Immobilier
Stamp Duty Land Tax (SDLT) 2026: Rates, Thresholds & Reliefs
Complete breakdown of SDLT bands in England and Northern Ireland, First-Time Buyers' Relief rules, and the 3% additional residential property surcharge.
Simulequa Property UK
Real Estate Statutory AdvisoryVerified Author
Published15 June 2026
Read time6 min
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Table of Contents
Current SDLT Slices in England & Northern Ireland
Stamp Duty Land Tax (SDLT) applies progressively:
| Property Price Slice | Standard Residential Rate | First-Time Buyer Relief Rate | |---|---|---| | Up to £250,000 | 0% | 0% (up to £425,000) | | £250,001 to £925,000 | 5% | 5% (between £425,001 and £625,000) | | £925,001 to £1,500,000 | 10% | 10% | | Over £1,500,000 | 12% | 12% |
Worked Example: Standard Purchase at £380,000
- 0% on first £250,000: £0
- 5% on remaining £130,000 (£380,000 − £250,000): £6,500
- Total SDLT Payable: £6,500 (Effective Rate: 1.71%).
For a First-Time Buyer on the same property:
- Total purchase price (£380,000) is below the £425,000 relief threshold: £0 SDLT payable (full £6,500 saving).
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Simulequa Property UK
Simulequa EditorialEditorial guide covering immobilier, reviewed for transparency, regulatory alignment, and computational limits. Real Estate Statutory Advisory