. Other reliefs and exemptions are not included. Not personal advice.
Updated