SDLT Calculator UK 2026: How to Calculate Stamp Duty for Every Buyer Type
Free SDLT calculator UK 2026 worked examples: first-time buyer, home mover, additional property (+5%), non-UK resident (+2%), company purchase (17% corporate envelope). All scenarios.
Stamp Duty Land Tax in England and Northern Ireland depends entirely on who you are and what you're buying. The 2026 rates create six distinct buyer profiles, each with different tax. Here are worked examples for every type.
The 2026 SDLT band structure
Standard residential bands (in force from 1 April 2025):
- £0 – £125,000: 0%
- £125,001 – £250,000: 2%
- £250,001 – £925,000: 5%
- £925,001 – £1,500,000: 10%
- Above £1,500,000: 12%
Surcharges layered on top where applicable:
- Additional property +5% on every band (since 31 October 2024; was +3%)
- Non-UK resident +2% on top of applicable rate (stacks with +5%)
- Corporate envelope flat 17% for non-natural persons buying >£500k (since 31 October 2024)
Example 1 — Home mover, £400,000
- 0% to £125k: £0
- 2% × £125k: £2,500
- 5% × £150k: £7,500
- Total SDLT: £10,000 (effective rate 2.50%)
Example 2 — First-time buyer, £400,000
FTB relief applies if price ≤ £500k. Modified bands: 0% to £300k, 5% £300k-£500k, then standard.
- 0% to £300k: £0
- 5% × £100k: £5,000
- Total SDLT: £5,000 (effective rate 1.25%)
Example 3 — FTB but over the cap, £600,000
FTB relief disappears entirely above £500k. Pay full standard rate.
- 0% + 2% × £125k + 5% × £350k = £20,000 standard
- Total SDLT: £20,000 (no FTB benefit)
Example 4 — Additional property (BTL / second home), £400,000
Standard rates + 5% surcharge on entire price.
- Standard SDLT: £10,000
- +5% × £400k surcharge: £20,000
- Total SDLT: £30,000 (effective rate 7.50%)
Example 5 — Non-UK resident additional property, £400,000
Standard + 5% + 2% — all stacking.
- Standard SDLT: £10,000
- +5% surcharge: £20,000
- +2% non-resident surcharge: £8,000
- Total SDLT: £38,000 (effective rate 9.50%)
Example 6 — Company purchase, £400,000
Limited-company purchase of residential property triggers the +5% surcharge automatically (whether or not it's “additional”). For properties above £500k, the 17% corporate envelope rate may apply instead — specialist advice essential.
- Standard SDLT: £10,000
- +5% surcharge: £20,000
- Total SDLT: £30,000 (same as Example 4)
Example 7 — Company, £750,000 (corporate envelope territory)
A company buying residential above £500k may attract the flat 17% rate (instead of banded SDLT) plus ongoing Annual Tax on Enveloped Dwellings (ATED). Some reliefs apply (e.g. property rental relief), but it's a specialist area.
- 17% × £750,000 = £127,500 (if no relief)
- Standard + 5%: 10,000 + 12,500 (2%×125k + 5%×675k) + 37,500 surcharge = ~£60,000 (if relief claimed)
- Always take advice on company purchases over £500k.
Example 8 — replacing main residence with delayed sale
Buy a new main residence while still owning the old one — the 5% additional-property surcharge applies upfront. But: if you sell the old main residence within 36 months of completion on the new, you can reclaim the surcharge.
Common SDLT mistakes
- Assuming FTB relief auto-applies on a £499k purchase. Both you AND your partner must be true first-time buyers anywhere in the world — and the property must be your only residence.
- Forgetting non-resident status is 183 days. If you were UK-resident for fewer than 183 days in the 12 months before completion, you're a non-resident for SDLT purposes regardless of nationality or ordinary residence.
- Not factoring SDLT into your borrowing. A £400k BTL costs £30k SDLT plus legal plus broker fees plus deposit — often £130k+ of cash. Easy to underbudget.
Scotland and Wales use different regimes
Scotland: Land and Buildings Transaction Tax (LBTT) with 8% ADS for additional dwellings (raised from 6% on 5 December 2024). Wales: Land Transaction Tax (LTT) with a separate Higher Residential table for additional properties (no FTB relief).
Our unified Stamp Duty calculator handles all three jurisdictions and every buyer type.
