Current SDLT Rates 2025/26
Rates effective for transactions completing in the 2025/26 tax year in England and Northern Ireland. Last verified 16 May 2026.
Standard residential rates
Single property, UK-resident buyer who already owns no other property.
| Band | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| £1,500,001 and above | 12% |
First-time buyer relief
For purchases up to £500,000 only. Above the cap, relief is withdrawn entirely and standard rates apply.
| Band | Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 to £500,000 | 5% |
Surcharges
| Surcharge | Rate | Effective from |
|---|---|---|
| Additional property (every band) | +5% | 31 October 2024 |
| Non-UK resident (every band) | +2% | 1 April 2021 |
Surcharges stack: a non-resident buying an additional property pays both 5% + 2% = 7% on top of standard rates.
Corporate flat rate
Applies to a company purchase of a single residential dwelling over £500,000 where no qualifying relief applies.
| Flat rate on full price | 17% |
Mixed-use / non-residential bands
| Band | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 2% |
| £250,001 and above | 5% |
Recent changes
- 31 October 2024
- Additional-property surcharge raised from 3% to 5%. Corporate flat rate raised from 15% to 17%.
- 1 June 2024
- Multiple Dwellings Relief abolished for transactions completing on or after this date.
- 23 September 2022
- Nil-rate threshold temporarily raised; first-time buyer relief cap raised to £625,000.
- 1 April 2021
- Non-UK resident surcharge of 2% introduced.
- 22 November 2017
- First-time buyer relief introduced.