Stamp Duty Land Tax Rates (England & NI)

Stamp Duty Nil-Rate Threshold

£125,000

No Stamp Duty is due on the first £125,000 of a standard residential purchase in England or Northern Ireland.

GOV.UK — HMRC · checked 22 Sep 2026

Stamp Duty Rate: £125,001–£250,000

2%

Applies to the slice of the price in this band, on top of the nil-rate portion below it.

GOV.UK — HMRC · checked 22 Sep 2026

Stamp Duty Rate: £250,001–£925,000

5%

The band covering most typical UK home purchases above a quarter of a million pounds.

GOV.UK — HMRC · checked 22 Sep 2026

Stamp Duty Rate: £925,001–£1.5m

10%

Applies to the portion of a purchase price between roughly £925k and £1.5 million.

GOV.UK — HMRC · checked 22 Sep 2026

Stamp Duty Rate: above £1.5m

12%

The top standard-rate band, applying only to the portion of a price above £1.5 million.

GOV.UK — HMRC · checked 22 Sep 2026

First-Time Buyer Nil-Rate Threshold

£300,000

Eligible first-time buyers pay no Stamp Duty on the first £300,000 of a qualifying purchase.

GOV.UK — HMRC · checked 22 Sep 2026

First-Time Buyer Relief Price Cap

£500,000

First-time buyer relief stops applying once the purchase price passes this figure — standard rates then apply to the whole price, not just the excess.

GOV.UK — HMRC · checked 22 Sep 2026

Additional Property Surcharge

5%

Added on top of standard rates whenever the purchase means the buyer will end up owning more than one residential property.

GOV.UK — HMRC · checked 22 Sep 2026

Non-UK Resident Surcharge

2%

Applies to buyers who haven't spent at least 183 days in the UK in the 12 months before completing, on top of any other applicable rates.

GOV.UK — HMRC · checked 22 Sep 2026