How it works
First-time buyers pay no SDLT up to £300,000 and 5% on the portion from £300,001 to £500,000. If the price is over £500,000, first-time buyer relief is not available and standard rates apply.
Standard SDLT bands (England & NI, 2026/27)
| Portion of price | Standard rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1.5m | 10% |
| Over £1.5m | 12% |
Example
On a £425,000 home, a first-time buyer pays 5% on the £125,000 above £300,000 = £6,250 — versus £11,250 at standard rates, a saving of £5,000.
Scotland & Wales
This calculator covers England & Northern Ireland (SDLT). Scotland uses LBTT and Wales uses LTT, with different rates — use our 3-nation stamp duty calculator for those.
What if the price is over £500,000?
First-time buyer relief is not available above £500,000 — you pay the standard rates instead.
When is stamp duty paid?
SDLT is normally due within 14 days of completion. Your solicitor usually files and pays it for you.
More United Kingdom calculators
This calculator provides estimates for residential purchases in England & Northern Ireland for the 2026/27 tax year based on published GOV.UK rates and is for general information only — it is not financial, tax or legal advice. Confirm the exact figure with your solicitor. Source: GOV.UK (Stamp Duty Land Tax).