Stamp Duty in 2026: The Complete UK Guide
Quick answer: In England and Northern Ireland you pay no stamp duty on the first £125,000, 2% on the part up to £250,000, 5% up to £925,000, 10% up to £1.5 million and 12% above that. First-time buyers pay nothing up to £300,000 on homes costing up to £500,000, and buyers of an additional home pay 5% on top. Stamp duty is often the biggest cost after your deposit. This guide explains the 2026 rates across England, Northern Ireland, Scotland and Wales, with worked examples.
What changed in April 2025
Temporary higher thresholds ended on 31 March 2025. Since 1 April 2025 the nil-rate band is £125,000 (it was £250,000), and first-time buyers pay nothing only up to £300,000 (it was £425,000). These rates still apply in November 2026.
Stamp duty rates in England and Northern Ireland
| Part of the price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1.5 million | 10% |
| Above £1.5 million | 12% |
Stamp duty at common prices
| Price | First-time buyer | Home mover | Second home / buy-to-let |
|---|---|---|---|
| £200,000 | £0 | £1,500 | £11,500 |
| £300,000 | £0 | £5,000 | £20,000 |
| £400,000 | £5,000 | £10,000 | £30,000 |
| £500,000 | £10,000 | £15,000 | £40,000 |
| £750,000 | £27,500 | £27,500 | £65,000 |
| £1,000,000 | £43,750 | £43,750 | £93,750 |
Try your own figures with our stamp duty calculator.
First-time buyer relief
- 0% on the first £300,000, then 5% up to £500,000.
- No relief at all if the price is over £500,000.
- Every buyer must be a first-time buyer, and it must be your main home.
Second homes and buy-to-let: the 5% surcharge
Since 31 October 2024 the higher rates for additional dwellings add 5% to every band. You can reclaim it if you replace your main home and sell the old one within 36 months.
Non-UK residents
Buyers who were not in the UK for at least 183 days in the 12 months before buying pay an extra 2% in England and Northern Ireland.
Scotland: LBTT
Scotland charges Land and Buildings Transaction Tax. The nil band is £145,000 (£175,000 for first-time buyers) and the Additional Dwelling Supplement is 8% of the full price. Use the LBTT calculator.
Wales: LTT
Wales charges Land Transaction Tax with a £225,000 nil band and no first-time buyer relief. Higher rates for second homes start at 5%. Use the LTT calculator.
How and when stamp duty is paid
In England and Northern Ireland, the return and payment are due to HMRC within 14 days of completion. Your conveyancer usually handles it and asks you for the money before completion.
Frequently asked questions
What is the stamp duty threshold in 2026?
£125,000 for home movers and £300,000 for first-time buyers in England and Northern Ireland.
Can I add stamp duty to my mortgage?
Not directly, but you can borrow more and use savings for stamp duty, subject to the lender’s affordability checks.
Do I pay stamp duty on a shared ownership home?
You can pay on the share you buy, or elect to pay on the full market value upfront. First-time buyer relief can apply.
