Stamp duty guide
What is Stamp Duty?
A plain-English guide to the property tax you pay when buying a home in the UK.
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What is stamp duty?
Stamp Duty Land Tax (SDLT) is a tax paid by the buyer when purchasing a property or land in England and Northern Ireland. Scotland and Wales have their own equivalents: LBTT and LTT respectively.
The amount you pay depends on the property price, your buyer type (first-time buyer, standard buyer, or buy-to-let investor), and where in the UK the property is located.
England & Northern Ireland rates (2026/27)
First-time buyers get 0% on the first £425,000 (up to £625,000 total).
Frequently asked questions
Who pays stamp duty?
The buyer pays stamp duty, not the seller. It is due within 14 days of completing the purchase, though most people pay through their solicitor at completion.
Are first-time buyers exempt?
Not fully, but they get relief. First-time buyers in England and Northern Ireland pay 0% on the first £425,000 (compared to £250,000 for other buyers), provided the total property price is £625,000 or less. Above £625,000, standard rates apply.
What about buy-to-let and second homes?
An additional 3% surcharge applies to buy-to-let properties and second homes in England and Northern Ireland. Non-UK residents pay a further 2% surcharge.