What is the First-Time Buyer SDLT relief?

First-time buyers pay 0% SDLT on properties up to £300,000, and 5% on the portion between £300,001 and £500,000. If the purchase price exceeds £500,000, standard SDLT rates apply to the full price.

What is the Stamp Duty surcharge on second homes and buy-to-let properties?

Purchasers of additional residential properties, second homes, or buy-to-let investments pay a 5% surcharge on top of standard residential SDLT rates across every band.

When must Stamp Duty be paid after completing a property purchase?

SDLT must be filed and paid to HMRC within 14 days of completion date, usually handled by your conveyancing solicitor.

Does SDLT apply in Scotland and Wales?

No, Scotland charges Land and Buildings Transaction Tax (LBTT), and Wales charges Land Transaction Tax (LTT).

United Kingdom•Tax Year 2026-27

Stamp Duty (SDLT) Calculator

Calculate Stamp Duty Land Tax (SDLT) in England and Northern Ireland for next homes, first-time buyers, and additional buy-to-let properties.

Schedule 2026-27

Input Parameters

Annual Gross Income£45,000.00

Estimated Tax Liability

£5,000.00

Effective Rate1.43%

Monthly Net£0.00

Total Tax£0.00

Monthly Tax£0.00

Weekly Net£0.00

Step-by-Step Practical Calculations

Worked Calculation Examples (United Kingdom)

Real-world numerical scenarios showing how statutory tax brackets, deductions, and exemptions are applied step-by-step.

Example 1£450,000.00 Property Price

Standard Home Mover (£450,000 Property)

Purchasing a primary residence for £450,000 with standard residential SDLT rates.

Calculation Breakdown

Band 1: Up to £125,000 @ 0%£0.00

Band 2: £125,001 to £250,000 @ 2%£2,500.00

Band 3: £250,001 to £450,000 @ 5%£10,000.00

Total Stamp Duty Land Tax (SDLT)£12,500.00

Effective SDLT Rate2.78%

Key Takeaway: SDLT operates progressively: only the portion of property price within each band is taxed at that specific rate.

Researched by CalcWorldwide Tax Team

Updated: August 2026 (2026-27)

Statutory Rates Verified

Official Statutory Sourcing (2026-27)

Audited against published schedules under the UK Finance Act 2025/2026 & National Minimum Wage Regulations from HM Revenue & Customs (HMRC).

gov.uk/browse/tax

Calculation Methodology & Legislation

How Your Calculation Works (United Kingdom • 2026-27)

This calculation tool operates strictly in accordance with statutory tax brackets and financial schedules published by HM Revenue & Customs (HMRC) for the 2026-27 fiscal tax year (UK Finance Act 2025/2026 & National Minimum Wage Regulations).

SDLT is calculated in progressive bands based on property price. First-time buyers benefit from relief up to £300,000/£500,000, while additional residential properties and buy-to-lets incur a 5% statutory surcharge across all bands.

Core Mathematical FormulaStatutory 2026-27

Net Take-Home = Gross Salary − Income Tax (20%/40%/45%) − National Insurance (8%/2%) − Pension Contribution − Student Loan Repayment

Statutory Allowances & Deductions

Basic Personal Allowance / Exemption

Standard £12,570 Personal Allowance provides 100% tax-free income on foundational earnings before the 20% basic rate applies.

Reliefs & Allowable Deductions

Workplace pension salary sacrifice reduces both Income Tax (20%/40%) and Class 1 National Insurance (8%), maximizing take-home efficiency.

Frequently Asked Questions (United Kingdom)

Standard rates: 0% up to £125,000; 2% on £125,001–£250,000; 5% on £250,001–£925,000; 10% on £925,001–£1.5 million; and 12% above £1.5 million.

More United Kingdom Calculators

salary

Stamp Duty (SDLT) Calculator

Worked Calculation Examples (United Kingdom)

Standard Home Mover (£450,000 Property)

How Your Calculation Works (United Kingdom • 2026-27)

Statutory Allowances & Deductions

Frequently Asked Questions (United Kingdom)

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