UK Stamp Duty Rates 2025/26 (England)
Stamp Duty Land Tax (SDLT) applies to residential property purchases in England and Northern Ireland. The rates changed in April 2025 — the nil-rate threshold returned to £250,000 after the temporary increase ended.
Standard SDLT Rates (Home Movers)
| Property Value | SDLT Rate |
|---|
| Up to £250,000 | 0% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| Over £1,500,000 | 12% |
First-Time Buyer Relief
| Property Value | SDLT Rate |
|---|
| Up to £425,000 | 0% (full relief) |
| £425,001 – £625,000 | 5% on portion above £425k |
| Over £625,000 | No relief — standard rates apply |
💡 Additional property surcharge: If you're buying a second home or buy-to-let property, an extra 5% surcharge applies on top of the standard rates on the entire purchase price.
Frequently Asked Questions
When do you pay stamp duty? +
You must pay SDLT within 14 days of completing your property purchase. Your solicitor or conveyancer usually handles this on your behalf. Failure to pay on time results in HMRC penalties and interest.
Do first-time buyers pay stamp duty? +
First-time buyers in England pay no stamp duty on properties up to £425,000. On properties between £425,001 and £625,000, first-time buyers pay 5% only on the amount above £425,000. For properties above £625,000, standard rates apply with no first-time buyer relief.
Can stamp duty be added to the mortgage? +
No — stamp duty must be paid in cash and cannot be added to your mortgage. Your solicitor will request the funds before completion. Some buyers save specifically for stamp duty as part of their overall buying costs.
Is stamp duty different in Scotland and Wales? +
Yes. Scotland has Land and Buildings Transaction Tax (LBTT) and Wales has Land Transaction Tax (LTT). Both have different rate structures and thresholds from English SDLT. Our calculator covers England and Northern Ireland. Use Revenue Scotland or Welsh Revenue Authority for local rates.
What is the additional dwelling surcharge? +
If you buy an additional residential property (a second home, holiday home or buy-to-let) you pay a 5% surcharge on top of the standard SDLT rates. This applies to the entire purchase price. The surcharge was increased from 3% to 5% in October 2024.