Home mover
£0
0% of the price
Stamp Duty on a £100,000 Property in England & Northern Ireland (2026)
£0
Stamp Duty Land Tax (SDLT) on a £100,000 property for a home mover or single-property buyer. Effective rate 0%. Source: HMRC.
First-time buyer
£0
No relief at this price
Additional property
£5,000
£5,000 more than a home mover
Non-UK resident
£2,000
£2,000 surcharge
How the £0 is built up
| Portion of the price | Rate | Amount in band | Tax |
|---|---|---|---|
| £0 to £100,000 | 0% | £100,000 | £0 |
| Total | £0 | ||
What each type of buyer pays
| Buyer | Tax | Effective rate | Why |
|---|---|---|---|
| Home mover or only property | £0 | 0% | Standard rates |
| First-time buyer | £0 | 0% | Relief rates apply |
| Additional property or second home | £5,000 | 5% | Higher-rate table |
| Non-UK resident, home mover | £2,000 | 2% | Adds 2 percentage points to every band |
Work out a different price
£0
SDLT on a £100,000 property in England & Northern Ireland. That is an effective rate of 0%.
The same property in the other UK nations
Full £100,000 comparison across England, Scotland and Wales, for every buyer type
Common questions
How much stamp duty do I pay on a £100,000 property in England & Northern Ireland?
£0 if you are a home mover or this is your only property. A first-time buyer pays £0. An additional property or second home costs £5,000.
What is the tax called in England & Northern Ireland?
Stamp Duty Land Tax (SDLT), collected by HM Revenue & Customs. People commonly call all of the UK's property purchase taxes "stamp duty", but England & Northern Ireland uses SDLT.
Why is the additional property figure so much higher?
England & Northern Ireland applies a separate higher-rate table to additional properties, charging more in every band. It applies where the price is £40,000 or more.
Source: HMRC. Rates effective from 1 April 2025, verified 9 August 2026. Figures are computed from the published rate tables and checked against HMRC’s own calculator.