Stamp Duty Land Tax (SDLT) is a tax paid by the buyer when purchasing a property in England and Northern Ireland. In Scotland it is called Land and Buildings Transaction Tax (LBTT); in Wales it is Land Transaction Tax (LTT). Each nation sets its own rates and thresholds.
Enter a property price above to calculate
Rates confirmed against gov.uk as of 2026-09-05. This covers England and Northern Ireland only — Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT), both with different rates. This is an estimate for guidance only; always confirm the exact figure with your solicitor or gov.uk before budgeting for a real purchase.
Who pays stamp duty?
The buyer pays stamp duty, not the seller. It is collected by your solicitor on or before completion and sent to HMRC. If you forget to budget for it, it can come as a nasty surprise — always factor it in from the start of your property search.
How is it calculated?
SDLT uses a tiered system: each portion of the purchase price is taxed at the rate for that band, not the full price at one rate. Rates and thresholds change with government policy, so always check the current figures on gov.uk before budgeting.
First-time buyer relief
First-time buyers in England benefit from a higher nil-rate threshold, meaning many pay no stamp duty at all on lower-priced homes. The exact threshold varies and is subject to change — your solicitor will confirm the current figures at the time of your purchase.
Higher rates: second homes and buy-to-let
If you already own a residential property and are buying another, a higher rate surcharge applies. This catches second homes, holiday homes and buy-to-let purchases. Check gov.uk for the current surcharge rate.
When do you pay?
SDLT must be filed and paid within 14 days of completion. Your solicitor handles this automatically as part of the conveyancing process.
Use our printable: First-Time Buyer Checklist to budget for all purchase costs including stamp duty.
Replacing your main home
If you sell your previous main residence within 36 months of completing the new purchase, you won't pay the additional-property surcharge even though you technically owned two properties briefly. If you haven't sold yet at completion, you pay the surcharge upfront but can claim a refund once the old property sells, provided it's within that 36-month window.
New leasehold purchases
Buying a new leasehold property means paying SDLT on the lease premium using the standard bands above. If the total rent over the life of the lease (the 'net present value') exceeds £125,000, there's an additional 1% charged on the portion above that threshold — a detail that catches some leasehold buyers off guard.
Frequently Asked Questions
Who pays stamp duty when buying a house?
The buyer pays Stamp Duty Land Tax (SDLT), not the seller. It is paid through your solicitor on or before the completion date.
Do first-time buyers pay stamp duty?
First-time buyers benefit from a higher nil-rate threshold, meaning many pay no stamp duty at all on lower-priced purchases. Confirm current figures at gov.uk.
When do you pay stamp duty?
SDLT must be filed and paid within 14 days of completion. Your solicitor handles this automatically.