When building or updating a Stamp Duty Costs calculator for the 2026/27 tax year, practitioners must account for the reversion to historic thresholds. Stamp Duty Land Tax (SDLT) is a tax on land transactions, not documents, applying to any acquisition of a chargeable interest in land.
Crucially, the temporary increase to residential nil-rate thresholds ended on 31 March 2025. For transactions with an effective date on or after 1 April 2025, the standard residential nil-rate threshold returns to £125,000.
Standard Residential Rates and First-Time Buyers
Your Stamp Duty Costs calculator must apply the revised standard rates for residential property purchases in England and Northern Ireland.
Table: Standard Residential SDLT Rates (2026/27)
| Chargeable Consideration | SDLT Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Over £1,500,000 | 12% |
For First-Time Buyers (FTB), the withdrawal of the temporary relief means the nil-rate threshold reverted to £300,000 from 1 April 2025, and the maximum property value eligible for this relief returned to £500,000.
Additional Dwellings and Corporate Purchases
Section 51 of the Finance Act 2025 introduced increased higher rates for purchases of additional dwellings. A 5% baseline surcharge now applies over the standard rates.
In Schedule 4ZA to FA 2003 (higher rates of stamp duty land tax for additional dwellings etc), for the Table A in section 55(1B)… substitute— TABLE A: RESIDENTIAL… So much as does not exceed £125,000 [at] 5%”
Table: Higher Rates for Additional Dwellings (FA 2025, s 51)
| Chargeable Consideration | Higher SDLT Rate |
|---|---|
| Up to £125,000 | 5% |
| £125,001 to £250,000 | 7% |
| £250,001 to £925,000 | 10% |
| £925,001 to £1,500,000 | 15% |
| Over £1,500,000 | 17% |
Furthermore, for corporate clients, section 53 of the Finance Act 2025 increased the single rate of SDLT payable by companies and non-natural persons acquiring “higher threshold interests” (dwellings over £500,000) from 15% to 17%.
Integrating Devolved Property Taxes
A comprehensive Stamp Duty Costs calculator must automatically route Scottish and Welsh properties to their respective devolved tax regimes.
Scotland: Land and Buildings Transaction Tax (LBTT)
The Scottish Parliament sets LBTT rates. For 2026/27, the residential nil-rate band sits at £145,000, rising to 2% up to £250,000, 5% up to £325,000, 10% up to £750,000, and 12% thereafter. First-time buyers benefit from an increased nil-rate ceiling of £175,000. Notably, the Additional Dwelling Supplement (ADS) applies as a flat 8% surcharge on the total purchase price.
Wales: Land Transaction Tax (LTT)
The Welsh Revenue Authority manages LTT. For 2026/27, the Welsh residential nil-rate band covers the first £225,000 of consideration. Rates then progress to 6% up to £400,000, 7.5% up to £750,000, 9% up to £1.5m, and 12% above this threshold.
Next steps for research: Review the incoming “property rates” of income tax (22%, 42%, 47%) legislated in Section 7 of the Finance Act 2026, which take effect in the 2027/28 tax year, to evaluate long-term corporate vs individual property holding structures.
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