How this calculator works
Tax year: 2026/27 (6 April 2026 to 5 April 2027). SDLT applies to successive slices of the purchase price. Eligible first-time buyers receive relief only when the entire price is at most GBP 500,000. Additional dwellings normally add 5% of the whole price and non-residents add another 2%; these surcharges can combine. The surcharge threshold is GBP 40,000. Select the standard option for a main-residence replacement that qualifies to avoid higher rates. This model covers a single residential freehold or lease premium for an individual, excluding lease rent, linked transactions and company rules.
Formula
Standard SDLT = 0% up to GBP 125,000 + 2% of the next GBP 125,000 + 5% of the next GBP 675,000 + 10% of the next GBP 575,000 + 12% above GBP 1.5 million. First-time relief: 5% above GBP 300,000, only up to a total price of GBP 500,000.
Worked example
A standard GBP 295,000 purchase owes GBP 2,500 on the second GBP 125,000 and GBP 2,250 on the last GBP 45,000: GBP 4,750 in total. An eligible first-time buyer at GBP 500,000 owes GBP 10,000.
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Frequently asked questions
Does this cover Scotland and Wales?
No. Scotland uses Land and Buildings Transaction Tax and Wales uses Land Transaction Tax, each with its own bands.
What happens at GBP 500,001 for a first-time buyer?
First-time relief disappears for the whole transaction. The standard bands apply, giving GBP 15,000.05 before any surcharge.
Is residency the same as citizenship?
No. The SDLT residence test uses presence in the UK. Select the status determined under HMRC rules, including any applicable exceptions.
Does buy to let always mean an additional home?
No. The labelled buy-to-let option assumes the higher-rate conditions are met. Use the standard option if they are not. A main-residence replacement or later refund can also change the result.