Home mover
£213,750
8.6% of the price
Stamp Duty on a £2,500,000 Property in England & Northern Ireland (2026)
£213,750
Stamp Duty Land Tax (SDLT) on a £2,500,000 property for a home mover or single-property buyer. Effective rate 8.6%. Source: HMRC.
First-time buyer
£213,750
No relief at this price
Additional property
£338,750
£125,000 more than a home mover
Non-UK resident
£263,750
£50,000 surcharge
How the £213,750 is built up
| Portion of the price | Rate | Amount in band | Tax |
|---|---|---|---|
| £0 to £125,000 | 0% | £125,000 | £0 |
| £125,000 to £250,000 | 2% | £125,000 | £2,500 |
| £250,000 to £925,000 | 5% | £675,000 | £33,750 |
| £925,000 to £1,500,000 | 10% | £575,000 | £57,500 |
| £1,500,000 to £2,500,000 | 12% | £1,000,000 | £120,000 |
| Total | £213,750 | ||
What each type of buyer pays
| Buyer | Tax | Effective rate | Why |
|---|---|---|---|
| Home mover or only property | £213,750 | 8.6% | Standard rates |
| First-time buyer | £213,750 | 8.6% | Relief withdrawn above £500,000 |
| Additional property or second home | £338,750 | 13.6% | Higher-rate table |
| Non-UK resident, home mover | £263,750 | 10.5% | Adds 2 percentage points to every band |
Work out a different price
£213,750
SDLT on a £2,500,000 property in England & Northern Ireland. That is an effective rate of 8.6%.
The same property in the other UK nations
| Nation | Tax | Home mover pays | Difference |
|---|---|---|---|
| England & Northern Ireland | SDLT | £213,750 | - |
| Scotland | LBTT | £258,350 | +44,600 |
| Wales | LTT | £231,750 | +18,000 |
Full £2,500,000 comparison across England, Scotland and Wales, for every buyer type
Common questions
How much stamp duty do I pay on a £2,500,000 property in England & Northern Ireland?
£213,750 if you are a home mover or this is your only property. A first-time buyer pays £213,750. An additional property or second home costs £338,750.
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.