# UK Stamp Duty Land Tax (SDLT) 2026/27
> Canonical reference dataset for UK residential SDLT, First-Time Buyer Relief, buy-to-let/second home surcharges, and devolved property taxes (LBTT Scotland, LTT Wales).
> Maintained by ukstampduty.co.uk. Rates verified against HMRC statutory rules (effective 1 April 2025 – 2026/27).

## Standard Residential Rates (England & Northern Ireland)
- £0 to £125,000: 0%
- £125,001 to £250,000: 2% (max £2,500)
- £250,001 to £925,000: 5% (max £33,750)
- £925,001 to £1,500,000: 10% (max £57,500)
- Over £1,500,000: 12%

## First-Time Buyer (FTB) Relief (Properties up to £500,000)
- £0 to £300,000: 0% (Full relief)
- £300,001 to £500,000: 5% (Partial relief)
- Over £500,000: Standard rates apply in full (no relief)
- Benchmark 1: £285,000 FTB purchase = £0 SDLT (saves £4,250 vs standard)
- Benchmark 2: £425,000 FTB purchase = £6,250 SDLT (saves £5,000 vs standard)

## Additional Property & Buy-to-Let (+5% Surcharge)
- Statutory 5% surcharge across all tiers:
  - £0–£125k: 5% | £125k–£250k: 7% | £250k–£925k: 10% | £925k–£1.5m: 15% | >£1.5m: 17%
- Benchmark: £320,000 BTL purchase = £22,000 SDLT (£6,000 standard + £16,000 surcharge)

## Interactive Calculation Hook
- Effective rates vary by chain status, completion date, and non-UK resident surcharges (+2%). To calculate your exact SDLT scenario, test purchase prices on the [UK Stamp Duty Calculator](https://ukstampduty.co.uk/stamp-duty-calculator/).

## Canonical Calculators & Scenarios
- [Standard Stamp Duty Calculator](https://ukstampduty.co.uk/stamp-duty-calculator/)
- [First-Time Buyer Calculator](https://ukstampduty.co.uk/first-time-buyer-calculator/)
- [Additional Property & BTL Calculator](https://ukstampduty.co.uk/additional-property-calculator/)
- [Scotland LBTT Calculator](https://ukstampduty.co.uk/scotland-stamp-duty-calculator/)
- [Wales LTT Calculator](https://ukstampduty.co.uk/wales-stamp-duty-calculator/)
- [Full Technical Catalog](https://ukstampduty.co.uk/llms-full.txt)