Home mover
£273,750
9.1% of the price
Stamp Duty on a £3,000,000 Property in England & Northern Ireland (2026)
£273,750
Stamp Duty Land Tax (SDLT) on a £3,000,000 property for a home mover or single-property buyer. Effective rate 9.1%. Source: HMRC.
First-time buyer
£273,750
No relief at this price
Additional property
£423,750
£150,000 more than a home mover
Non-UK resident
£333,750
£60,000 surcharge
How the £273,750 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 £3,000,000 | 12% | £1,500,000 | £180,000 |
| Total | £273,750 | ||
What each type of buyer pays
| Buyer | Tax | Effective rate | Why |
|---|---|---|---|
| Home mover or only property | £273,750 | 9.1% | Standard rates |
| First-time buyer | £273,750 | 9.1% | Relief withdrawn above £500,000 |
| Additional property or second home | £423,750 | 14.1% | Higher-rate table |
| Non-UK resident, home mover | £333,750 | 11.1% | Adds 2 percentage points to every band |
Work out a different price
£273,750
SDLT on a £3,000,000 property in England & Northern Ireland. That is an effective rate of 9.1%.
The same property in the other UK nations
| Nation | Tax | Home mover pays | Difference |
|---|---|---|---|
| England & Northern Ireland | SDLT | £273,750 | - |
| Scotland | LBTT | £318,350 | +44,600 |
| Wales | LTT | £291,750 | +18,000 |
Full £3,000,000 comparison across England, Scotland and Wales, for every buyer type
Common questions
How much stamp duty do I pay on a £3,000,000 property in England & Northern Ireland?
£273,750 if you are a home mover or this is your only property. A first-time buyer pays £273,750. An additional property or second home costs £423,750.
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.