Buying a home in England or Northern Ireland? What you pay in stamp duty depends just as much on where you buy as what you buy.
A first-time buyer purchasing a home in the North East may pay nothing at all, while someone buying a similar property in London could face a stamp duty bill worth tens of thousands of pounds. According to Zoopla research published on 9 July 2026, fewer than one in 10 first-time buyers pay Stamp Duty Land Tax (SDLT) in Northern England, compared with almost eight in 10 in London.
In this guide, you'll see how stamp duty costs vary across England and Northern Ireland, which regions are most affected, the average SDLT bill buyers face, and what you could expect to pay based on where you're buying. (Scotland and Wales operate different property tax systems and are not covered here).
Key Takeaways
- In England and Northern Ireland, Stamp Duty Land Tax (SDLT) is generally payable on residential property purchases above £125,000, while eligible first-time buyers can benefit from relief on purchases up to £300,000 for the 2025/26 tax year
- According to Zoopla’s research published on 9 July 2026, only 2.1% of first-time buyers in the North East pay stamp duty, compared with 79.7% of first-time buyers in London
- According to Zoopla, more than four in five home movers pay stamp duty in every English region except the North East, making SDLT an almost unavoidable cost when moving home
- A family buying a £600,000 home in the South East would pay £20,000 in stamp duty under the standard residential SDLT rates
- Purchasing that same £600,000 property as a second home increases the stamp duty bill to £50,000 because of the higher rates that apply to additional residential properties
Do First-Time Buyers Pay More Stamp Duty in the North of England or the South?
First-time buyers are far more likely to pay stamp duty in the South of England than in the North. This is because eligible first-time buyers pay no Stamp Duty Land Tax (SDLT) on the first £300,000 of a property purchase, and average house prices in many northern regions fall below that threshold. As a result, around nine in 10 first-time buyers in the North and Midlands pay no SDLT. In London and the South East, where average property prices are well above £300,000, most first-time buyers pay stamp duty on top of their deposit.
Richard Donnell, Executive Director at Zoopla, summed it up by saying that in the North and Midlands, the £300,000 threshold “takes nine in 10 first-time buyers out of paying anything extra to buy their home,” whereas buyers in the South often face a stamp duty bill alongside an already sizeable deposit.
How Much Do First-Time Buyers Pay in Stamp Duty in Each Region?
First-time buyers are far more likely to pay SDLT in Southern England than in the North. According to Zoopla's analysis of buyer enquiries during the first half of 2026, 79.7% of first-time buyers in London pay stamp duty, compared with just 2.1% in the North East.
The table below shows the share of first-time buyers facing a stamp duty bill in each English region, set against the region's average house price. The share who pay is from Zoopla's stamp duty study of buyer enquiries in the first half of 2026 and the average house price is from Zoopla's House Price Index for June 2026 (all buyers, all property types).
The pattern is clear. Where the typical home sits below the £300,000 first-time buyer threshold, almost nobody pays.
Region | % of First-Time Buyers Who Pay Stamp duty | Average House Price (June 2026) |
|---|---|---|
North East | 2.1% | £151,100 |
Yorkshire & the Humber | 3.8% | £194,000 |
North West | 6.2% | £208,300 |
West Midlands | 9.3% | £238,000 |
South West | 21.2% | £311,500 |
East of England | 52% | £338,700 |
South East | 51% | £384,100 |
London | 79.7% | £529,500 |
The link is direct. In the North East, where the average home costs £151,100, a first-time buyer would have to spend nearly double the local average before paying any stamp duty at all – so just 2.1% do. In London, where the average home is £529,500, most first-time buyers are well over the £300,000 threshold. So, 79.7% pay SDLT.
For existing homeowners buying their next property, there is no first-time buyer relief. That is why more than four in five home movers pay stamp duty in every English region except the North East, where 63.5% face a bill. In Yorkshire and the North West, the average mover bill is around £2,200. This is less than one penny in every pound of the purchase price. In the South East it averages £11,250, and in London, where the median home mover asking price is £600,000, the bill reaches £20,000.
What Are the 2025/26 Stamp Duty Rates?
For the 2025/26 tax year, Stamp Duty Land Tax is charged at rates ranging from 0% to 12%, depending on the purchase price and the type of buyer. Standard residential purchases pay no SDLT on the first £125,000, with higher rates applying only to the portion of the purchase price that falls within each tax band. This "slice" system means you do not pay a single rate on the entire purchase price.
Portion of Purchase Price | Standard Rate |
|---|---|
Up to £125,000 | 0% |
£125,001 to £250,000 | 2% |
£250,001 to £925,000 | 5% |
£925,001 to £1.5 million | 10% |
Above £1.5 million | 12% |
Eligible first-time buyers pay 0% on the first £300,000 of a property costing up to £500,000, and 5% on the portion between £300,001 and £500,000, under section 57B and Schedule 6ZA of the Finance Act 2003. If the purchase price exceeds £500,000, first-time buyer relief is lost entirely.
Some buyers pay higher rates. Those purchasing an additional residential property, such as a second home, pay a 5% surcharge on top of the standard SDLT rates under Schedule 4ZA of the Finance Act 2003. This surcharge increased from 3% to 5% on 31 October 2024. Buyers treated as non-UK residents for SDLT purposes may also pay an additional 2% surcharge under Schedule 9A of the Finance Act 2003.
The current SDLT thresholds came into effect on 1 April 2025, when the temporary higher nil-rate bands ended, and they remained unchanged following the Autumn Budget on 26 November 2025.
How Much Stamp Duty Would You Pay On A Typical Move? Let's See an Example
Take a couple upsizing from a flat to a family house in the South East. They’ve found a home at £600,000, they’re selling their old place, and they’re not keeping any other property. This is the most common situation the Zoopla data describes — a straightforward main-residence move — and here is what stamp duty will cost them.
Portion of the £600,000 Price | Rate | SDLT |
|---|---|---|
First £125,000 | 0% | £0 |
£125,001 to £250,000 | 2% | £2,500 |
£250,001 to £600,000 | 5% | £17,500 |
Total | Cell | £20,000 |
That £20,000 lands on top of their deposit, moving costs and legal fees, and it’s a cost many movers underestimate until the conveyancer’s completion statement arrives.
Now change one detail. Suppose the same couple keep their old flat to let out and buy the £600,000 house as an additional property. The 5% surcharge now applies to every band.
Portion of the £600,000 Price | Rate With Surcharge | SDLT |
|---|---|---|
First £125,000 | 5% | £6,250 |
£125,001 to £250,000 | 7% | £8,750 |
£250,001 to £600,000 | 10% | £35,000 |
Total | Cell | £50,000 |
The decision to hold onto one flat adds £30,000 to the tax bill. If either buyer were non-UK resident, a further 2% across all bands would add £12,000 more.
Conclusion
If you're buying in an area where property prices exceed the SDLT thresholds, keeping a property you already own, or purchasing as a non-UK resident, stamp duty stops being a rounding error and becomes one of the largest single costs of your move.
The couple above didn't change house, they changed one decision about an old flat, and their SDLT bill increased by £30,000. Getting your SDLT position right before you exchange contracts is the difference between a planned cost and an expensive surprise. And if you've already completed and paid the higher rates when you shouldn't have, HMRC allows you to claim a refund, provided you do so within the applicable time limits.
Speaking of SDLT Refunds ...
If you paid the 5% surcharge on a purchase where you replaced your main home, or on a property that did not need to pay the extra charge, our SDLT refund service reviews whether you can reclaim it and handles the HMRC submission for you.
FAQs
Stamp Duty Land Tax is a tax charged by HMRC when you buy land or property in England and Northern Ireland above certain price thresholds. The amount you pay depends on factors such as the purchase price, whether you're a first-time buyer, buying an additional property, or classed as a non-UK resident for SDLT purposes. Scotland and Wales have different property transaction taxes.
There is no single stamp duty charge in the UK. For the 2025/26 tax year, the standard residential SDLT rates range from 0% to 12%, depending on the portion of the property's purchase price that falls within each tax band. Additional property purchases generally attract a 5% surcharge, while qualifying non-UK resident buyers may also pay a 2% surcharge.
Stamp duty is calculated using a slice system. This means each SDLT rate applies only to the portion of the purchase price that falls within a particular tax band, rather than the entire purchase price.
Because average prices there fall below the tax-free thresholds. In other words, homes there cost below £300,000.
No. Stamp duty applies only in England and Northern Ireland. Scotland charges Land and Buildings Transaction Tax (LBTT) and Wales charges Land Transaction Tax (LTT), each with its own rates and thresholds.
Yes. If you buy a new home before selling the old one, or keep the old one to let, the 5% additional-dwelling surcharge usually applies, under Schedule 4ZA FA 2003. You can reclaim the surcharge if you sell your previous main residence within 36 months of the new purchase, but you must then file the claim within 12 months of the sale (or of the SDLT return filing date, whichever is later.
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