The great Making Tax Digital risk compliance risk – Why are 65 per cent of people still not registered?
26 May 2026
Resource Centre
Home 
Resource Centre 
Tax Tables
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% |
© 2026
