How much is stamp duty on a £300,000 house?

For a £300,000 house in England/Northern Ireland: Standard buyers pay £5,000, first-time buyers pay £0 (eligible for relief up to £425,000), and additional property buyers pay £18,000. Use our calculator above for exact amounts.

Do first-time buyers pay stamp duty?

First-time buyers pay no stamp duty on properties up to £425,000 (as of 2026/27). You pay 5% on the portion between £425,001-£625,000. To qualify, you must be buying your first home worth £625,000 or less and intending to live in it.

What is the stamp duty threshold in 2026?

In 2026/27, the stamp duty threshold in England and Northern Ireland is £250,000 for standard buyers (you pay nothing below this). First-time buyers have a £425,000 threshold. Scotland uses LBTT with a £145,000 threshold, Wales uses LTT with a £225,000 threshold.

Free Stamp Duty Calculator UK 2026 | Instant SDLT Results

Property price

Buyer type

Standard buyer Moving home or buying a single property First-time buyer Never owned residential property before Additional property Second home, buy-to-let, or you already own a home Non-UK resident Standard rates plus 2% surcharge

Enter a property price to calculate your stamp duty

Current SDLT Rates (England & Northern Ireland)

Standard Buyer

Up to £125,000	0%
£125,001 - £250,000	2%
£250,001 - £925,000	5%
£925,001 - £1,500,000	10%
Over £1,500,000	12%

First-Time Buyer

Up to £300,000	0%
£300,001 - £500,000	5%
Over £500,000	Standard rates

Relief only applies if all buyers are first-time buyers.

Additional Property

Up to £125,000	3%
£125,001 - £250,000	5%
£250,001 - £925,000	8%
£925,001 - £1,500,000	13%
Over £1,500,000	15%

Non-UK Resident

Standard buyer + 2%
Up to £125,000	2%
£125,001 - £250,000	4%
£250,001 - £925,000	7%
£925,001 - £1,500,000	12%
Over £1,500,000	14%

Scotland and Wales: SDLT does not apply. Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT) - both with different rates and bands. Learn more about conveyancing costs.

2026/27 Stamp Duty Rates (England & Northern Ireland)

Standard Purchase Rates

Property Price Band	Rate	Tax on Band
Up to £250,000	0%	£0
£250,001 to £925,000	5%	Up to £33,750
£925,001 to £1.5 million	10%	Up to £57,500
£1.5 million+	12%	Varies

Property Price Band

Rate

Tax on Band

Up to £250,000

£0

£250,001 to £925,000

Up to £33,750

£925,001 to £1.5 million

10%

Up to £57,500

£1.5 million+

12%

Varies

First-Time Buyer Relief

If you're buying your first home, you get tax relief:

Up to £425,000: 0% (no stamp duty)

£425,001 to £625,000: 5% on the amount above £425,000

£625,001+: No relief (pay standard rates)

To qualify, you and anyone else buying with you must be first-time buyers purchasing a property you intend to live in.

Scotland, Wales & Northern Ireland Rates

Scotland (LBTT)

Land and Buildings Transaction Tax has different rates and thresholds. First-time buyers get relief up to £175,000.

Threshold: £145,000 (0% below)

Wales (LTT)

Land Transaction Tax replaced stamp duty in 2018. Wales has its own rate structure and thresholds.

Threshold: £225,000 (0% below)

Northern Ireland

Uses the same stamp duty (SDLT) system as England. Rates and relief are identical.

Threshold: £250,000 (0% below)

Stamp Duty Calculator 2026