UK Stamp DutyStamp Duty Land Tax rates, England and Northern Ireland
SDLT is charged on increasing portions of the price, so each rate applies only to the slice of the price inside its band. These are the rates GOV.UK shows on 13 November 2026.
Standard residential rates (a single property)
| Portion of the price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Over £1,500,000 | 12% |
Higher rates (additional property, from 1 April 2025)
| Portion of the price | Rate |
|---|---|
| Up to £125,000 | 5% |
| £125,001 to £250,000 | 7% |
| £250,001 to £925,000 | 10% |
| £925,001 to £1,500,000 | 15% |
| Over £1,500,000 | 17% |
First-time buyers
No tax up to £300,000 and 5% on the portion from £300,001 to £500,000. If the price is over £500,000 the relief cannot be claimed and the standard rates apply to the whole price.
Non-residential and mixed property
| Portion of the price | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 2% |
| Over £250,000 | 5% |
Example
For a house bought at £295,000 as a standard buyer: 0% on £125,000, 2% on £125,000 = £2,500 and 5% on £45,000 = £2,250, a total of £4,750 (GOV.UK gives the same example).
Common questions
What are the SDLT rates?
For a single property in England and Northern Ireland: nothing up to £125,000, 2% on the next £125,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1.5 million and 12% above (GOV.UK).
Sources
- England and Northern Ireland Stamp Duty Land Tax: GOV.UK, "Residential property rates" (gov.uk), "Stamp Duty Land Tax: buying an additional residential property" (gov.uk) and "Rates for non-residential and mixed land and property" (gov.uk), read on 13 November 2026.
- Wales Land Transaction Tax: GOV.WALES, "Land Transaction Tax rates and bands" (gov.wales), read on 13 November 2026; the page shows it was last updated on 10 December 2024.
- Scotland Land and Buildings Transaction Tax: Revenue Scotland, "Residential property", "The Additional Dwelling Supplement (ADS)" and "Non-residential property" (revenue.scot), read on 13 November 2026.
Rates read on 13 November 2026 from GOV.UK, GOV.WALES and Revenue Scotland for freehold residential purchases. They change with Budgets: check the current rate with HMRC (England and Northern Ireland) or the Welsh Revenue Authority (Wales) before you buy. Scotland charges Land and Buildings Transaction Tax, from Revenue Scotland. This site is independent and gives arithmetic, not legal or tax advice.