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: £7,500. Effective rate 2.14%.
Estimate only — your conveyancer or solicitor will confirm the final SDLT due.
For a £350,000 property in England or Northern Ireland as a home mover, you pay no SDLT on the first £125,000, 2% on the next £125,000 and 5% on the next £100,000. Your estimated SDLT is £7,500 (an effective rate of 2.14%).
What you'd pay as each buyer type
| Buyer type | SDLT | vs home mover |
| Home mover · selected | £7,500 | — |
| First-time buyer | £2,500 | −£5,000 |
| Additional property | £25,000 | +£17,500 |
Same £350,000 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 |
| £125,000–£250,000 | 2% | £2,500 |
| £250,000–£925,000 | 5% | £5,000 |
| Total | £7,500 |
Stamp duty examples
England & Northern Ireland (SDLT) examples using 2026 rates. Select one to load it into the calculator.
Stamp duty FAQ
How much stamp duty will I pay?
Stamp duty is charged in bands on the property price. In England and Northern Ireland (SDLT) from April 2025 there is no tax up to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5m and 12% above. Enter your price above to see the exact figure with a band-by-band breakdown for England, Scotland (LBTT) or Wales (LTT).
How much is stamp duty for first-time buyers?
First-time buyers in England pay no SDLT up to £300,000 and 5% on the portion from £300,000 to £500,000. There is no relief on properties over £500,000. Scotland gives first-time buyers a raised £175,000 nil-rate band, while Wales has no first-time buyer relief.
How much extra stamp duty is there on a second home?
Additional properties (second homes and buy-to-let) pay a surcharge: 5% on every band on top of standard SDLT in England, an 8% Additional Dwelling Supplement on the full price in Scotland, and higher residential rates in Wales. The surcharge applies to purchases of £40,000 or more.
Do non-UK residents pay more stamp duty?
Yes. In England and Northern Ireland, buyers who were not UK-resident for at least 183 days in the year before purchase pay a 2% SDLT surcharge on top of all other rates. Scotland and Wales do not have a non-resident surcharge.
Can I get a refund if I sell my old home?
If you buy a new main home before selling your old one, you pay the higher additional-property rates up front. You can claim a refund of the surcharge if you sell your previous main residence within 36 months of the new purchase.
Do I pay the surcharge if I am replacing my main home?
If you still own your previous main residence at completion you pay the higher additional-property rates up front, even though you are replacing it — then reclaim the surcharge if you sell the old home within 36 months. If you sell your previous main residence on or before the day you complete the new one, the surcharge does not apply at all.
Do you pay stamp duty on a shared-ownership home?
Yes. You can either pay SDLT on the full market value up front (a "market value election") and nothing more as you buy further shares, or pay in stages — SDLT on the share you buy now, then again only once you own more than 80%. First-time buyers can still claim relief on a shared-ownership purchase within the usual price thresholds.
When do you pay stamp duty?
The return must be filed and the tax paid within 14 days of the effective date (usually completion) for SDLT in England & NI, or 30 days for LBTT in Scotland and LTT in Wales. In practice your conveyancer or solicitor usually handles the payment and filing for you.
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.