HMRC's published guidance on Stamp Duty Land Tax in England and Northern Ireland — standard residential rates, the April 2025 threshold changes, first-time buyer relief, the 5% additional dwelling surcharge, and the 17% corporate rate. Part of our free property and land tax hub.
All figures sourced from HMRC's published guidance on GOV.UK. Rates apply from 1 April 2025 following the expiry of the temporary higher thresholds introduced in September 2022.
Per HMRC's published SDLT guidance on GOV.UK, Stamp Duty Land Tax applies to residential property purchases in England and Northern Ireland only. If you are buying in Scotland, you pay LBTT to Revenue Scotland. If you are buying in Wales, you pay LTT to the Welsh Revenue Authority. SDLT does not apply in those nations.
SDLT is calculated on a progressive, banded basis — like income tax. You only pay the rate for each slice of the purchase price that falls within that band. You do not pay the higher rate on the whole price.
HMRC's current residential SDLT rates are published at GOV.UK: Stamp Duty Land Tax / Residential property rates. The rates below are effective from 1 April 2025 and apply throughout the 2026/27 tax year.
| Purchase price portion | SDLT rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| Above £1,500,000 | 12% |
Source: HMRC GOV.UK — Stamp Duty Land Tax: Residential property rates. Effective from 1 April 2025. SDLT is progressive — you pay each rate only on the portion of the price within that band.
From 1 April 2025, the temporary SDLT thresholds that had been in place since 23 September 2022 expired. The nil-rate threshold reverted from £250,000 back to £125,000. The first-time buyer nil-rate band reverted from £425,000 to £300,000, and the FTB relief cap dropped from £625,000 to £500,000. These are the rates that apply throughout the 2026/27 tax year. No further SDLT changes have been announced for 2026.
Use our free property tax calculator to calculate your exact SDLT liability instantly based on your purchase price, buyer type, and whether additional dwelling rates apply.
Per HMRC's published guidance on first-time buyer relief, qualifying buyers pay no SDLT on the first £300,000 of a property priced at £500,000 or below. A discounted rate of 5% applies on the portion from £300,001 to £500,000. If the property costs more than £500,000, no first-time buyer relief applies and standard rates are charged on the full amount.
| Purchase price portion | FTB rate | Condition |
|---|---|---|
| Up to £300,000 | 0% | Property must cost £500,000 or less |
| £300,001 – £500,000 | 5% | Property must cost £500,000 or less |
| Above £500,000 | Standard rates apply | Relief withdrawn entirely — standard rates on full price |
Per HMRC's published guidance, you qualify as a first-time buyer if you have never previously owned a freehold or leasehold residential property anywhere in the world — either alone or jointly. This includes inherited properties. For a joint purchase, all buyers in the transaction must meet this condition. If one buyer has previously owned a property, no first-time buyer relief is available to any buyer in that transaction.
Compare to standard rates on the same purchase: 0% on £125,000 (£0) + 2% on £125,000 (£2,500) + 5% on £170,000 (£8,500) = £11,000. First-time buyer relief saves £5,000 here.
This example uses standard residential rates from 1 April 2025. Source: HMRC GOV.UK SDLT guidance.
Per HMRC's published guidance on higher rates for additional dwellings, you must pay the additional dwelling surcharge if, after buying the new property, you will own more than one residential property worth £40,000 or more anywhere in the world. The surcharge is an extra 5 percentage points on every SDLT band — increased from 3% to 5% on 31 October 2024.
| Purchase price portion | Standard rate | With +5% surcharge |
|---|---|---|
| Up to £125,000 | 0% | 5% |
| £125,001 – £250,000 | 2% | 7% |
| £250,001 – £925,000 | 5% | 10% |
| £925,001 – £1,500,000 | 10% | 15% |
| Above £1,500,000 | 12% | 17% |
Per HMRC's published guidance, if you buy a new main residence before selling your previous one, you'll have to pay the surcharge upfront (because you temporarily own two properties). However, you can reclaim the 5% surcharge if you sell your previous main home within 36 months of completing the new purchase. You must apply for the refund within 12 months of selling the old property or 12 months after the SDLT return filing date, whichever is later. The refund is applied for via HMRC's online refund service on GOV.UK.
Per HMRC's published guidance, from 1 April 2021 an additional 2% surcharge applies to buyers who are not UK residents for SDLT purposes — meaning they were present in the UK for fewer than 183 days in the 12 months before purchase. This surcharge stacks on top of both the standard rates and the additional dwelling surcharge where applicable. A refund may be available if the buyer subsequently spends enough time in the UK within a qualifying period.
Our AI Tax Assistant can help you work out whether the additional dwelling surcharge applies to your situation and estimate your total SDLT bill before you complete.
Per HMRC's published guidance on non-residential SDLT rates, different rates apply to commercial property, mixed-use property (which has both residential and commercial elements), and land purchases. Critically, you must pay SDLT on non-residential transactions where the consideration is £150,000 or more.
| Purchase price portion | SDLT rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 – £250,000 | 2% |
| Above £250,000 | 5% |
Mixed-use property (e.g. a flat above a shop) qualifies for non-residential rates — often significantly lower than residential rates. The classification of a property as mixed-use versus residential is an area of frequent HMRC challenge; if in doubt, seek professional advice before filing.
Per HMRC's published guidance, from 31 October 2024, companies and certain non-natural persons purchasing a residential property worth more than £500,000 pay a flat SDLT rate of 17% on the entire purchase price (increased from 15% before that date). This is intended to discourage enveloping of residential property in corporate structures. Certain reliefs may apply — seek professional advice if your transaction involves a corporate buyer.
Per HMRC's published guidance, you must file an SDLT return and pay any tax due within 14 days of the completion date of your property purchase. Your solicitor or conveyancer almost always handles this for you as part of the conveyancing process. However, the legal responsibility for filing on time and paying the correct amount rests with the buyer.
HMRC provides a free SDLT calculator on GOV.UK at www.gov.uk/calculate-stamp-duty-land-tax. This is the definitive tool for calculating your liability before completing. Our property tax calculator provides an equivalent quick-check option.
Our guidance covers standard SDLT rules — but mixed-use classifications, SDLT reliefs, corporate transactions, and disputed assessments need professional support. Our matching service connects you with SDLT specialists who deal with these situations daily.
Find an SDLT specialist →The most frequently asked questions about SDLT in 2026/27, answered using HMRC's published guidance.
Use our free property tax calculator to get your exact SDLT figure instantly. For complex purchases — mixed-use, corporate, or disputed — match with a specialist.
Guidance, not advice. The information on this page is provided as free educational guidance based on HMRC's published rules for the 2026/27 tax year. UK Tax Hero does not provide formal tax or financial advice. Tax rules can change — always verify current rates at GOV.UK before completing a property transaction, and consider consulting a qualified tax adviser for your personal situation.
