UK Stamp Duty Land Tax (SDLT) is charged in progressive bands on property purchases in England and Northern Ireland — one of the largest upfront costs after the deposit itself.
Standard rates for 2026/27
0% on the first £125,000. 2% on the portion from £125,000 to £250,000. 5% from £250,000 to £925,000. 10% from £925,000 to £1.5 million. 12% above £1.5 million. Like income tax, each rate only applies to the portion of the price within that band, not the whole purchase price.
First-time buyer relief
First-time buyers pay 0% up to £300,000, and 5% on the portion between £300,000 and £500,000. Above £500,000, no first-time buyer relief applies at all — standard rates apply to the entire purchase price, not just the excess over £500,000.
The additional property surcharge
Buy-to-let purchases and second homes add a flat 5% surcharge to every standard band. This means a portion that would normally be taxed at 5% becomes 10% for an additional property, and so on through each band — the surcharge stacks on top of, rather than replaces, the standard rate.
The Non-UK Resident Surcharge
Since April 2021, non-UK residents buying residential property in England or Northern Ireland pay an extra 2% SDLT surcharge on top of all other applicable rates. For SDLT purposes, you're classed as non-resident if you were present in the UK for fewer than 183 days in the 12 months before the purchase. The 2% stacks with the 5% additional-property surcharge if both apply — a non-resident buying a second home or buy-to-let pays a combined 7% extra on top of the standard bands, one of the most significant costs many overseas buyers overlook when budgeting.
If you become UK resident (spending 183+ days in the UK) within 12 months of completing the purchase, you can reclaim the 2% surcharge — worth knowing if your residency status is changing around the time of purchase.
A worked example
A £350,000 standard purchase: 0% on the first £125,000 (£0), 2% on the next £125,000 (£2,500), 5% on the remaining £100,000 (£5,000). Total SDLT: £7,500.
The same £350,000 purchase by a non-UK resident buying an additional property: the same band structure applies, but with 7% added throughout (5% additional-property + 2% non-resident) — pushing the effective rate dramatically higher across the whole price, not just the upper bands.
Scotland and Wales use different systems entirely
Scotland charges Land and Buildings Transaction Tax (LBTT) and Wales charges Land Transaction Tax (LTT) — both with their own separate bands and rates, not simply regional variants of SDLT. This guide covers England and Northern Ireland only.
Calculate your exact SDLT for any price and buyer type with the Stamp Duty Calculator.
Frequently Asked Questions
Do surcharges apply to slices of the price or the whole amount?
Surcharges (the 5% additional-property and 2% non-resident surcharges) apply to the whole purchase price, not just slices — unlike the standard four bands, which apply to portions of the price within each band.
Am I a UK resident for SDLT purposes?
You're classed as UK resident if you were present in the UK for at least 183 days in the 12 months before the purchase. Fewer than that, and the 2% non-resident surcharge applies.
Can I get the non-resident surcharge back?
Yes, if you become UK resident (183+ days present) within 12 months of completing the purchase, you can reclaim the 2% surcharge.
Do the surcharges stack?
Yes — a non-UK resident buying an additional property pays both the 5% additional-property surcharge and the 2% non-resident surcharge, for 7% extra on top of standard rates.