Stamp duty rates and thresholds

Standard residential rates

For a qualifying standard-rate purchase, SDLT starts on the part of the price above £125,000. Rates increase as successive portions enter later bands. London and Northern Ireland use the same SDLT bands as other locations in England.

A £400,000 purchase produces £10,000 at standard rates: £2,500 on the slice from £125,000 to £250,000 and £7,500 on the slice above £250,000. Use the stamp duty calculator to see the arithmetic for your own price.

First-time buyer bands

Eligible purchasers have a £300,000 nil-rate band and a 5% rate on the remaining price up to £500,000. Above £500,000, this relief is unavailable and ordinary bands apply to the purchase. All purchasers must qualify and intend to occupy the home as their main residence.

Do not use the standard nil-rate threshold and the first-time buyer threshold together. The relief changes the relevant starting bands; it is not a cash allowance subtracted from every buyer’s final bill.

Additional properties and non-resident buyers

The additional-property bands are 5 percentage points above the standard bands where the higher-rate conditions apply. A separate non-resident surcharge can add another 2 percentage points. Buying before selling your previous main home can make higher rates payable upfront.

Which date and transaction do these rates cover?

These are current residential bands checked on 12 October 2026. The standard thresholds and first-time buyer limits shown here took effect on 1 April 2025. Historical transactions and transitional contracts require the rules applicable to their effective date.

Corporate purchases, mixed-use property, linked transactions and new leases can need other calculations. The calculator applies whole-pound rounding to the final SDLT total. It is a budgeting estimate and does not determine relief entitlement or whether a return must be filed.