For UK and overseas buyers
Stamp Duty Calculator 2026/27
Work out the Stamp Duty Land Tax on a residential purchase in England or Northern Ireland, whether you are moving home, buying your first or adding to a portfolio. On a £2 million home, a UK resident moving home pays £153,750, an effective rate of 7.7%.
Residential purchases in England and Northern Ireland, at the rates in force from 1 April 2025 (checked 24 September 2026). An estimate, not tax advice: company purchases, mixed-use property, reliefs and linked transactions are taxed differently, and Scotland and Wales have their own taxes.
Stamp duty rates for 2026/27
Stamp duty is charged in bands: each rate applies only to the portion of the price that falls within that band, not to the whole price. The rates below have applied since 1 April 2025. Buyers who will own more than one residential property pay 5% on top of every band, and non-UK residents pay a further 2%.
| Portion of the price | UK resident, main home | UK resident, additional property | Non-UK resident, main home | Non-UK resident, additional property |
|---|---|---|---|---|
| £0 – £125,000 | 0% | 5% | 2% | 7% |
| £125,000 – £250,000 | 2% | 7% | 4% | 9% |
| £250,000 – £925,000 | 5% | 10% | 7% | 12% |
| £925,000 – £1,500,000 | 10% | 15% | 12% | 17% |
| £1,500,000+ | 12% | 17% | 14% | 19% |
| Portion of the price | UK resident | Non-UK resident |
|---|---|---|
| £0 – £300,000 | 0% | 2% |
| £300,000 – £500,000 | 5% | 7% |
For more on surcharges, refunds and the exceptions for mixed-use and multiple-property purchases, read our guide to Stamp Duty Land Tax.
How much stamp duty at prime London prices?
At the prices our clients typically buy at, stamp duty is a significant part of the cost. A UK resident moving home pays £513,750 on a £5 million house, while an overseas buyer purchasing the same house as a second home pays £863,750.
| Purchase price | UK resident, main home | UK resident, additional property | Non-UK resident, main home | Non-UK resident, additional property |
|---|---|---|---|---|
| £1,000,000 | £43,750 (4.4%) | £93,750 (9.4%) | £63,750 (6.4%) | £113,750 (11.4%) |
| £2,000,000 | £153,750 (7.7%) | £253,750 (12.7%) | £193,750 (9.7%) | £293,750 (14.7%) |
| £3,000,000 | £273,750 (9.1%) | £423,750 (14.1%) | £333,750 (11.1%) | £483,750 (16.1%) |
| £5,000,000 | £513,750 (10.3%) | £763,750 (15.3%) | £613,750 (12.3%) | £863,750 (17.3%) |
| £10,000,000 | £1,113,750 (11.1%) | £1,613,750 (16.1%) | £1,313,750 (13.1%) | £1,813,750 (18.1%) |
| £20,000,000 | £2,313,750 (11.6%) | £3,313,750 (16.6%) | £2,713,750 (13.6%) | £3,713,750 (18.6%) |
8%
Average saving we secured against asking prices in 2025
Managing Partner
Questions about stamp duty on a purchase?
Founded Black Brick in 2007 and has worked in the London property market since 2002.
Why negotiation matters
Stamp duty is charged on the price you negotiate
Stamp duty is a percentage of the purchase price, so the most reliable way to pay less of it is to pay less for the property.
01
Every pound off the price comes off the tax
Above £1.5 million, each £100,000 negotiated off the price saves a UK resident moving home a further £12,000 in stamp duty, and an overseas buyer of an additional home £19,000.
02
Advice that works only for you
As an independent buying agent, we act only for the buyer: we assess what a property is really worth, negotiate price and terms, and introduce you to independent tax specialists before you commit.
03
Fees aligned with your outcome
An initial registration fee starts the search. On success, we charge a percentage of the final purchase price or 20% of what we save from the asking price, whichever is greater. How our fees work.
What our clients say
“…excellent advice and management during negotiation process – they found us a lovely apartment and saved us money! … Tom was a real pleasure to work with – professional and personable.”
Frequently asked questions
Stamp duty questions
Buying in London from overseas, or adding to a portfolio? Speak to our team for a confidential, no-obligation conversation.
A UK resident buying a £1,000,000 home to replace their main residence pays £43,750, an effective rate of 4.4%. If it is an additional property the bill is £93,750. A non-UK resident pays £63,750 on a main home and £113,750 on an additional property.
On a £2,000,000 purchase a UK resident moving home pays £153,750, an effective rate of 7.7%. As an additional property it is £253,750. A non-UK resident pays £193,750 on a main home and £293,750 on an additional property.
For a UK resident buying a main home in England or Northern Ireland: 0% on the first £125,000, 2% on the portion to £250,000, 5% to £925,000, 10% to £1.5 million and 12% on everything above £1.5 million. These rates have applied since 1 April 2025. Buyers of additional property pay 5% more on every band, and non-UK residents pay a further 2%.
Yes. Buyers who have not been present in the UK for at least 183 days in the 12 months before the purchase pay a 2% surcharge on every band, on top of any other rates that apply. If one joint buyer is non-resident, the surcharge applies to the whole purchase. A refund may be available if you later spend enough time in the UK within the qualifying period.
If you will own more than one residential property anywhere in the world once the purchase completes, you usually pay 5% on top of each band. It applies to second homes, buy-to-let and investment purchases of £40,000 or more. If you are replacing your main home and sell the previous one within 36 months, you can usually reclaim the surcharge.
Yes, on purchases of £500,000 or less. First-time buyers pay nothing on the first £300,000 and 5% on the portion from £300,001 to £500,000. Above £500,000 the relief is lost entirely and standard rates apply to the whole price. Every buyer on the purchase must be a first-time buyer.
Indirectly, yes. Stamp duty is charged on the price you pay, so every pound negotiated off the price comes off the tax too. At the 8% average saving Black Brick secured against asking prices in 2025, a £2,000,000 asking price becomes £1,840,000: £160,000 off the price and £19,200 less stamp duty for a UK resident moving home. We also introduce clients to independent tax specialists on how a purchase should be structured.
Stamp duty must be paid to HMRC, and a return filed, within 14 days of completion. Your solicitor normally files the return and pays the tax on your behalf from funds you provide before completion.
Yes, and usually at a higher rate. A residential property costing more than £500,000 bought by a company is generally charged a flat 17% on the whole price, plus 2% if the company is non-UK resident, unless a relief applies. This calculator does not cover company purchases, so take specialist advice.
No. Stamp Duty Land Tax applies in England and Northern Ireland. Scotland charges Land and Buildings Transaction Tax and Wales charges Land Transaction Tax, each with its own rates and bands.