England & Northern Ireland SDLT only. The 2% surcharge is added on top of the normal rate, including first-time buyer and additional-property rates.
SDLT to pay: £5,000. Effective rate 1.25%.
Estimate only — your conveyancer or solicitor will confirm the final SDLT due.
For a £400,000 property in England or Northern Ireland as a first-time buyer, you pay no SDLT on the first £300,000 and 5% on the next £100,000. Your estimated SDLT is £5,000 (an effective rate of 1.25%).
What you'd pay as each buyer type
| Buyer type | SDLT | vs home mover |
| Home mover | £10,000 | — |
| First-time buyer · selected | £5,000 | −£5,000 |
| Additional property | £30,000 | +£20,000 |
Same £400,000 property, SDLT rates — first-time buyer relief and the additional-property surcharge versus the standard home-mover rate.
How it's calculated, band by band
| Band | Rate | Tax |
| £300,000–£500,000 | 5% | £5,000 |
| Total | £5,000 |
Stamp duty examples
England & Northern Ireland (SDLT) examples using 2026 rates. Select one to load it into the calculator.
Stamp duty FAQ
Do first-time buyers pay stamp duty?
In England and Northern Ireland, first-time buyers pay no SDLT on the first £300,000 and 5% on the portion from £300,000 to £500,000. There is no relief at all if the property costs more than £500,000 — the standard home-mover rates apply to the whole price.
What is the first-time buyer stamp duty threshold?
The nil-rate band for first-time buyers is £300,000, with relief available on purchases up to £500,000. Buy for £500,001 or more and you lose the relief entirely and pay the standard rates from £125,000.
Who counts as a first-time buyer?
You must never have owned a freehold or leasehold interest in a residential property — anywhere in the world — and you must be buying your only or main home and intend to live in it. Inheriting a share of a property can also disqualify you.
What if I buy with someone who already owns a home?
Every buyer named on the purchase must be a first-time buyer to qualify. If your partner or co-buyer has owned a home before, the relief does not apply to the purchase at all.
Does first-time buyer relief apply to new builds and shared ownership?
Yes. The relief applies to new-build and existing homes, and to shared-ownership purchases where you make a market-value election, as long as the full value is £500,000 or less.
Do first-time buyers get relief in Scotland and Wales?
Scotland gives first-time buyers a raised £175,000 nil-rate band under LBTT. Wales (LTT) has no first-time buyer relief — standard rates apply. This page focuses on SDLT in England and Northern Ireland.
Related calculators & guides
Sources — official UK figures
This calculator covers standard residential purchases in England & Northern Ireland (SDLT), Scotland (LBTT) and Wales (LTT), using rates current for 2026. For England & Northern Ireland it can also estimate the 2% non-UK resident surcharge. It does not cover mixed-use property, company purchases, or every relief and edge case. The tax return and payment are usually due within 14 days for SDLT, or 30 days for LBTT/LTT, from the effective date of the transaction — usually completion. Your conveyancer will normally handle this. This is an estimate, not advice. Verify with GOV.UK, Revenue Scotland, or the Welsh Revenue Authority.