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Stamp duty calculator
Stamp Duty Land Tax on a home in England or Northern Ireland, with first-time buyer relief, a band-by-band breakdown and the tax at common prices. First-time buyers pay nothing up to £300,000.
First-time buyer stamp duty
If everyone buying has never owned a home and will live in this one, first-time buyer relief applies: 0% on the first £300,000 and 5% on the part from £300,001 to £500,000. Above £500,000 there is no relief at all and the normal rates apply to the whole price.
| Price | First-time buyer | Moving home | Relief saves |
|---|---|---|---|
| £200,000 | £0 | £1,500 | £1,500 |
| £250,000 | £0 | £2,500 | £2,500 |
| £275,000 | £0 | £3,750 | £3,750 |
| £300,000 | £0 | £5,000 | £5,000 |
| £325,000 | £1,250 | £6,250 | £5,000 |
| £350,000 | £2,500 | £7,500 | £5,000 |
| £375,000 | £3,750 | £8,750 | £5,000 |
| £400,000 | £5,000 | £10,000 | £5,000 |
| £425,000 | £6,250 | £11,250 | £5,000 |
| £450,000 | £7,500 | £12,500 | £5,000 |
| £475,000 | £8,750 | £13,750 | £5,000 |
| £500,000 | £10,000 | £15,000 | £5,000 |
| £500,001 | £15,000 | £15,000 | £0 |
The relief is worth up to £5,000, the full saving from £300,000 to £500,000. At £500,001 it disappears entirely, so a first-time buyer agreeing a price just above £500,000 pays £5,000 more stamp duty than at £500,000.
What is the stamp duty on a £300,000 house?
- First-time buyer: £0.
- Moving home: £5,000 (2% of £125,001–£250,000 plus 5% of £250,001–£300,000).
- Additional property or buy-to-let: £20,000 (the same slices plus 5% of the whole price).
- Buyer not UK resident: add 2% of the price, £6,000 more in each case.
Rates used
Standard residential rates: 0% up to £125,000, 2% on £125,001–£250,000, 5% on £250,001–£925,000, 10% on £925,001–£1.5 million and 12% above that. First-time buyers pay nothing up to £300,000 and 5% on £300,001–£500,000; the relief isn't available above £500,000. Buying an additional residential property adds 5 percentage points to every band, and a buyer who isn't UK resident pays a further 2 points.
Source: GOV.UK, Stamp Duty Land Tax: residential property rates, checked 15 October 2026.
Stamp duty at common purchase prices
Calculated with the rates above for England and Northern Ireland. "Additional property" is the standard rate plus the 5-point surcharge for a second home or buy-to-let; add 2 points to every band if the buyer is not UK resident.
| Purchase price | Moving home | First-time buyer | Additional property |
|---|---|---|---|
| £150,000 | £500 | £0 | £8,000 |
| £200,000 | £1,500 | £0 | £11,500 |
| £250,000 | £2,500 | £0 | £15,000 |
| £275,000 | £3,750 | £0 | £17,500 |
| £300,000 | £5,000 | £0 | £20,000 |
| £325,000 | £6,250 | £1,250 | £22,500 |
| £350,000 | £7,500 | £2,500 | £25,000 |
| £375,000 | £8,750 | £3,750 | £27,500 |
| £400,000 | £10,000 | £5,000 | £30,000 |
| £425,000 | £11,250 | £6,250 | £32,500 |
| £450,000 | £12,500 | £7,500 | £35,000 |
| £475,000 | £13,750 | £8,750 | £37,500 |
| £500,000 | £15,000 | £10,000 | £40,000 |
| £550,000 | £17,500 | £17,500 | £45,000 |
| £600,000 | £20,000 | £20,000 | £50,000 |
| £700,000 | £25,000 | £25,000 | £60,000 |
| £800,000 | £30,000 | £30,000 | £70,000 |
| £925,000 | £36,250 | £36,250 | £82,500 |
| £1,000,000 | £43,750 | £43,750 | £93,750 |
| £1,500,000 | £93,750 | £93,750 | £168,750 |
Because the tax is charged in slices, a price just over a threshold costs only a little more than one just under it: the extra tax on £300,001 against £300,000 is pence for a mover, not a jump. The exception is first-time buyer relief, which disappears entirely above £500,000 — at £500,001 a first-time buyer pays the full standard amount.
How the slices work: £350,000, moving home
- £0 – £125,000 at 0% = £0
- £125,001 – £250,000 at 2% = £2,500
- £250,001 – £350,000 at 5% = £5,000
- Total £7,500, an effective rate of 2.1%
A first-time buyer at the same price pays 0% to £300,000 and 5% on the last £50,000: £2,500. An investor pays the standard slices plus 5% of the whole price: £7,500 + £17,500 = £25,000.
Who counts as a first-time buyer
Everyone buying must never have owned a residential property anywhere in the world, including inherited property and shares in property, and must intend to live in the home as their main residence. If one of two joint buyers has owned before, the relief is lost for the whole purchase. The relief must be claimed on the SDLT return; it isn't applied automatically (GOV.UK).
Additional property: the surcharge and the refund
The surcharge applies when, at the end of the day of purchase, you own two or more residential properties and the new one isn't replacing your main home. If you buy a new main home before your old one sells, you pay the surcharge and can claim it back if the old home sells within three years (GOV.UK, higher rates for additional properties). Purchases under £40,000 are exempt from the surcharge.
What it doesn't cover
Scotland (Land and Buildings Transaction Tax) and Wales (Land Transaction Tax) have their own taxes with different thresholds. Shared ownership (where you can elect to pay on the full market value or in stages), mixed-use and non-residential purchases, multiple-dwellings cases and linked transactions are not modelled. Check your figure with your conveyancer before exchange.
Common questions
When is stamp duty paid?
Your conveyancer files the return and pays HMRC within 14 days of completion, normally from the money you send them before completion. It can't be added to the mortgage unless the loan-to-value allows, so budget for it from savings alongside the deposit; the borrowing calculator shows the price your deposit reaches before tax.
Is stamp duty charged on the mortgage or the price?
On the full purchase price (the chargeable consideration), regardless of how much is borrowed. Fixtures and fittings genuinely sold separately can be excluded, but HMRC expects a realistic valuation.
I'm buying with a partner who has owned before. Do I get first-time buyer relief?
No. The relief requires all purchasers to be first-time buyers.
Can I add stamp duty to my mortgage?
Not directly: it's due within 14 days of completion, before a mortgage could be increased. Some buyers borrow more by putting down a smaller deposit and use the savings to pay the tax, which raises the loan-to-value and usually the rate. Lenders look at the deposit you actually put in.
Is there first-time buyer relief on shared ownership?
It can, but shared ownership has its own rules: you can choose to pay on the full market value at the start or pay in stages, and that choice changes how the relief works. Ask your conveyancer; this calculator doesn't model shared ownership.
Does stamp duty apply in Scotland and Wales?
No. Scotland has Land and Buildings Transaction Tax and Wales has Land Transaction Tax, each with its own first-time buyer rules and thresholds.
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Estimates only, not advice. These calculators do arithmetic on the numbers you enter. They don't check your credit file, apply a lender's affordability rules or know which products you qualify for. Nothing you type is stored or sent anywhere. For a figure you can act on, speak to an FCA-authorised mortgage adviser.