Stamp Duty Land Tax on residential purchases in England & Northern Ireland — including the 5% additional-property surcharge, first-time-buyer relief and the 2% non-resident surcharge.
The purchase
£
Non-UK resident buyer (+2%)
2025/26 rates. Additional-property surcharge is 5% (from 31 Oct 2024). First-time-buyer relief applies to purchases up to £500k, with 0% to £300k. Scotland (LBTT) and Wales (LTT) use different systems.
Stamp duty payable
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Effective rate
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Surcharges
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How this is calculated
Standard bands: 0% to £125k · 2% to £250k · 5% to £925k · 10% to £1.5m · 12% above.
Additional property adds 5% to every band.
First-time buyer: 0% to £300k, 5% £300k–£500k; no relief above £500k.