Stamp Duty Rates 2026: UK Bands & Thresholds
Rates verified against HMRC SDLT tables · October 2026
SDLT bands for England and Northern Ireland: 0% to £125,000, then 2%, 5%, 10% and 12% — charged slice by slice, with first-time buyer and second-home rates.
Open the stamp duty calculatorStandard stamp duty bands 2026
| Property price slice | Rate |
|---|---|
| £0 – £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| Over £1,500,000 | 12% |
SDLT is charged slice by slice, like income tax: a £400,000 home pays 0% on the first £125,000, 2% on the next £125,000 (£2,500) and 5% on the remaining £150,000 (£7,500) — £10,000 total.
What you pay at each price
| Price | Standard | First-time buyer | Second home |
|---|---|---|---|
| £250,000 | £2,500 | £0 | £15,000 |
| £300,000 | £5,000 | £0 | £20,000 |
| £400,000 | £10,000 | £5,000 | £30,000 |
| £500,000 | £15,000 | £10,000 | £40,000 |
| £650,000 | £22,500 | £22,500 | £55,000 |
Which buyer are you?
- Standard buyer — the bands above apply directly.
- First-time buyer — relief up to £500,000.
- Second home / buy-to-let — 5% surcharge from the first pound.
Scotland and Wales
Scotland charges Land and Buildings Transaction Tax (LBTT) and Wales charges Land Transaction Tax (LTT), each with their own bands and first-time buyer rules. The rates on this page cover England and Northern Ireland only.
Worked example: stamp duty on a £600,000 home
SDLT is charged slice by slice, not on the whole price. For a £600,000 home at the standard rate:
| Price slice | Rate | Tax on slice |
|---|---|---|
| First £125,000 | 0% | £0 |
| £125,000 – £250,000 | 2% | £2,500 |
| £250,000 – £600,000 | 5% | £17,500 |
| Total SDLT | — | £20,000 |
Only the portion above each threshold pays the higher rate, which is why a £600,000 home pays £20,000, not 5% of £600,000 (£30,000). The current bands are published by HMRC on gov.uk. First-time buyers and second-home buyers use the same band edges with different rates — see our first-time buyer relief and second-home surcharge guides.
Frequently asked questionsWhat are the stamp duty bands in 2026?
England and Northern Ireland: 0% to £125,000, 2% £125,000–£250,000, 5% £250,000–£925,000, 10% £925,000–£1,500,000 and 12% above £1.5 million.
How much stamp duty do you pay on a £250,000 house?
£2,500 at standard rates (2% on the £125,000–£250,000 slice). First-time buyers pay £0 and additional-property buyers pay £15,000.
Does stamp duty apply in Scotland and Wales?
They have separate systems: Land and Buildings Transaction Tax in Scotland and Land Transaction Tax in Wales, each with different bands and rates.
When did stamp duty rates last change?
The 5% additional-property surcharge for second homes took effect on 31 October 2024, replacing the previous 3% rate. The standard bands shown here apply for 2026/27 and 2026/27.
Is stamp duty charged on the whole price?
No. SDLT is charged slice by slice, like income tax. Only the portion of the price inside each band pays that band's rate.
Popular price points
- How much is stamp duty on a £250k house?
- How much is stamp duty on a £300k house?
- How much is stamp duty on a £350k house?
- How much is stamp duty on a £400k house?
- How much is stamp duty on a £450k house?
- How much is stamp duty on a £500k house?
- How much is stamp duty on a £600k house?
- How much is stamp duty on a £650k house?
Related pages
- Stamp Duty Calculator — check any price instantly
- First-Time Buyer Stamp Duty Relief 2026
- Second Home Stamp Duty 2026
- Mortgage Payment Calculator
Sources: gov.uk SDLT rates and HMRC. Rates last verified October 2026. Estimates only — see our editorial policy.