UK stamp duty bands 2026/27: the full SDLT rate table
Stamp Duty Land Tax (SDLT) is charged in bands — tiered slices of the purchase price, each with its own rate. This page sets out every band for the 2026/27 tax year in one place: the standard rates for a main home, the first-time buyer bands, and the additional-property bands that include the 5% surcharge. All figures apply to England and Northern Ireland; Scotland and Wales use their own systems (see the note at the end). These bands are unchanged from 2025/26.
Standard stamp duty bands (main home)
If you're buying your only property and you're not a first-time buyer, these are the bands. Each rate applies only to the portion of the price that falls inside its band.
| Portion of the price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
First-time buyer bands
First-time buyers get a more generous nil-rate band — but it disappears entirely if the property costs more than £500,000, in which case the standard bands above apply to the whole price.
| Portion of the price | Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 to £500,000 | 5% |
| Over £500,000 | Relief lost — standard bands apply to the whole price |
Additional-property bands (second home & buy-to-let)
Buying a second home or a buy-to-let adds a 5% surcharge on top of every standard band, applied across the whole price. That produces this set of bands.
| Portion of the price | Rate (incl. 5% surcharge) |
|---|---|
| Up to £125,000 | 5% |
| £125,001 to £250,000 | 7% |
| £250,001 to £925,000 | 10% |
| £925,001 to £1,500,000 | 15% |
| Above £1,500,000 | 17% |
How the bands work
The bands are marginal, exactly like income tax. You never pay a single flat rate on the whole price — each rate applies only to the slice of the price within its band.
£350,000 home, standard buyer: 0% on the first £125,000 + 2% on the next £125,000 (£2,500) + 5% on the final £100,000 (£5,000) = £7,500.
Same home, first-time buyer: 0% up to £300,000 + 5% on £50,000 = £2,500.
Same home, additional property: £7,500 standard + 5% of £350,000 (£17,500) = £25,000.
Work out your bill
Stamp Duty Calculator
Enter the price and your buyer type — first-time, home mover or additional property — and the calculator applies the bands above for a full band-by-band breakdown.
Open the calculator →Scotland and Wales use different bands
The bands on this page are for SDLT in England and Northern Ireland. Scotland charges Land and Buildings Transaction Tax (LBTT) and Wales charges Land Transaction Tax (LTT), each with its own thresholds and rates. If you're buying in Scotland or Wales, don't use the SDLT bands above.
Related reading
For the full explanation of how the system works — first-time buyer relief, the surcharge, when and how you pay — see how UK stamp duty works. To see how the bands have changed over time, see UK stamp duty rates by year.
Frequently asked questions
What are the UK stamp duty bands for 2026/27?
For a standard purchase (your only home) in England or Northern Ireland: 0% up to £125,000, 2% from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1.5 million, and 12% above £1.5 million. First-time buyers and additional-property buyers use different bands, shown above.
What is stamp duty banding?
Stamp duty banding is the tiered structure of price ranges, each with its own rate. Stamp duty is charged in slices, like income tax: each rate applies only to the portion of the purchase price that falls within its band, not to the whole price.
How many stamp duty bands are there?
There are five standard SDLT bands for a main-home purchase: 0%, 2%, 5%, 10% and 12%. First-time buyers effectively use three bands (0%, 5%, then standard rates above £500,000), and additional-property buyers add a 5% surcharge to every standard band.
Do stamp duty bands apply to the whole purchase price?
No. Each band's rate applies only to the part of the price within that band. On a £350,000 home a standard buyer pays 0% on the first £125,000, 2% on the next £125,000, and 5% on the final £100,000 — a total of £7,500, not a single flat rate on £350,000.
Are the stamp duty bands the same in Scotland and Wales?
No. These SDLT bands apply in England and Northern Ireland. Scotland charges Land and Buildings Transaction Tax (LBTT) and Wales charges Land Transaction Tax (LTT), each with its own bands and thresholds.