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.
Key facts
- SDLT bands since 1 April 2025: 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5 million, 12% above.
- First-time buyers: nothing up to £300,000 and 5% up to £500,000; no relief above £500,000.
- Owning another home anywhere adds 5% of the price, refundable if the old main home sells within 3 years.
- Not UK resident adds 2% of the price.
- Return and payment within 14 days of completion, to HMRC.
What are the current stamp duty rates and thresholds in Northern Ireland?
Stamp Duty Land Tax is one tax for England and Northern Ireland, set by the Finance Act 2003 and collected by HMRC; only the fees differ (Northern Ireland or England). How is it calculated? For a buyer who will own no other home, in slices, each rate applying only to the part of the price inside its band; nothing is due below the first threshold:
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.
These bands have applied since 1 April 2025. A £250,000 home pays £2,500, a £350,000 home £7,500.
| Price | Taxes | Fees, typical | Total on top | Estimate range | Share of price |
|---|---|---|---|---|---|
| £125,000 | £0 | £1,560 | £1,560 | £1,260 to £2,260 | 1.25% |
| £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% |
| £350,000 | £7,500 | £1,835 | £9,335 | £9,035 to £10,035 | 2.67% |
| £500,000 | £15,000 | £1,835 | £16,835 | £16,535 to £17,535 | 3.37% |
| £750,000 | £27,500 | £1,835 | £29,335 | £29,035 to £30,035 | 3.91% |
Do first-time buyers pay stamp duty in Northern Ireland?
Not up to £300,000. A first-time buyer of a main home pays:
Stamp Duty Land Tax, first-time buyer relief
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 £300,000 | 0% |
| over £300,000 | 5% |
Applies when the buyer is a first-time buyer; the buyer owns no other home; it is for your main home; the price is £500,000 or less.
on homes up to £500,000. Above that, the relief is lost and the normal bands apply to the whole price. Every buyer must never have owned a home anywhere, alone or jointly (HMRC manual SDLTM29845).
| Price | First-time buyer | Owns no other home, not first-time |
|---|---|---|
| £250,000 | £0 | £2,500 |
| £350,000 | £2,500 | £7,500 |
| £450,000 | £7,500 | £12,500 |
How much is stamp duty on a second home, holiday home or buy to let?
A buyer who will own another home worth £40,000 or more, anywhere in the world, at the end of the completion day pays 5% of the whole price on top of the normal bands. A holiday home and a buy to let are treated alike. On a £350,000 home:
| Line | Kind | Amount | Estimate range | Share of price |
|---|---|---|---|---|
| SDLT higher rates for an additional home (+5%) | Tax | £17,500 | 5.00% | |
| 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 | £25,000 | 7.14% | ||
| Fees, typical | £1,835 | £1,535 to £2,535 | 0.52% | |
| Total on top of the price | £26,835 | £26,535 to £27,535 | 7.67% |
If the new home replaces your main home and the old one is still unsold at completion, you pay the 5% and can claim it back if you sell the old one within 3 years. The second home stamp duty refund guide explains the claim; the rules are the same in Northern Ireland.
Do buyers from abroad pay more?
A buyer who spent fewer than 183 days in the UK in the 12 months before buying pays 2% of the price on top. Nationality does not matter. On a £350,000 home that is £7,000, and it stacks with the second-home rate. It can be reclaimed by amending the return if the buyer spends 183 days in the UK in any 365-day period within the year before and the year after buying (HMRC manual SDLTM09960). The non-resident surcharge guide has the detail.
Who pays stamp duty in Northern Ireland, and when?
The buyer. The SDLT return and the tax are due within 14 days of completion. The buyer’s solicitor usually files the return with HMRC and pays from the buyer’s funds.
What this guide does not cover
- Commercial property, agricultural land and mixed use, which have their own rates.
- Companies, shared ownership and leases.
- Land Registry NI fees: see buying a house in Northern Ireland.
Questions people ask
Do you pay stamp duty in Northern Ireland?
Yes. Stamp Duty Land Tax covers England and Northern Ireland. A buyer who owns no other home pays nothing up to £125,000 and £7,500 on a £350,000 home.
Do first-time buyers pay stamp duty in Northern Ireland?
Not up to £300,000. Between £300,000 and £500,000 they pay 5% on the part above £300,000. Above £500,000 the relief does not apply and they pay the normal rates.
How much is stamp duty on a second home in Northern Ireland?
The normal SDLT plus 5% of the whole price: £25,000 on a £350,000 home, against £7,500 for a buyer who owns no other home. The same applies to a buy to let.
Can you claim stamp duty back in Northern Ireland?
Two refunds exist. The 5% on another home comes back if you sell your old main home within 3 years of buying. The 2% non-resident surcharge comes back if you spend 183 days in the UK in a 365-day period within a year of buying.
Is stamp duty in Northern Ireland different from England?
No. The bands, the first-time buyer relief and both surcharges are the same. Only the land registry and its fees differ.
Sources
- Stamp Duty Land Tax: residential property rates (England and Northern Ireland)GOV.UK (HM Revenue and Customs)
- Stamp Duty Land Tax (England and Northern Ireland; 14 days)GOV.UK (HM Revenue and Customs)
- Stamp Duty Land Tax: buying an additional residential property (England or Northern Ireland)GOV.UK (HM Revenue and Customs)
- SDLTM09960: reclaiming the non-resident surchargeHM Revenue and Customs
- SDLTM29845: who is a first-time buyerHM Revenue and Customs
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