Stamp Duty bands (England & Northern Ireland)
Rates and thresholds for residential property. Always confirm on GOV.UK as they can change.
Main residence
- Up to £250,000: 0%
- £250,001 – £925,000: 5%
- £925,001 – £1,500,000: 10%
- Above £1,500,000: 12%
First-time buyer
0% on the first £425,000; 5% on the portion from £425,001 to £625,000. Above £625,000, standard main-residence rates apply.
Additional property (second home)
An extra 3% is added on top of the main residence rates for each band.
Non-UK resident
An extra 2% surcharge applies in addition to the rates that would otherwise apply.