Buying a house in Northern Ireland (2026): every cost on top of the price
A buyer in Northern Ireland pays the same Stamp Duty Land Tax as in England, plus a solicitor and a Land Registry NI fee. A buyer who owns no other home pays £7,500 of SDLT on a £350,000 home; first-time buyers pay nothing up to £300,000; a buyer who already owns a home pays 5% of the price more, and a non-resident 2% more.
Key facts
- Northern Ireland charges Stamp Duty Land Tax with England's bands, reliefs and surcharges.
- Land Registry NI charges its own scale, from £100 to £535 on paper and less lodged electronically.
- The SDLT return and payment are due within 14 days of completion, usually handled by the solicitor.
- A solicitor does the conveyancing; the seller's solicitor orders the property certificates and searches.
What do you pay on top of the price in Northern Ireland?
| Cost | What it is | How much |
|---|---|---|
| Stamp Duty Land Tax (SDLT) | The purchase tax, the same as in England | Set by bands and by the buyer’s situation |
| Solicitor | The conveyancing, always done by a solicitor | Market price |
| Land Registry NI fee | Registering the buyer as owner with Land & Property Services | Fixed scale by value |
For a buyer who lives in the UK and will own no other home, a £350,000 home costs:
| Line | Kind | Amount | Estimate range | Share of price |
|---|---|---|---|---|
| Stamp Duty Land Tax | Tax | £7,500 | 2.14% | |
| Solicitor's conveyancing fee (market rate) | Fee, estimate | £1,300 | £1,000 to £2,000 | 0.37% |
| Land Registry NI fee (Land & Property Services) | Fee | £535 | 0.15% | |
| Taxes | £7,500 | 2.14% | ||
| Fees, typical | £1,835 | £1,535 to £2,535 | 0.52% | |
| Total on top of the price | £9,335 | £9,035 to £10,035 | 2.67% |
There is no searches line: in Northern Ireland the seller’s solicitor orders the property certificates and searches as part of the title pack, as the Law Society of Northern Ireland’s consumer guide describes.
How much is stamp duty in Northern Ireland in 2026?
The same as in England (Northern Ireland or England sets the two side by side). Stamp Duty Land Tax is set by the Finance Act 2003 for England and Northern Ireland together, and HMRC collects it. It is worked out in slices:
Stamp Duty Land Tax
Charged in bands on the price: each slice is taxed at its own rate, rounded down to the whole unit.
| Slice of the value | Rate on that slice |
|---|---|
| up to £125,000 | 0% |
| £125,000 to £250,000 | 2% |
| £250,000 to £925,000 | 5% |
| £925,000 to £1,500,000 | 10% |
| over £1,500,000 | 12% |
Applies when except when the buyer is a first-time buyer, the buyer owns no other home, it is for your main home and the price is £500,000 or less.
So a £250,000 home pays £2,500, and a £350,000 home £7,500. The Northern Ireland stamp duty guide has first-time buyers, second homes, buyers from abroad and refunds.
How does the buyer’s situation change the bill?
On a £350,000 home:
| Buyer | SDLT |
|---|---|
| Owns no other home, UK resident | £7,500 |
| First-time buyer | £2,500 |
| Already owns a home | £25,000 |
| Not UK resident, owns no other home | £14,500 |
First-time buyers pay nothing up to £300,000. A buyer who will own another home anywhere pays 5% of the price on top, and a buyer who is not UK resident 2%.
What does buying cost at different prices?
| Price | Taxes | Fees, typical | Total on top | Estimate range | Share of price |
|---|---|---|---|---|---|
| £100,000 | £0 | £1,520 | £1,520 | £1,220 to £2,220 | 1.52% |
| £150,000 | £500 | £1,560 | £2,060 | £1,760 to £2,760 | 1.37% |
| £200,000 | £1,500 | £1,670 | £3,170 | £2,870 to £3,870 | 1.58% |
| £250,000 | £2,500 | £1,725 | £4,225 | £3,925 to £4,925 | 1.69% |
| £300,000 | £5,000 | £1,835 | £6,835 | £6,535 to £7,535 | 2.28% |
| £400,000 | £10,000 | £1,835 | £11,835 | £11,535 to £12,535 | 2.96% |
| £500,000 | £15,000 | £1,835 | £16,835 | £16,535 to £17,535 | 3.37% |
How much is the Land Registry NI fee?
Land & Property Services charges by the value of the home, under the Land Registry (Fees) Order (Northern Ireland) 2014, which is still in force. Lodged on paper:
Land Registry NI fee (Land & Property Services)
A fixed amount set by the band the price falls in.
| Value | Amount |
|---|---|
| up to £20,000 | £100 |
| £20,000 to £80,000 | £160 |
| £80,000 to £100,000 | £220 |
| £100,000 to £150,000 | £260 |
| £150,000 to £200,000 | £370 |
| £200,000 to £250,000 | £425 |
| over £250,000 | £535 |
Applies to every purchase.
The fee to register a transfer, lodged on paper. Lodged electronically it is lower: £80, £120, £160, £220, £310, £355 or £445 for the same bands. It is charged on the market value, which the Registrar usually takes to be the price.
Lodged electronically, each band is lower. Registering a mortgage adds £110, or £90 electronically. The Department of Finance consulted on new fees in 2026; no new order has been made.
What is the buying process in Northern Ireland?
A solicitor acts for each side; the Law Society of Northern Ireland’s consumer guide describes their work. In outline:
| Step | What happens | Money |
|---|---|---|
| Offer accepted | Buyer instructs a solicitor | |
| Title pack | The seller’s solicitor sends the deeds, the contract, property certificates and searches; the buyer’s solicitor checks the title | |
| Contracts signed | The sale becomes binding | The deposit |
| Completion | The price is paid and the keys handed over | Balance of the price; solicitor’s bill |
| Within 14 days of completion | SDLT return and payment to HMRC | SDLT |
| After completion | The buyer’s solicitor registers the transfer at Land Registry NI | Land Registry NI fee |
What this section does not cover
- Commercial property, agricultural land and mixed use.
- Unregistered land in the Registry of Deeds.
- Companies, shared ownership and housing association sales.
- Surveys, mortgage fees and the seller’s costs.
Taxes and fees
- Stamp duty in Northern Ireland (2026): rates, reliefs and surcharges
Northern Ireland charges Stamp Duty Land Tax with the same bands as England: nothing up to £125,000, then 2%, 5%, 10% and 12% on the slices above, so £7,500 on a £350,000 home. First-time buyers pay nothing up to £300,000. A buyer who will own another home pays 5% of the price more, and a buyer who is not UK resident 2% more.
Questions people ask
Is there stamp duty in Northern Ireland?
Yes. Stamp Duty Land Tax applies in England and Northern Ireland, with the same bands and surcharges. Scotland and Wales have their own taxes instead.
How much does it cost to buy a house in Northern Ireland on top of the price?
On a £350,000 home, a buyer who owns no other home pays £7,500 of SDLT, a Land Registry NI fee of £535 on paper, and the solicitor, a market price. The seller's solicitor orders the searches.
Who pays stamp duty in Northern Ireland, and when?
The buyer. The solicitor usually files the SDLT return with HMRC and pays the tax within 14 days of completion, out of the buyer's funds.
Can you buy a house in Northern Ireland from abroad?
Yes. Nationality does not change the tax, but a buyer who spent fewer than 183 days in the UK in the 12 months before buying pays a 2% surcharge on top of SDLT, which can be claimed back if they become UK resident in time.
Is buying in Northern Ireland the same as in the Republic of Ireland?
No. The Republic has its own stamp duty, run by Revenue in Dublin, with different rates. Northern Ireland is part of the UK and uses SDLT, collected by HMRC.
Sources
- Stamp Duty Land Tax (England and Northern Ireland; 14 days; who files)GOV.UK (HM Revenue and Customs)
- Stamp Duty Land Tax: residential property ratesGOV.UK (HM Revenue and Customs)
- Land Registry and Registry of Deeds fees guidesDepartment of Finance (Northern Ireland)
- Consumer guide to buying and selling residential propertyLaw Society of Northern Ireland
Behind the figures
Every amount on this page is worked out by the engine from rule files that cite these pages.
- Which?: Conveyancing, what it is and what it costs (29 May 2026)Secondary source
- The Land Registration Fee Order 2024 (SI 2024/931)Official source
- GOV.UK: Stamp Duty Land Tax, residential property ratesOfficial source
- GOV.UK: Stamp Duty Land Tax (England and Northern Ireland)Official source