This England stamp duty calculator estimates Stamp Duty Land Tax on a residential freehold purchase in England or Northern Ireland. The price is sliced across bands. You do not pay one rate on the whole price. The rates are the residential rates that have applied since 1 April 2025 and that GOV.UK was still publishing for purchases in 2026: 0% to £125,000, then 2% to £250,000, 5% to £925,000, 10% to £1.5 million, and 12% above that.
Choose whether the purchase replaces your main home, whether every buyer is a first-time buyer, or whether the higher rates for an additional dwelling apply. A separate choice adds the 2 percentage point non-UK resident surcharge on every band. The sample price is £450,000 for someone replacing a main home and treated as a UK resident. Scotland charges Land and Buildings Transaction Tax instead, and Wales charges Land Transaction Tax. Neither of those systems is calculated here.
How to use this calculator
- Enter the chargeable consideration in pounds. The sample, 450000, means a £450,000 purchase price. Do not enter the deposit alone.
- Choose the buyer. “Replacing your main home” uses the standard residential bands. “First-time buyer” uses the relief only when the price is £500,000 or less. “Additional property” uses the higher rates when the price is £40,000 or more.
- Choose UK resident or non-UK resident. Non-UK resident adds 2 percentage points to whichever bands the buyer type selected.
- Press Calculate. The headline is the SDLT in pounds. The lines under it name the rate table, the effective rate, and the price.
How residential SDLT is sliced in 2026
Standard residential SDLT, for a purchase that leaves you with one home, is £0 on the first £125,000, 2% on the next £125,000, 5% on the next £675,000 (the slice from £250,001 to £925,000), 10% on the next £575,000 (up to £1.5 million), and 12% on anything above £1.5 million. A £295,000 purchase, the example GOV.UK uses for these thresholds, is £0 plus £2,500 plus £2,250, which is £4,750. The calculator returns that figure.
First-time buyer relief replaces those bands only when the price is £500,000 or less and every purchaser qualifies. The first £300,000 is taxed at 0% and the slice from £300,001 to £500,000 is taxed at 5%. On a price of £500,000 the tax is £10,000. One pound above £500,000 loses the relief on the entire price, not just on the excess. The calculator then switches to the standard bands and says so. At £500,001 that standard calculation is £15,000.05.
The higher rates for an additional dwelling are 5 percentage points above the standard rates, for a price of £40,000 or more: 5%, 7%, 10%, 15%, and 17%. GOV.UK’s example of an additional home bought for £300,000 is £6,250 plus £8,750 plus £5,000, which is £20,000. Below £40,000 the higher rates are not applied. A non-UK resident, generally someone not present in the UK for at least 183 days in the 12 months before the purchase, pays 2 percentage points more on every band that applies, including first-time buyer bands and the higher rates. The employer, the lender, and the solicitor decide residence. This page only adds the 2 points when you select that status.
The duty is calculated in pence and rounded to the nearest penny once, after every band has been added. The effective rate is that duty divided by the price. It is always lower than the top band you touched, because the earlier slices were cheaper. On the £450,000 standard example the top slice is taxed at 5%, and the effective rate is 2.78%.
A Cardiff purchase is not a smaller copy of these bands. On the Wales Land Transaction Tax page, a £250,000 main home is £1,500.00, which is £1,000.00 less than this £2,500.00 and £600.00 less than Scotland’s £2,100.00, because the Welsh nil-rate band runs to £225,000 and the next slice is 6%. At £450,000 the three results pull apart: £12,500.00 of SDLT here, £18,350.00 of LBTT in Scotland, and £14,250.00 of main-rate LTT in Wales. The Welsh higher rate on that £450,000 additional dwelling is £36,200.00, against £35,000.00 on this page. The Welsh bands are not a flat 5-point loading, so the two additional-dwelling bills are close at this price and not the same arithmetic. Wales also has no first-time buyer button. England’s £7,500.00 first-time buyer result on £450,000 does not exist in the Welsh table.
Formula
Residential freehold in England or Northern Ireland. Rates in force from 1 April 2025 and unchanged on the GOV.UK residential tables used here for 2026. Standard, replacing a main home: 0% to £125,000 2% on £125,001 to £250,000 5% on £250,001 to £925,000 10% on £925,001 to £1,500,000 12% above £1,500,000 First-time buyers, price £500,000 or less: 0% to £300,000 5% on £300,001 to £500,000 Above £500,000, first-time buyer relief is refused and the standard table is used on the whole price. Additional dwelling, price £40,000 or more: standard rates + 5 points (5%, 7%, 10%, 15%, 17%). Under £40,000, the additional-dwelling table is not used. Non-UK resident: add 2 percentage points to every band in the table that was selected. SDLT = sum of (slice × rate), rounded to the nearest penny Effective rate = SDLT / price
A £450,000 standard purchase is £0 on the first £125,000, 2% of £125,000 which is £2,500, and 5% of the remaining £200,000 which is £10,000. The total is £12,500. The same price as a first-time buyer is £0 on £300,000 and 5% of £150,000, which is £7,500. The same price as an additional dwelling is 5% of £125,000 (£6,250), 7% of £125,000 (£8,750), and 10% of £200,000 (£20,000), which is £35,000.
Adding the non-UK resident surcharge is the same as adding 2% of the whole price when every pound falls in a band, which it does. On £450,000 the surcharge is £9,000. Standard duty rises from £12,500 to £21,500. First-time buyer duty rises from £7,500 to £16,500. Additional-dwelling duty rises from £35,000 to £44,000. The calculator still builds that result by lifting each band, then rounding once.
The £500,000 first-time buyer cliff is not a rounding quirk. Relief is an all-or-nothing test on the chargeable consideration. £500,000 is £10,000 of SDLT. £500,001 is £15,000.05 on the standard table. Negotiating a price across that line changes the tax by about £5,000, which is more than the extra pound of price.
Worked England stamp duty examples
£450,000, three buyer types, UK resident
Replacing a main home: the calculator shows £12,500.00, an effective rate of 2.78%, and the standard-rate sentence. The arithmetic is £2,500 on the slice between £125,000 and £250,000 plus £10,000 on the £200,000 above £250,000.
First-time buyer: the calculator shows £7,500.00, an effective rate of 1.67%. The relief sentence says the price is within £500,000. Additional property: the calculator shows £35,000.00, an effective rate of 7.78%. The higher-rate sentence says the 5-point loading was applied. The house has not changed. The ownership facts have. This form cannot know whether you still own another dwelling worth £40,000 or more anywhere in the world. You have to choose the row that matches the transaction.
The £295,000 GOV.UK example, and the £500,000 first-time buyer cliff
A standard purchase at £295,000 shows £4,750.00, an effective rate of 1.61%. That is £0 on £125,000, £2,500 on the next £125,000, and £2,250 on the last £45,000. It matches the sliced example on the GOV.UK residential rates page for these thresholds. A first-time buyer at the same price would pay less, because £295,000 is under the £300,000 nil-rate band for the relief. Run that buyer type separately. The standard button will not invent the relief.
A first-time buyer at exactly £500,000 shows £10,000.00, which is 5% of the £200,000 above £300,000. At £500,001 the relief sentence changes: relief does not apply, and standard rates produce £15,000.05. The extra penny of price costs £5,000.05 of tax because the nil-rate treatment of the first £300,000 is withdrawn, not tapered.
A £300,000 additional home, and a non-resident £450,000 purchase
An additional dwelling at £300,000 shows £20,000.00 and an effective rate of 6.67%. That is the GOV.UK higher-rate example: £6,250 at 5%, £8,750 at 7%, and £5,000 at 10%. A purchase under £40,000 does not use that table. At £39,999 the additional-property choice shows £0.00 and explains that the higher rates were not applied. At £40,000 the same choice shows £2,000.00, which is 5% of £40,000.
A non-UK resident replacing a main home at £450,000 shows £21,500.00, an effective rate of 4.78%. That is the £12,500 standard result plus £9,000, and £9,000 is 2% of £450,000. The same non-resident first-time buyer shows £16,500.00. The same non-resident additional-property buyer shows £44,000.00. Residence is a statutory test with its own refund rules if you later spend enough days in the UK. Selecting the surcharge here does not file that test.
SDLT at selected England residential prices
| Price | Standard SDLT | First-time buyer | Additional dwelling |
|---|---|---|---|
| £250,000 | £2,500.00 | £0.00 | £15,000.00 |
| £350,000 | £7,500.00 | £2,500.00 | £25,000.00 |
| £450,000 | £12,500.00 | £7,500.00 | £35,000.00 |
| £600,000 | £20,000.00 | £20,000.00 (no relief) | £50,000.00 |
| £925,000 | £36,250.00 | £36,250.00 (no relief) | £82,500.00 |
| £1,500,000 | £93,750.00 | £93,750.00 (no relief) | £168,750.00 |
What this stamp duty estimate leaves out
The form covers one residential freehold price. It does not calculate rent on a new lease, the net present value of rent, non-residential or mixed-use rates, multiple dwellings relief, or the 17% flat rate that can apply when a company buys a dwelling over £500,000. Linked transactions, exchanges, and contingent consideration need the chargeable consideration rules, not a single typed price. Fixtures that are chattels can fall outside the price. This page taxes whatever number you type.
First-time buyer relief has conditions beyond the £500,000 cap. Every buyer must be a first-time buyer, and the property must be intended as their only or main residence. Married couples and civil partners can fail the test because of the other person’s ownership history. The higher rates also have reliefs, including the replacement of a main residence and a refund if the old home is sold within 36 months. If you still own the old home on completion day, the higher rates are due first and the refund is a later claim. This calculator will not claim it for you.
Scotland and Wales are outside the result even when the town sounds English. A purchase in Edinburgh is Land and Buildings Transaction Tax, calculated on the Scotland LBTT page, not by retyping the price here. At £250,000 a main home is £2,500 of SDLT on this page and £2,100 of LBTT on that one. At £450,000 the same comparison reverses: this page shows £12,500 and the Scotland page shows £18,350, because Scotland’s 10% band starts at £325,000 rather than £925,000. A purchase in Cardiff is Land Transaction Tax. At £250,000 the Wales page shows £1,500, and at £450,000 it shows £14,250, which is neither the £12,500 on this page nor the £18,350 in Scotland. The mortgage payment on the amount you borrow is also a different sum, and it is not increased by this tax automatically. SDLT is usually paid within 14 days of completion. It is not a monthly line inside the loan payment unless a lender has rolled a fee into the balance, which this page does not assume.
Shared ownership, staircasing, and the reliefs for certain social-housing and right-to-buy transactions are not modeled. Non-resident status has its own day-count and its own refund. Adding 2 points because a buyer lives abroad for work can be wrong if the statutory presence test is met. When the price, the buyer type, or residence is uncertain, the figure is a planning range, not the SDLT return.
Frequently asked questions
Which Stamp Duty Land Tax rates does this England calculator use for 2026?
The residential rates that have applied since 1 April 2025: 0% to £125,000, 2% on the next £125,000, 5% up to £925,000, 10% up to £1.5 million, and 12% above that. A £295,000 standard purchase shows £4,750.00. The higher rates for additional dwellings are those bands plus 5 percentage points. The page does not use the temporary thresholds that ended on 31 March 2025.
What does a first-time buyer pay on a £450,000 home in England?
£7,500.00 on this calculator if every buyer qualifies and the price is the chargeable consideration. The first £300,000 is at 0% and the remaining £150,000 is at 5%. The same price on the standard table, for someone replacing a main home, is £12,500.00. Relief is refused if the price is over £500,000.
When do the additional-dwelling higher rates apply?
When the purchase is £40,000 or more and buying it means you own more than one residential property worth £40,000 or more, subject to the replacement-of-main-residence rules. At £300,000 the higher-rate result is £20,000.00. At £450,000 it is £35,000.00. Under £40,000 the calculator refuses the higher-rate table and shows the standard result instead.
Does this stamp duty calculator work in Scotland or Wales?
No. It calculates Stamp Duty Land Tax for England and Northern Ireland only. Scotland uses Land and Buildings Transaction Tax, and Wales uses Land Transaction Tax. Each has its own calculator on this site. A £250,000 main home is £2,500.00 here, £2,100.00 of LBTT in Scotland, and £1,500.00 of main-rate LTT in Wales. A £450,000 main home is £12,500.00 here and £18,350.00 of LBTT in Scotland. The Wales page shows £14,250.00 of main-rate LTT on that same price.
How does the non-UK resident surcharge change a £450,000 purchase?
It adds 2 percentage points on every band, which is £9,000 on a £450,000 price. The standard result moves from £12,500.00 to £21,500.00. The first-time buyer result moves from £7,500.00 to £16,500.00. The additional-dwelling result moves from £35,000.00 to £44,000.00. The surcharge has its own statutory test and a possible refund. Selecting it here does not decide residence.
Is England stamp duty included in the monthly mortgage payment?
No. SDLT is a tax on the purchase, usually due shortly after completion. The mortgage calculator on this site estimates principal and interest on the amount borrowed in US dollars, and it does not add this sterling tax. If a lender increases the loan to cover a cost, that is a new loan amount, not an automatic line on this page.
Related ClearCalc pages
- Scotland LBTT calculator for 2026 Residential Land and Buildings Transaction Tax, including up to £600 of first-time buyer relief and the 8% additional dwelling supplement. A £250,000 main home is £2,100 there and £2,500 here.
- Wales Land Transaction Tax calculator A £250,000 main home is £1,500 there and £2,500 here. A £450,000 main home is £14,250 there and £12,500 here. Wales has no first-time buyer band.
- Fixed-rate mortgage payment calculator Principal and interest in US dollars. It does not add SDLT or convert pounds.
- NSW stamp duty calculator for 2026/27 Transfer duty in Australian dollars, including the first home buyer concession. Not SDLT.
- 2026/27 take-home pay for England, Wales and Northern Ireland Income tax and employee National Insurance on a salary, not the tax on a house.
- Rent affordability calculator Compares monthly rent with 30% of gross income. It is not a purchase tax.