Stamp duty rates in England and Northern Ireland
These rates have applied since 1 April 2025. You pay each rate only on the part of the price inside that band.
| Part of the price | Home mover | Additional property | Non-UK resident |
|---|---|---|---|
| Up to £125,000 | 0% | 5% | 2% |
| £125,001 to £250,000 | 2% | 7% | 4% |
| £250,001 to £925,000 | 5% | 10% | 7% |
| £925,001 to £1.5 million | 10% | 15% | 12% |
| Above £1.5 million | 12% | 17% | 14% |
First-time buyer stamp duty
First-time buyers pay no stamp duty on the first £300,000 and 5% on the part from £300,001 to £500,000. If the price is above £500,000, the relief is lost and normal rates apply to the whole price.
| Price | First-time buyer | Home mover | You save |
|---|---|---|---|
| £250,000 | £0 | £2,500 | £2,500 |
| £300,000 | £0 | £5,000 | £5,000 |
| £400,000 | £5,000 | £10,000 | £5,000 |
| £500,000 | £10,000 | £15,000 | £5,000 |
Second homes and buy-to-let
If you will own more than one home after the purchase, you usually pay a 5% surcharge on top of every band. It does not apply if the property costs under £40,000. If you buy a new main home before selling your old one, you pay the surcharge but can claim it back if you sell the old home within 36 months.
Worked example
A home mover buying at £450,000 pays 0% on the first £125,000, 2% on the next £125,000 (£2,500) and 5% on the last £200,000 (£10,000). Total stamp duty: £12,500.
When to pay
You must file a return and pay HMRC within 14 days of completion. Your solicitor or conveyancer usually does this for you. Buying in Scotland? Use our LBTT calculator. In Wales, use the LTT calculator.
Read our full stamp duty guide for 2026.
Frequently asked questions
How much is stamp duty on a £300,000 house?
A home mover pays £5,000 on a £300,000 home in England. A first-time buyer pays nothing. If it is a second home or buy-to-let, the bill is £20,000.
How much is stamp duty on a £500,000 house?
A home mover pays £15,000. A first-time buyer pays £10,000. An additional property costs £40,000.
Do first-time buyers pay stamp duty in 2026?
First-time buyers pay 0% up to £300,000 and 5% from £300,001 to £500,000. Above £500,000 there is no relief.
Who counts as a first-time buyer?
You and everyone buying with you must never have owned a home anywhere in the world, and you must plan to live in the property as your main home.
Is stamp duty paid on the whole price?
No. It is tiered like income tax. Each rate applies only to the part of the price that falls inside that band.
Looking for a home in London?
Homes for saleTo rentThis calculator gives an estimate for guidance only. It is not financial or tax advice. Check the figures with your solicitor, mortgage broker or HMRC before you commit.