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Stamp Duty Land Tax
Tax Tables
Stamp Duty Land Tax
Rate if purchase is of residential property by property value |
2026/27 |
2025/26 |
2024/25 |
|
| £0 - £125,000 | 0% | 0% | 0% | |
| £125,001 - £250,000 | 2% | 2% | 0% | |
| £250,001 - £925,000 | 5% | 5% | 5% | |
| £925,001 - £1,500,000 | 10% | 10% | 10% | |
| £1,500,001 + | 12% | 12% | 12% | |
Rate if purchase is of an additional residential property by property value |
2026/27 |
2025/26 |
31-Oct-24 to 31-Mar-25 |
1-Apr-24 to 30-Oct-24 |
| £0 to £40,000 | 0% | 0% | 0% | 0% |
| £40,001 to £125,000 | 5% | 5% | 5% | 3% |
| £125,001 to £250,000 | 7% | 7% | 5% | 3% |
| £250,001 to £925,000 | 10% | 10% | 10% | 8% |
| £925,001 to £1,500,000 | 15% | 15% | 15% | 13% |
| £1,500,001 + | 17% | 17% | 17% | 15% |
Rate if purchase is of residential property by non-UK residents by property value |
2026/27 |
2025/26 |
2024/25 |
|
| £0 to £40,000 | 0% | 0% | 0% | |
| £40,001 to £125,000 | 2% | 2% | 2% | |
| £125,001 to £250,000 | 4% | 4% | 2% | |
| £250,001 to £925,000 | 7% | 7% | 7% | |
| £925,001 to £1,500,000 | 12% | 12% | 12% | |
| £1,500,001 + | 14% | 14% | 14% | |
Rate if purchase is of an additional residential property by non-UK residents by property value |
2026/27 |
2025/26 |
31-Oct-24 to 31-Mar-25 |
1-Apr-24 to 30-Oct-24 |
| £0 to £40,000 | 0% | 0% | 0% | 0% |
| £40,001 to £125,000 | 7% | 7% | 7% | 5% |
| £125,001 to £250,000 | 9% | 9% | 7% | 5% |
| £250,001 to £925,000 | 12% | 12% | 12% | 10% |
| £925,001 to £1,500,000 | 17% | 17% | 17% | 15% |
| £1,500,001 + | 19% | 19% | 19% | 17% |
Rate for residential leases by net present value (NPV) of the rent |
2026/27 |
2025/26 |
2024/25 |
|
| £0 to £125,000 | 0% | 0% | 0% | |
| £125,001 to £250,000 | 1% | 1% | 0% | |
| £250,001 + | 1% | 1% | 1% | |
Rate for residential leases by non-UK residents by net present value (NPV) of the rent |
2026/27 |
2025/26 |
2024/25 |
|
| £0 to £40,000 | 0% | 0% | 0% | |
| £40,001 to £125,000 | 2% | 2% | 2% | |
| £125,001 to £250,000 | 3% | 3% | 2% | |
| £250,001 + | 3% | 3% | 3% | |
Rate if purchase is eligible for first-time buyer relief by property value |
2026/27 |
2025/26 |
2024/25 |
|
| £0 to £300,000 | 0% | 0% | 0% | |
| £300,001 to £425,000 | 5% | 5% | 0% | |
| £425,001 to £500,000 | 5% | 5% | 5% | |
| £500,001 to £625,000 | N/A | N/A | 5% | |
Rate if purchase is eligible for first-time buyer relief by non-UK residents by property value |
2026/27 |
2025/26 |
2024/25 |
|
| £0 to £40,000 | 0% | 0% | 0% | |
| £40,001 to £300,000 | 2% | 2% | 2% | |
| £300,001 to £425,000 | 7% | 7% | 2% | |
| £425,001 to £500,000 | 7% | 7% | 7% | |
| £500,001 to £625,000 | N/A | N/A | 7% | |
Rate if purchase is of residential property by a company by property value |
2026/27 |
2025/26 |
31-Oct-24 to 31-Mar-25 |
1-Apr-24 to 30-Oct-24 |
| £0 to £40,000 | 0% | 0% | 0% | 0% |
| £40,001 to £125,000 | 5% | 5% | 5% | 3% |
| £125,001 to £250,000 | 7% | 7% | 5% | 3% |
| £250,001 to £500,000 | 10% | 10% | 10% | 8% |
| £500,001 + | 17% | 17% | 17% | 15% |
Rate if purchase is of residential property by a non-UK company by property value |
2026/27 |
2025/26 |
31-Oct-24 to 31-Mar-25 |
1-Apr-24 to 30-Oct-24 |
| £0 to £40,000 | 0% | 0% | 0% | 0% |
| £40,001 to £125,000 | 7% | 7% | 7% | 5% |
| £125,001 to £250,000 | 9% | 9% | 7% | 5% |
| £250,001 to £500,000 | 12% | 12% | 12% | 10% |
| £500,001 + | 19% | 19% | 19% | 17% |
Rate if purchase is of non-residential property by property value |
2026/27 |
2025/26 |
2024/25 |
|
| £0 to £150,000 | 0% | 0% | 0% | |
| £150,001 to £250,000 | 2% | 2% | 2% | |
| £250,001 + | 5% | 5% | 5% | |
Rate for non-residential leases by net present value (NPV) of the lease |
2026/27 |
2025/26 |
2024/25 |
|
| £0 to £150,000 | 0% | 0% | 0% | |
| £150,001 to £5,000,000 | 1% | 1% | 1% | |
| £5,000,001 + | 2% | 2% | 2% | |
Annual tax on enveloped dwellings (ATED)
Annual tax on enveloped dwellings (ATED) by table value of the property |
2026/27 |
2025/26 |
2024/25 |
| £0 to £500,000 | £0 | £0 | £0 |
| £500,001 to £1,000,000 | £4,600 | £4,450 | £4,400 |
| £1,000,001 to £2,000,000 | £9,450 | £9,150 | £9,000 |
| £2,000,001 to £5,000,000 | £32,200 | £31,050 | £30,550 |
| £5,000,001 to £10,000,000 | £75,450 | £72,700 | £71,500 |
| £10,000,001 to £20,000,000 | £151,450 | £145,950 | £143,550 |
| £20,000,001 + | £303,450 | £292,350 | £287,500 |
Stamp duty and stamp duty reserve tax
Stamp duty and stamp duty reserve tax threshold |
2026/27 |
2025/26 |
2024/25 |
| No stamp duty is charged if consideration is less than | £1,000 | £1,000 | £1,000 |
Stamp duty rates |
2026/27 |
2025/26 |
2024/25 |
| Purchase of own shares | 0.50% | 0.50% | 0.50% |
| Transfers of, and agreements to transfer securities | 0.50% | 0.50% | 0.50% |
| Transfer of bearer instrument | 1.50% | 1.50% | 1.50% |
| Transfer of non-UK bearer instrument by usage | 0.20% | 0.20% | 0.20% |
| Transfer of deposit certificate for stock of single non-UK company | 0.20% | 0.20% | 0.20% |
Stamp duty rates |
2026/27 |
2025/26 |
2024/25 |
| Transfers of securities to clearance services and depositary receipt issuers | 1.50% | 1.50% | 1.50% |
| Transfer of bearer instrument | 0.50% | 0.50% | 0.50% |
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