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Stamp Duty Calculator — UK 2026

SDLT (England), LBTT (Scotland), LTT (Wales) — first-time buyer relief, additional property surcharge, AI-explained.

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Stamp Duty Land Tax explained — UK guide (2026)

Stamp Duty Land Tax (SDLT) is a tax paid by buyers of residential property in England and Northern Ireland. Scotland has its own equivalent tax — Land and Buildings Transaction Tax (LBTT) — and Wales charges Land Transaction Tax (LTT). All three operate on a marginal band basis: only the portion of the price within each band is taxed at that band’s rate.

How the marginal system works

The marginal system is frequently misunderstood. On a £300,000 property in England, the 5% rate does not apply to the whole price — it only applies to the portion above £250,000 (£50,000 in this example), giving £2,500. The 2% band applies to £125,001–£250,000 (£2,500), and the 0% band covers the first £125,000. Total SDLT: £5,000, not £15,000. This is why the effective rate (total tax ÷ purchase price) is always lower than the top headline rate.

First-time buyer relief

From 1 April 2025, first-time buyers in England pay no SDLT on the first £300,000 of a property purchase, and 5% on the portion between £300,000 and £500,000. For properties above £500,000, no relief applies and standard rates are charged from £0. This relief can save up to £10,000 for eligible buyers. In Scotland, LBTT first-time buyer relief gives a zero-rate band up to £175,000.

Additional dwelling surcharge

Buyers of additional residential properties — second homes, buy-to-let investments, or holiday homes — pay a surcharge on the full purchase price on top of standard rates. In England this is 5% (raised from 3% in October 2024), in Scotland 8% (ADS), and in Wales 4%. The surcharge applies from the first pound of the purchase price, so it can significantly increase the total tax for higher-value purchases. If you are selling your main residence and buying a new one, the additional surcharge may be refunded within three years.

Payment and process

SDLT in England must be filed and paid within 14 days of completion. Your conveyancing solicitor submits the SDLT return to HMRC on your behalf and pays the tax from the completion funds — you don’t need to do anything separately. In Scotland (LBTT) and Wales (LTT) the deadline is 30 days from completion. This calculator is reviewed by Sarah Okafor (ICAEW ACA).

Frequently Asked Questions

How is Stamp Duty Land Tax (SDLT) calculated?

SDLT is calculated on a marginal band basis — similar to income tax. Each band only applies to the portion of the purchase price that falls within it. For example, on a £300,000 property: 0% on the first £125,000, 2% on the next £125,000, and 5% on the remaining £50,000 — giving a total of £4,000, not 5% of the full price.

What is the first-time buyer SDLT relief in 2026?

First-time buyers in England pay no SDLT on properties up to £300,000, and 5% on the portion between £300,000 and £500,000. For properties above £500,000, the relief does not apply and standard rates are charged on the full amount. In Scotland, the LBTT first-time buyer relief applies up to £175,000.

What is the additional dwelling surcharge?

If you're buying an additional residential property — a buy-to-let investment or a second home — you pay an extra surcharge on top of the standard rates. In England this is 5%, in Scotland 8% (ADS), and in Wales 4%. The surcharge applies to the full purchase price.

When does SDLT have to be paid?

In England and Wales, SDLT/LTT must be paid within 14 days of completion. In Scotland, LBTT must be paid within 30 days. Your conveyancing solicitor will normally handle the return and payment on your behalf from completion funds, so you won't need to action it yourself.

What is the non-UK resident surcharge?

Buyers who are not UK residents pay an additional 2% SDLT surcharge in England on top of standard rates (including any additional dwelling surcharge). This applies to individuals who have spent fewer than 183 days in the UK in the 12-month period before completion. Scotland and Wales do not currently apply a non-UK resident surcharge.

Do I pay SDLT on commercial property or land?

This calculator covers residential property only. Commercial property and mixed-use transactions are subject to different SDLT rates (0% up to £150,000, 2% on £150,001–£250,000, 5% above). Agricultural land and transactions involving no building may be subject to further rules. Consult a property solicitor for commercial transactions.

Is there SDLT on inherited property or transfers between family members?

Inherited property is generally exempt from SDLT. Property transfers as gifts (with no money changing hands) are typically exempt, though SDLT may be due if you assume the mortgage on a property you receive as a gift. Transfers between spouses or civil partners on divorce/separation have special rules. Always consult a solicitor for non-standard transactions.