SDLT at common prices
The table below shows the full Stamp Duty Land Tax for each scenario in 2026. “Additional property” includes second homes and buy-to-lets (5% surcharge). “Non-resident” adds the 2% non-UK-resident surcharge on top of the relevant rate.
| Purchase price | Main home | Additional property (+5%) | Non-resident, main home (+2%) | Non-resident + additional (+7%) |
|---|---|---|---|---|
| £250,000 | £2,500 | £15,000 | £7,500 | £20,000 |
| £270,000 | £3,500 | £17,000 | £8,900 | £22,400 |
| £400,000 | £10,000 | £30,000 | £18,000 | £38,000 |
| £500,000 | £15,000 | £40,000 | £25,000 | £50,000 |
| £550,000 | £17,500 | £45,000 | £28,500 | £56,000 |
| £700,000 | £25,000 | £60,000 | £39,000 | £74,000 |
These are the headline tax figures only — they don’t include solicitor fees, searches, surveys, or Land Registry charges, which add roughly £3,000–£5,000 more. For the full picture, see the cost of buying property in England.
The 2026 SDLT bands
SDLT works like income tax: each band’s rate applies only to the slice of the price that falls within that band — not to the whole price. These standard residential rates have been in force since 1 April 2025.
| Portion of the price | Standard rate | Additional-property rate (+5%) |
|---|---|---|
| £0 – £125,000 | 0% | 5% |
| £125,001 – £250,000 | 2% | 7% |
| £250,001 – £925,000 | 5% | 10% |
| £925,001 – £1,500,000 | 10% | 15% |
| Over £1,500,000 | 12% | 17% |
The additional-property surcharge adds 5 percentage points to every band — including the 0% band, which becomes 5%. That’s why a second home is so much more expensive: you start paying tax from the very first pound.
How the £400,000 calculation works
Here’s the step-by-step for a £400,000 main residence, so you can see where the £10,000 comes from:
- First £125,000 at 0% = £0
- Next £125,000 (the slice from £125,001 to £250,000) at 2% = £2,500
- Remaining £150,000 (the slice from £250,001 to £400,000) at 5% = £7,500
- Total SDLT = £10,000 (an effective rate of 2.5% of the purchase price)
If that same £400,000 property is a second home or buy-to-let, you add the 5% surcharge across the whole price (5% × £400,000 = £20,000), bringing the total to £30,000.
Second homes and buy-to-let
If you’ll own more than one residential property at the end of the day you complete, the 5% additional-property surcharge applies. It’s charged on top of the standard rate for every band, so on a £400,000 buy-to-let you pay £10,000 standard SDLT plus £20,000 surcharge = £30,000.
This is the single biggest swing factor in your numbers. For a buy-to-let investor it’s worth modelling carefully, because it materially changes your real return — see is buy-to-let still worth it in 2026? for how surcharged SDLT eats into yield.
Non-UK resident buyers
Non-UK residents pay an extra 2% surcharge on top of whatever rate would otherwise apply. So a non-resident buying a £400,000 main home pays £10,000 + £8,000 = £18,000; a non-resident buying it as an additional property pays the standard rate plus the combined 7% (5% + 2%) surcharge = £38,000. The residency test looks at where you’ve been physically present in the 12 months around the purchase, so check your position with a conveyancer if you’re close to the threshold.
First-time buyer relief
First-time buyers in England get a more generous deal. As of 2026, there’s no SDLT on the first £300,000, then 5% on the portion from £300,001 to £500,000 — and no relief at all if the property costs more than £500,000. So a first-time buyer purchasing at £400,000 pays 5% on £100,000 = £5,000, rather than the standard £10,000.
First-time buyer relief is a specific scenario with its own eligibility rules, so confirm yours on gov.uk or with your solicitor. The calculator below focuses on standard, additional-property and non-resident purchases.
Commercial and mixed-use
Non-residential and mixed-use property uses a different, lower scale: 0% up to £150,000, 2% on £150,001–£250,000, and 5% above £250,000, with no additional-property or non-resident surcharge. On a £400,000 commercial purchase that’s £2,000 + £7,500 = £9,500. If you’re buying commercial or mixed-use, select Commercial in the calculator to apply these rates.
Frequently asked questions
How much is stamp duty on a £400,000 house? £10,000 if it’s your main home, or £30,000 as a second home or buy-to-let (including the 5% surcharge). A non-UK resident adds a further 2%.
How much stamp duty will I pay on £270,000? £3,500 for a main residence, or £17,000 as an additional property.
What is the stamp duty on £700,000? £25,000 for a main home, rising to £60,000 if it’s an additional property. Non-residents add 2% on top.
Do I pay the higher rate on the whole price? No. SDLT is progressive — each band’s rate applies only to the portion of the price within that band, so your effective rate is always lower than the top band you reach.
Calculate your exact SDLT
These figures cover the most common prices, but your purchase probably isn’t a round number. Our free UK stamp duty calculator gives your exact SDLT in seconds — just enter the price and tick second home or non-resident if they apply.
Then, before you commit, find out whether the deal actually stacks up: the full England ROI calculator folds SDLT, closing costs, rent and projected growth into one number so you can see your real return. For a complete cost breakdown, read the cost of buying property in England or the England buying guide.