Stamp Duty in Northern Ireland
Northern Ireland uses Stamp Duty Land Tax at rates identical to England, administered by HM Revenue & Customs. There is no separate Northern Irish property transaction tax.
Scotland and Wales left Stamp Duty Land Tax and built their own taxes. Northern Ireland did not. The property transaction tax in Northern Ireland is SDLT, set by the UK government and collected by HM Revenue & Customs, with exactly the same bands, thresholds, reliefs and surcharges that apply in England. Because the rates are identical, this site does not publish a separate Northern Irish price ladder. The England and Northern Ireland pages cover Northern Ireland precisely, and every figure on them is the figure a Northern Irish buyer pays. The real difference between the two is not the tax, it is the prices the tax is charged on. Rates shown are for 2026-27, verified on 9 August 2026.
Identical rates, so use the England & Northern Ireland pages
There is no Northern Irish rate table to look up, because there is no Northern Irish version of the tax. Every band, the first-time buyer relief and its cap, the higher rates on additional dwellings and the non-resident surcharge all apply here in the same terms as in England. The England and Northern Ireland pages on this site are the Northern Irish pages. Following a price there gives the exact figure for a Northern Irish purchase, with no adjustment needed.
Lower average prices put more purchases in the lower bands
What differs across the Irish Sea is the market, not the statute. Average house prices in Northern Ireland are typically well below those in England, so a larger share of Northern Irish transactions sit below £125,000 and pay nothing, or clear only the first charging band. For the same reason the first-time buyer cap at £500,000 binds on far fewer Northern Irish purchases than English ones, and the relief is available in full much more often.
The surcharges apply in Northern Ireland too
Both SDLT surcharges reach Northern Ireland. A purchase that leaves the buyer owning an additional dwelling attracts the extra 5 percentage points on every band where the price is £40,000 or more. A non-UK resident buying in Northern Ireland pays the further 2 percentage points on every band, including zero-rate bands. Neither applies in Scotland or Wales in this form, so Northern Ireland is on the England side of every one of these rules.
Rates change at UK fiscal events, not devolved ones
SDLT is not devolved to the Northern Ireland Assembly. Bands and reliefs change when the UK government changes them, which in practice means at a UK Budget. Scottish and Welsh budgets move LBTT and LTT and have no effect here. That also means Northern Ireland gets no separate consultation or commencement date of its own: a UK change takes effect in Northern Ireland on the same day it takes effect in England.
Stamp duty at common Northern Ireland prices
| Price | Home mover | First-time buyer | Additional property |
|---|---|---|---|
| £150,000 | £500 | £0 | £8,000 |
| £180,000 | £1,100 | £0 | £10,100 |
| £200,000 | £1,500 | £0 | £11,500 |
| £250,000 | £2,500 | £0 | £15,000 |
| £300,000 | £5,000 | £0 | £20,000 |
| £350,000 | £7,500 | £2,500 | £25,000 |
| £400,000 | £10,000 | £5,000 | £30,000 |
| £500,000 | £15,000 | £10,000 | £40,000 |
Work out a Northern Ireland purchase
SDLT on a £200,000 property in England & Northern Ireland. That is an effective rate of 0.8%.
Every price
Northern Ireland uses the England and Northern Ireland ladder. Pick a price there to see the full band-by-band breakdown.
- £100,000
- £110,000
- £120,000
- £130,000
- £140,000
- £150,000
- £160,000
- £170,000
- £180,000
- £190,000
- £200,000
- £210,000
- £220,000
- £230,000
- £240,000
- £250,000
- £260,000
- £270,000
- £280,000
- £290,000
- £300,000
- £310,000
- £320,000
- £330,000
- £340,000
- £350,000
- £360,000
- £370,000
- £380,000
- £390,000
- £400,000
- £410,000
- £420,000
- £430,000
- £440,000
- £450,000
- £460,000
- £470,000
- £480,000
- £490,000
- £500,000
- £520,000
- £540,000
- £560,000
- £580,000
- £600,000
- £650,000
- £700,000
- £750,000
- £800,000
- £850,000
- £900,000
- £950,000
- £1,000,000
- £1,100,000
- £1,200,000
- £1,300,000
- £1,400,000
- £1,500,000
- £1,600,000
- £1,700,000
- £1,800,000
- £1,900,000
- £2,000,000
- £2,250,000
- £2,500,000
- £3,000,000
Common questions
Does Northern Ireland have its own stamp duty?
No. Northern Ireland uses Stamp Duty Land Tax, the UK-wide tax that also covers England, administered by HM Revenue & Customs. Unlike Scotland and Wales, Northern Ireland has no devolved property transaction tax of its own.
Are Northern Ireland stamp duty rates the same as England?
Yes, identical. The bands, the first-time buyer relief and its cap, the higher rates for additional dwellings and the non-resident surcharge are the same on both sides of the Irish Sea, and they change at the same moment.
Which pages should a Northern Irish buyer use?
The England and Northern Ireland pages. Because the rates are identical, publishing a duplicate Northern Irish price ladder would add nothing and repeat the same figures. Pick your price on the England and Northern Ireland ladder for the full band-by-band breakdown.
Do first-time buyers in Northern Ireland get relief?
Yes, the SDLT first-time buyer relief applies in Northern Ireland on the same terms as in England, including the price cap of £500,000 above which the relief is withdrawn in full. HM Revenue & Customs sets the qualifying conditions.
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.