Content reviewed 2 Oct 2026 · 2026/27 tax year

Stamp Duty on a £300,000 House in 2026/27

You'll pay £5,000 in stamp duty on a £300,000 property in England — that's an effective rate of 1.67%

Tax Comparison Across the UK

Residential purchase estimate. Uses rates checked on 2 October 2026, without historical contract protection. Future purchases assume these published rates continue.

One dwelling bought by an individual, with the correct buyer category already established. Where first-time buyer relief is offered, it assumes every buyer meets the ownership and main-home conditions. Replacing a main residence can avoid additional-property rates even if you own other property.

Excludes linked transactions, companies/trusts, mixed or non-residential use, lease rent, shared ownership, other reliefs and the non-UK-resident SDLT surcharge. Confirm these cases and any refund conditions with your conveyancer.

HMRC SDLT rules Revenue Scotland ADS rules WRA LTT rates

	England (SDLT)	Scotland (LBTT)	Wales (LTT)
Standard rate	£5,000	£4,600	£4,500
First-time buyer	£0	£4,000	No relief
Additional property	£20,000	£28,600	£19,950

SDLT Band Breakdown (England)

0–125000 @ 0%£0

125000–250000 @ 2%£2,500

250000–300000 @ 5%£2,500

Total SDLT£5,000

First-Time Buyer Relief

As a first-time buyer purchasing a £300,000 property, you'd pay £0 — saving £5,000 compared to the standard rate.

0–300000 @ 0%£0

Additional Property Surcharge

Buying a £300,000 property as a second home or buy-to-let attracts the 5% surcharge, bringing the total to £20,000 — that's £15,000 more than the standard rate.