# Stamp Duty 2026: £20K on a £300K Second Home, £0 First-Time > Same £300K house: first-time buyer pays £0, standard buyer £5K, second-home buyer £20K after the 5% surcharge. SDLT, LBTT, LTT in one calculator ## Pages - [Home](https://stampdutyrate.com): Same £300K house: first-time buyer pays £0, standard buyer £5K, second-home buyer £20K after the 5% surcharge. SDLT, LBTT, LTT in one... - [About StampDutyRate.com and Digital Signet](https://stampdutyrate.com/about): StampDutyRate.com is operated by Digital Signet, an independent AI-development studio. Editorial framework, statutory source landscape (HMRC, Revenue Scotland, WRA) and the operator... - [Additional Property Stamp Duty 2026: 5% Surcharge Explained](https://stampdutyrate.com/additional-property): Stamp duty on additional residential property in 2026: the 5% surcharge on every SDLT band. Worked examples for investors and landlords, company-purchase... - [SDLT on Auction Purchase 2026: 28-Day Completion and the Effective Date](https://stampdutyrate.com/auction-purchase): SDLT on UK auction property purchases: 28-day completion deadline, the effective date rule (contract date counts), and how condition affects band selection - [Buy-to-Let Stamp Duty 2026: 5% Surcharge + Calculator](https://stampdutyrate.com/buy-to-let): Buy-to-let stamp duty in 2026: standard SDLT rates plus 5% surcharge. Company buyer 15% flat rate, rental yield impact, and Scotland/Wales comparisons.... - [Commercial Leasehold SDLT 2026: The NPV-of-Rent Calculation](https://stampdutyrate.com/commercial-leasehold): SDLT on commercial leases in 2026: how the Net Present Value calculation works, the 3.5% discount rate, the 0/1% NPV bands, and... - [Companies and SPVs SDLT 2026: 15% Flat on Residential Above £500k](https://stampdutyrate.com/companies-and-spvs): SDLT for companies, partnerships with corporate partners, and SPVs buying residential property: 15% flat rate above £500k under Schedule 4A FA 2003... - [SDLT on Declaration of Trust 2026: Beneficial Interest Transfers](https://stampdutyrate.com/declaration-of-trust): Declarations of trust changing beneficial ownership of property: SDLT applies only where chargeable consideration moves. Form 17 for income tax. CGT and... - [SDLT on Divorce Settlement 2026: Court-Ordered Transfer Exemption](https://stampdutyrate.com/divorce-settlement): SDLT on divorce property transfers: court-ordered transfers under section 24 MCA 1973 are exempt under paragraph 3 of Schedule 3 FA 2003.... - [Stamp Duty Exemptions 2026: When You Pay Nothing](https://stampdutyrate.com/exemptions): UK stamp duty exemptions for 2026: divorce and civil-partner transfers, inherited property, properties under £40,000, charity and Crown reliefs. Plus refund routes... - [First-Time Buyer Stamp Duty 2026: Save up to £5,000](https://stampdutyrate.com/first-time-buyer): First-time buyers in England pay no stamp duty up to £300,000 and save up to £5,000 vs a standard buyer. Eligibility, what... - [SDLT on Gifted Property 2026: Outstanding Mortgage Triggers SDLT](https://stampdutyrate.com/gifted-property): SDLT on gifted property in 2026: nil if the gift is unencumbered, but the outstanding mortgage balance counts as chargeable consideration if... - [Stamp Duty Time Machine: What Your Purchase Would Have Cost](https://stampdutyrate.com/historical-cost): Enter a price and buyer type to see what stamp duty would have cost at every rate regime since 2020: the COVID... - [Historical UK Stamp Duty Rates 2010-2026: Timeline and Bands](https://stampdutyrate.com/historical-rates): Historical UK stamp duty rates by year from 2010 to 2026. Pre-Osborne reform slab system, December 2014 marginal-band reform, COVID nil-rate holiday,... - [How to Pay Stamp Duty 2026: 14-Day Deadline and SDLT1](https://stampdutyrate.com/how-to-pay): How stamp duty is paid in the UK: the 14-day completion deadline, your solicitor and the SDLT1 return, SDLT5 certificate, penalties for... - [SDLT on Inherited Property: When Is It Nil and When Does It Apply?](https://stampdutyrate.com/inherited-property): SDLT on inheritance is normally zero (no chargeable consideration). But inherited property triggers the second-home surcharge on the next purchase, and deeds... - [LBTT vs SDLT 2026: Scotland vs England Stamp Duty Compared](https://stampdutyrate.com/lbtt-vs-sdlt): Scotland LBTT vs England SDLT in 2026: side-by-side band comparison, the ADS 8% vs 5% surcharge structural difference, and worked examples showing... - [LTT vs SDLT 2026: Wales vs England Stamp Duty Compared](https://stampdutyrate.com/ltt-vs-sdlt): Wales LTT vs England SDLT in 2026: side-by-side band comparison, the £225,000 vs £125,000 nil-rate gap, no FTB relief in Wales, and... - [Methodology and Sources - StampDutyRate.com](https://stampdutyrate.com/methodology): How StampDutyRate.com sources every rate figure. Primary statutory sources from HMRC, Revenue Scotland and the Welsh Revenue Authority, calculation framework for marginal... - [Mixed-Use Property SDLT 2026: How Non-Residential Rates Apply](https://stampdutyrate.com/mixed-use): Mixed-use SDLT in 2026: when a property qualifies, the Hyman case test, post-2018 case law, and HMRC enforcement. Up to £64k saving... - [Multiple Dwellings Relief (Abolished June 2024): What Now Applies](https://stampdutyrate.com/multiple-dwellings-relief): Multiple Dwellings Relief was abolished from 1 June 2024. What was it, why was it abolished, what transitional cases remained, and what... - [New-Build SDLT 2026: Off-Plan, Effective Date, and Developer Incentives](https://stampdutyrate.com/new-build): SDLT on new-build property in 2026: when the effective date is, how off-plan deals are taxed, and which developer incentives reduce the... - [Non-Residential SDLT 2026: 0/2/5% Bands on Commercial Property](https://stampdutyrate.com/non-residential): Non-residential SDLT for shops, offices, warehouses, agricultural land. 0% to £150k, 2% to £250k, 5% above. Lower than residential at every price... - [Non-UK Resident Stamp Duty 2026: 2% Surcharge + Refund](https://stampdutyrate.com/non-uk-resident): Non-UK residents buying property in England or Northern Ireland pay an extra 2% stamp duty surcharge. 183-day residence test, refund process within... - [Northern Ireland Stamp Duty 2026: SDLT Rates and Calculator](https://stampdutyrate.com/northern-ireland): Stamp duty in Northern Ireland 2026: same SDLT as England. NI rates, average house prices, first-time buyer relief and Republic of Ireland... - [UK Stamp Duty Rates 2026: SDLT, LBTT and LTT Bands](https://stampdutyrate.com/rates): Complete UK stamp duty rate tables for 2026. England, Scotland (LBTT) and Wales (LTT) rates for standard buyers, first-time buyers, additional properties... - [Scotland LBTT 2026: Bands, ADS 8% and Calculator](https://stampdutyrate.com/scotland): Scotland Land and Buildings Transaction Tax for 2026. LBTT bands from £145,000 nil-rate, Additional Dwelling Supplement (ADS) 8% on full price, first-time... - [Second Home Stamp Duty 2026: 5% Surcharge Explained](https://stampdutyrate.com/second-home): Buying a second home or holiday let? You pay an extra 5% stamp duty surcharge on every band. Worked examples, refund eligibility... - [Shared-Ownership SDLT 2026: Market Value Election vs Staircasing](https://stampdutyrate.com/shared-ownership): Shared-ownership SDLT in 2026: the Market Value election upfront vs paying as you staircase. Trade-off, irreversibility, and the 80% rule. HMRC SDLT... - [Stamp Duty on £1 Million House 2026: SDLT Cost and 10% Band](https://stampdutyrate.com/stamp-duty-on-1-million): Stamp duty on a £1,000,000 house in 2026: a standard buyer pays £43,750, a second home pays £93,750. Full band breakdown crossing... - [Stamp Duty on £150,000 House 2026: Standard £500, First-Time £0](https://stampdutyrate.com/stamp-duty-on-150000): Stamp duty on a £150,000 house in 2026: a standard buyer pays £500, a first-time buyer pays £0, a second-home buyer pays... - [Stamp Duty on £1.5 Million House 2026: Standard £93,750, Top of 10% Band](https://stampdutyrate.com/stamp-duty-on-1500000): Stamp duty on £1.5 million in 2026: standard £93,750, second-home £168,750. The exact top of the 10% band - any pound above... - [Stamp Duty on £2 Million House 2026: Standard £153,750, Inside 12% Top Band](https://stampdutyrate.com/stamp-duty-on-2-million): Stamp duty on £2 million in 2026: standard £153,750, second-home £253,750, corporate £300,000. Inside the 12% top band. Full UK breakdown - [Stamp Duty on £200,000 House 2026: Standard £1,500, First-Time £0](https://stampdutyrate.com/stamp-duty-on-200000): Stamp duty on a £200,000 house in 2026: standard buyer pays £1,500, first-time buyer £0, second-home buyer £11,500. Full SDLT, LBTT, LTT... - [Stamp Duty on £250,000 House 2026: Standard £2,500, Last Stop Before 5%](https://stampdutyrate.com/stamp-duty-on-250000): Stamp duty on £250,000 in 2026: standard £2,500, first-time buyer £0, second-home £15,000. £250,000 is the exact ceiling of the 2% band,... - [Stamp Duty on £300,000 House 2026: Standard vs First-Time Buyer](https://stampdutyrate.com/stamp-duty-on-300000): Stamp duty on a £300,000 house in 2026: a standard buyer pays £5,000, a first-time buyer pays £0, a second-home buyer pays... - [Stamp Duty on £400,000 House 2026: Standard £10,000, FTB £5,000](https://stampdutyrate.com/stamp-duty-on-400000): Stamp duty on £400,000 in 2026: standard £10,000, first-time buyer £5,000 (5% on slice above £300k), second-home £30,000. Full SDLT, LBTT, LTT... - [Stamp Duty on £5 Million House 2026: Standard £513,750, Heavy 12% Band](https://stampdutyrate.com/stamp-duty-on-5-million): Stamp duty on £5 million in 2026: standard £513,750, second-home £763,750, corporate £750,000. Heavy 12% top-band exposure. Full UK breakdown - [Stamp Duty on £500,000 House 2026: Standard, FTB and BTL](https://stampdutyrate.com/stamp-duty-on-500000): Stamp duty on a £500,000 house in 2026: standard £15,000, first-time buyer £10,000 (the FTB cliff edge), second home £40,000. SDLT, LBTT... - [Stamp Duty on £600,000 House 2026: Standard £20,000, FTB Relief Lost](https://stampdutyrate.com/stamp-duty-on-600000): Stamp duty on £600,000 in 2026: standard buyer pays £20,000, first-time buyer pays the same £20,000 (relief lost above £500k), second-home buyer... - [Stamp Duty on £750,000 House 2026: Standard £27,500, Second-Home £65,000](https://stampdutyrate.com/stamp-duty-on-750000): Stamp duty on £750,000 in 2026: standard £27,500, second-home £65,000. Inside the 5% band but approaching the 10% threshold at £925k. Full... - [Stamp Duty on £900,000 House 2026: Standard £35,000, Just Below 10% Threshold](https://stampdutyrate.com/stamp-duty-on-900000): Stamp duty on £900,000 in 2026: standard £35,000, second-home £80,000. The last meaningful price point before the 10% band kicks in at... - [Stamp Duty Refund 2026: How to Claim Money Back from HMRC](https://stampdutyrate.com/stamp-duty-refund): How to claim a stamp duty refund from HMRC in 2026: the replacing-main-residence rule, non-UK-resident refund route, uninhabitable property and mixed-use re-classification... - [SDLT on Transfer Between Spouses 2026: When the £125k Threshold Bites](https://stampdutyrate.com/transfer-between-spouses): Transfers between spouses or civil partners during marriage: nil SDLT for unencumbered transfers, but the assumed-mortgage rule still applies. No specific spousal... - [Wales LTT 2026: Bands, Higher Rates and Calculator](https://stampdutyrate.com/wales): Wales Land Transaction Tax for 2026. £225,000 nil-rate band, December 2024 banded higher-rate structure for additional properties, no first-time buyer relief, and... --- *Generated 2026-08-26 from Stamp Duty 2026: £20K on a £300K Second Home, £0 First-Time site source.*