{"id":35781,"date":"2026-05-06T15:41:10","date_gmt":"2026-05-06T15:41:10","guid":{"rendered":"https:\/\/globalestates.co.uk\/?p=35781"},"modified":"2026-05-07T12:38:15","modified_gmt":"2026-05-07T12:38:15","slug":"what-is-stamp-duty-a-complete-guide-to-sdlt-rates-in-2026","status":"publish","type":"post","link":"https:\/\/globalestates.co.uk\/fr\/what-is-stamp-duty-a-complete-guide-to-sdlt-rates-in-2026\/","title":{"rendered":"What Is Stamp Duty? A Complete Guide to SDLT Rates in 2026"},"content":{"rendered":"\n<p>When buying a property in the UK, one of the most important costs to consider is Stamp Duty Land Tax (SDLT). This is a government tax paid when purchasing property or land above a certain value in England and Northern Ireland.<\/p>\n\n\n\n<p>In Scotland and Wales, similar property taxes apply, but they operate under different names and rates.<\/p>\n\n\n\n<p>This guide explains everything you need to know about Stamp Duty in 2025, including current SDLT rates, first-time buyer relief, second home surcharges, and how the tax is calculated. Whether you\u2019re buying your first home, moving house, or investing in property, understanding Stamp Duty can help you plan your budget more effectively.<\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-color has-link-color wp-elements-e50b652f4e49494fb410f85765d6dc71\" style=\"color:#05512b\">Why Do You Need to Pay Stamp Duty?<\/h4>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/globalestates.co.uk\/wp-content\/uploads\/2026\/05\/ChatGPT-Image-May-6-2026-04_13_48-PM.png\" alt=\"\" class=\"wp-image-35785\"\/><\/figure>\n\n\n\n<p>When you purchase a property or land, the ownership must legally transfer through HM Land Registry. Before this transfer is completed, HMRC requires confirmation that any Stamp Duty owed has been paid.<\/p>\n\n\n\n<p>Your solicitor or conveyancer usually handles this process on your behalf, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Filing the SDLT return<\/li>\n\n\n\n<li>Paying the tax to HMRC<\/li>\n\n\n\n<li>Obtaining the SDLT5 certificate needed for registration<\/li>\n<\/ul>\n\n\n\n<p>Without this certificate, the property ownership cannot be fully registered.<\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-color has-link-color wp-elements-a3ca025aee8a7077ce1523db5e74840b\" style=\"color:#05512b\">Stamp Duty Rates in England and Northern Ireland 2026<\/h4>\n\n\n\n<p>The amount of Stamp Duty you pay depends on several factors, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The property purchase price<\/li>\n\n\n\n<li>Whether you\u2019re a first-time buyer<\/li>\n\n\n\n<li>If the property is a second home or buy-to-let investment<\/li>\n\n\n\n<li>Your UK residency status<\/li>\n\n\n\n<li>Any exemptions or reliefs you may qualify for<\/li>\n<\/ul>\n\n\n\n<p>SDLT is calculated in bands, meaning you only pay the relevant rate on each portion of the property price.<\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-color has-link-color wp-elements-6178a6ddebf74d8061a11df12ca7405a\" style=\"color:#05512b\">Standard Residential Stamp Duty Rates 2026<\/h4>\n\n\n\n<p>For standard residential property purchases in England and Northern Ireland, the following SDLT rates apply from 1 April 2025:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Property Price<\/th><th>SDLT Rate<\/th><\/tr><\/thead><tbody><tr><td>Up to \u00a3125,000<\/td><td>0%<\/td><\/tr><tr><td>\u00a3125,001 \u2013 \u00a3250,000<\/td><td>2%<\/td><\/tr><tr><td>\u00a3250,001 \u2013 \u00a3925,000<\/td><td>5%<\/td><\/tr><tr><td>\u00a3925,001 \u2013 \u00a31,500,000<\/td><td>10%<\/td><\/tr><tr><td>Over \u00a31,500,000<\/td><td>12%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/globalestates.co.uk\/wp-content\/uploads\/2026\/05\/ChatGPT-Image-May-6-2026-04_30_20-PM.png\" alt=\"\" class=\"wp-image-35788\"\/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading has-text-color has-link-color wp-elements-f15981128bea5f421e86ea4388a832b6\" style=\"color:#05512b\">Example of Stamp Duty Calculation<\/h4>\n\n\n\n<p>If you buy a property for <strong>\u00a3295,000<\/strong>, your SDLT would be calculated as follows:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>0% on the first \u00a3125,000 = \u00a30<\/li>\n\n\n\n<li>2% on the next \u00a3125,000 = \u00a32,500<\/li>\n\n\n\n<li>5% on the remaining \u00a345,000 = \u00a32,250<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Total Stamp Duty = \u00a34,750<\/h4>\n\n\n\n<h4 class=\"wp-block-heading has-text-color has-link-color wp-elements-4644a0bcc75a5b6482e6fbf7465e6d9d\" style=\"color:#05512b\">Stamp Duty for First-Time Buyers<\/h4>\n\n\n\n<p>First-time buyers in England and Northern Ireland may qualify for Stamp Duty relief when purchasing their first home.<\/p>\n\n\n\n<p>To qualify, you must:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Be purchasing your only or main residence<\/li>\n\n\n\n<li>Never have owned property anywhere in the world<\/li>\n<\/ul>\n\n\n\n<p>From 1 April 2025, first-time buyer relief applies to properties worth up to <strong>\u00a3500,000<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-color has-link-color wp-elements-dbe3034f2023d3e7f7d8307dc56d9620\" style=\"color:#05512b\">First-Time Buyer Stamp Duty Rates<br><\/h4>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/globalestates.co.uk\/wp-content\/uploads\/2026\/05\/ChatGPT-Image-May-6-2026-04_14_48-PM.png\" alt=\"\" class=\"wp-image-35791\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Property Price<\/th><th>SDLT Rate<\/th><\/tr><\/thead><tbody><tr><td>Up to \u00a3300,000<\/td><td>0%<\/td><\/tr><tr><td>\u00a3300,001 \u2013 \u00a3500,000<\/td><td>5%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>If the property price exceeds \u00a3500,000, standard SDLT rates apply instead.<\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-color has-link-color wp-elements-6f2f045a293ba0b99d74c187131ed6f0\" style=\"color:#05512b\">First-Time Buyer Example<\/h4>\n\n\n\n<p>If a first-time buyer purchases a home for <strong>\u00a3400,000<\/strong>, the SDLT would be:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>0% on the first \u00a3300,000 = \u00a30<\/li>\n\n\n\n<li>5% on the remaining \u00a3100,000 = \u00a35,000<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Total Stamp Duty = \u00a35,000<\/h4>\n\n\n\n<h4 class=\"wp-block-heading has-text-color has-link-color wp-elements-2061d60a69cfab96a7e3158f9773313c\" style=\"color:#05512b\">Stamp Duty on Second Homes and Buy-to-Let Properties<\/h4>\n\n\n\n<p>If you are purchasing an additional residential property worth \u00a340,000 or more, such as a second home or buy-to-let investment, higher SDLT rates apply.<\/p>\n\n\n\n<p>A 5% surcharge is added on top of the standard rates.<\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-color has-link-color wp-elements-2170c9164b4ea73dd2c4f012276f368c\" style=\"color:#05512b\">Additional Property SDLT Rates 2026<\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Property Price<\/th><th>Additional Property Rate<\/th><\/tr><\/thead><tbody><tr><td>Up to \u00a3125,000<\/td><td>5%<\/td><\/tr><tr><td>\u00a3125,001 \u2013 \u00a3250,000<\/td><td>7%<\/td><\/tr><tr><td>\u00a3250,001 \u2013 \u00a3925,000<\/td><td>10%<\/td><\/tr><tr><td>\u00a3925,001 \u2013 \u00a31,500,000<\/td><td>15%<\/td><\/tr><tr><td>Over \u00a31,500,000<\/td><td>17%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h5 class=\"wp-block-heading has-text-color has-link-color wp-elements-84bc2556edc68f0a0dfb664d9d92e8fa\" style=\"color:#05512b\">Example for Second Homes<\/h5>\n\n\n\n<p>If you purchase a second property for <strong>\u00a3300,000<\/strong>, the SDLT would be:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>5% on the first \u00a3125,000 = \u00a36,250<\/li>\n\n\n\n<li>7% on the next \u00a3125,000 = \u00a38,750<\/li>\n\n\n\n<li>10% on the remaining \u00a350,000 = \u00a35,000<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Total Stamp Duty = \u00a320,000<\/h4>\n\n\n\n<h4 class=\"wp-block-heading has-text-color has-link-color wp-elements-7578ca945c39e47589bd81b012f767c3\" style=\"color:#05512b\">Non-Resident Stamp Duty Surcharge<\/h4>\n\n\n\n<p>Non-UK residents purchasing residential property in England or Northern Ireland are generally required to pay an additional <strong>2% SDLT surcharge<\/strong> on top of existing rates.<\/p>\n\n\n\n<p>This applies to overseas buyers investing in UK property or purchasing homes while living abroad.<\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-color has-link-color wp-elements-5f2e98777c05db38bfa3f91bc8ce0110\" style=\"color:#05512b\">Land and Buildings Transaction Tax (LBTT) in Scotland<\/h4>\n\n\n\n<p>In Scotland, buyers pay <strong>Land and Buildings Transaction Tax (LBTT)<\/strong> instead of Stamp Duty.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h4 class=\"wp-block-heading has-text-color has-link-color wp-elements-9f433c03ed2d338d9a1ae17dc5ac77d2\" style=\"color:#05512b\">Standard LBTT Rates<\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Property Price<\/th><th>LBTT Rate<\/th><\/tr><\/thead><tbody><tr><td>Up to \u00a3145,000<\/td><td>0%<\/td><\/tr><tr><td>\u00a3145,001 \u2013 \u00a3250,000<\/td><td>2%<\/td><\/tr><tr><td>\u00a3250,001 \u2013 \u00a3325,000<\/td><td>5%<\/td><\/tr><tr><td>\u00a3325,001 \u2013 \u00a3750,000<\/td><td>10%<\/td><\/tr><tr><td>Over \u00a3750,000<\/td><td>12%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading has-text-color has-link-color wp-elements-21a91eadccd8db0c5ddd30c613619c2e\" style=\"color:#05512b\">First-Time Buyer Relief in Scotland<\/h4>\n\n\n\n<p>First-time buyers in Scotland benefit from a higher tax-free threshold of <strong>\u00a3175,000<\/strong>, compared to \u00a3145,000 for standard buyers.<\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-color has-link-color wp-elements-87ad696c6f688d92e22bc0263924651d\" style=\"color:#05512b\">Additional Dwelling Supplement (ADS)<\/h4>\n\n\n\n<p>An <strong>Additional Dwelling Supplement (ADS)<\/strong> of 8% applies when purchasing an additional residential property in Scotland.<\/p>\n\n\n\n<p>This rate increased from 6% to 8% on 5 December 2024.<\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-color has-link-color wp-elements-d2233d289cb6ec58e46adefe5bad4216\" style=\"color:#05512b\">Land Transaction Tax (LTT) in Wales<\/h4>\n\n\n\n<p>In Wales, buyers pay <strong>Land Transaction Tax (LTT)<\/strong> instead of Stamp Duty.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h4 class=\"wp-block-heading has-text-color has-link-color wp-elements-874c9b1bf649a72decc66665f77171e1\" style=\"color:#05512b\">Main Residential LTT Rates<\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Property Price<\/th><th>LTT Rate<\/th><\/tr><\/thead><tbody><tr><td>Up to \u00a3225,000<\/td><td>0%<\/td><\/tr><tr><td>\u00a3225,001 \u2013 \u00a3400,000<\/td><td>6%<\/td><\/tr><tr><td>\u00a3400,001 \u2013 \u00a3750,000<\/td><td>7.5%<\/td><\/tr><tr><td>\u00a3750,001 \u2013 \u00a31,500,000<\/td><td>10%<\/td><\/tr><tr><td>Over \u00a31,500,000<\/td><td>12%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading has-text-color has-link-color wp-elements-14171160ff687d5c6d7235a9b636cef1\" style=\"color:#05512b\">Higher Rates for Additional Properties in Wales<\/h4>\n\n\n\n<p>Wales also applies higher tax rates when buying additional properties, including second homes and buy-to-let investments.<\/p>\n\n\n\n<p>These rates increased by 1% across all bands from 11 December 2024.<\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-color has-link-color wp-elements-566bc866627a9a32d5c8cbb9ff92adf2\" style=\"color:#05512b\">Final Thoughts on Stamp Duty in 2026<\/h4>\n\n\n\n<p>Understanding Stamp Duty Land Tax is essential when budgeting for your property purchase. Whether you are a first-time buyer, home mover, landlord, or overseas investor, knowing the latest SDLT rates and reliefs can help you avoid unexpected costs.<\/p>\n\n\n\n<p>Before purchasing a property, it\u2019s always worth speaking with a solicitor, conveyancer, or mortgage adviser to fully understand your tax obligations and available exemptions.<\/p>\n\n\n\n<p>If you\u2019re planning to buy a home in 2025, make sure to factor Stamp Duty into your overall moving costs to ensure a smoother home buying experience.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/globalestates.co.uk\/wp-content\/uploads\/2026\/05\/ChatGPT-Image-May-6-2026-04_29_10-PM.png\" alt=\"\" class=\"wp-image-35794\"\/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>When buying a property in the UK, one of the most important costs to consider is Stamp Duty Land Tax (SDLT). This is a government tax paid when purchasing property or land above a certain value in England and Northern Ireland. In Scotland and Wales, similar property taxes apply, but they operate under different names [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":35782,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[238],"tags":[15,240,239],"class_list":["post-35781","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uk-buying-guide","tag-real-estate","tag-stamp-duty","tag-uk-home-buying-guide"],"_links":{"self":[{"href":"https:\/\/globalestates.co.uk\/fr\/wp-json\/wp\/v2\/posts\/35781","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/globalestates.co.uk\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/globalestates.co.uk\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/globalestates.co.uk\/fr\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/globalestates.co.uk\/fr\/wp-json\/wp\/v2\/comments?post=35781"}],"version-history":[{"count":2,"href":"https:\/\/globalestates.co.uk\/fr\/wp-json\/wp\/v2\/posts\/35781\/revisions"}],"predecessor-version":[{"id":35969,"href":"https:\/\/globalestates.co.uk\/fr\/wp-json\/wp\/v2\/posts\/35781\/revisions\/35969"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/globalestates.co.uk\/fr\/wp-json\/wp\/v2\/media\/35782"}],"wp:attachment":[{"href":"https:\/\/globalestates.co.uk\/fr\/wp-json\/wp\/v2\/media?parent=35781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/globalestates.co.uk\/fr\/wp-json\/wp\/v2\/categories?post=35781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/globalestates.co.uk\/fr\/wp-json\/wp\/v2\/tags?post=35781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}