First-time buyer stamp duty calculator (England & Northern Ireland)
First-time buyer stamp duty in England and NI: nothing up to £300,000, 5% from £300,001 to £500,000, and no relief at all if the price is over £500,000.
Rule year: 2026/27 · GBP · Sources checked
Estimated Stamp Duty Land Tax
England and Northern Ireland residential purchases only. You confirm first-time buyer eligibility for every purchaser. No relief above £500,000. Established non-resident surcharge can be included. Linked transactions, trusts, mixed-use property and complex ownership require separate guidance.
For informational purposes only. This estimate is not financial advice, a tax return, a payroll calculation or a lender decision. See the supported circumstances and exclusions below.
How this calculator works
First-time buyer relief in England and Northern Ireland removes SDLT up to £300,000 and charges 5% on the slice from £300,000 to £500,000. All purchasers must meet the eligibility conditions. If the purchase exceeds £500,000, relief is lost on the entire transaction and the ordinary residential bands apply. This creates a real cliff at the price ceiling. Scottish LBTT and Welsh LTT are different taxes.
Formula and rules
Eligible price ≤ £500,000: max(0, price − £300,000) × 5%, plus any applicable non-resident surcharge. Above £500,000 use ordinary residential bands.
Assumptions and limitations
England and Northern Ireland residential purchases only. You confirm first-time buyer eligibility for every purchaser. No relief above £500,000. Established non-resident surcharge can be included. Linked transactions, trusts, mixed-use property and complex ownership require separate guidance.
Worked example
An eligible £500,000 purchase has £300,000 at 0% and £200,000 at 5%, giving £10,000 before any non-resident surcharge. At £500,001, first-time relief is unavailable: ordinary band tax is £15,000.05.
- Estimated Stamp Duty Land Tax
- £10,000.00
- Base SDLT before surcharges
- £10,000.00
- Additional-property and non-resident surcharges
- £0.00
- First-time buyer relief applied
- Yes, under the eligibility you selected
Useful next calculations
Choose a related task to continue with the right assumptions:
Official sources and review
Reviewed against the sources below on 2026-10-20. Rates are held in versioned rule modules. Versioned rules, official source review and year-specific calculation tests.
- HMRC: Residential SDLT rates ↗
England/Northern Ireland bands from 1 April 2025, first-time relief and non-resident surcharge.
- HMRC: Additional residential properties ↗
Higher rates, £40,000 threshold and replacement-main-residence conditions.
Common questions
Must every purchaser be a first-time buyer?
Yes. GOV.UK requires all buyers to meet the eligibility conditions for the relief.
What happens just above £500,000?
The relief stops entirely and ordinary residential bands apply to the whole purchase. The result is not simply 5% on the amount above £500,000.
Is this the Scottish or Welsh first-home tax?
No. Use Scottish LBTT or Welsh LTT. Wales does not have a separate first-time buyer LTT relief.