Stamp duty rates in Northern Ireland (2026)
Stamp Duty Land Tax is charged in bands — you only pay each rate on the portion of the price that falls inside that band, not on the whole price. These are the rates for buying your only or main home:
| Portion of property price | SDLT rate |
|---|
| Up to £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1.5 million | 10% |
| Above £1.5 million | 12% |
First-time buyer relief
First-time buyers get their own, more generous bands — and because most first homes in Northern Ireland cost well under £300,000, the majority of NI first-time buyers pay no stamp duty at all:
| Portion of property price | First-time buyer rate |
|---|
| Up to £300,000 | 0% |
| £300,001 – £500,000 | 5% |
| Above £500,000 | No relief — standard rates apply to the whole purchase |
Buy-to-let and second homes: the 5% surcharge
If you’re buying an additional residential property costing £40,000 or more — a buy-to-let, a holiday home or a second home — you pay a surcharge of 5 percentage points on top of each standard band. (This surcharge rose from 3% to 5% in October 2024 — older guides still quote the lower figure.) If you’re replacing your main residence, the surcharge doesn’t apply — and if you pay it because your old home hasn’t sold yet, you can usually reclaim it if you sell within three years.
Worked examples at Northern Ireland prices
| Property price | Home mover | First-time buyer | Additional property |
|---|
| £150,000 | £500 | £0 | £8,000 |
| £185,000 | £1,200 | £0 | £10,450 |
| £250,000 | £2,500 | £0 | £15,000 |
| £325,000 | £6,250 | £1,250 | £22,500 |
When and how stamp duty is paid
SDLT is due within 14 days of completion. You won’t normally deal with HMRC yourself — your solicitor calculates the amount, collects it with your completion funds and files the return on your behalf. It’s paid in cash rather than added to the mortgage in most cases, so build it into your buying budget alongside your deposit, legal fees and survey.
Keep reading
For the full picture, see our complete guide to stamp duty in Northern Ireland, our breakdown of first-time buyer stamp duty, and the true cost of buying a house in Northern Ireland. Questions about how stamp duty fits into your budget? Talk to one of the team.
Rates and thresholds correct as at August 2026. Stamp Duty Land Tax is administered by HMRC; the figures above are for guidance and aren’t tax advice.
Frequently asked questions
How much is stamp duty in Northern Ireland?
You pay nothing on the first £125,000 of the price, 2% on the portion from £125,001 to £250,000, and 5% on the portion from £250,001 to £925,000. For example, a £185,000 home bought as your only property costs £1,200 in stamp duty.
Do first-time buyers pay stamp duty in Northern Ireland?
Usually not. First-time buyer relief means no stamp duty on homes up to £300,000, and 5% only on the portion between £300,001 and £500,000. Because most Northern Ireland first homes are well under £300,000, the typical NI first-time buyer pays nothing. Relief is lost entirely above £500,000.
How much stamp duty will I pay on a £185,000 house?
Around the NI average price: £1,200 as a home mover, £0 as a first-time buyer, or £10,450 if it’s an additional property such as a buy-to-let or second home.
How much is stamp duty on a buy-to-let or second home?
Additional properties costing £40,000 or more attract a 5-percentage-point surcharge on top of the standard bands. On a £185,000 buy-to-let that works out at about £10,450.
When do I have to pay stamp duty?
Within 14 days of completion. In practice your solicitor calculates it, collects it with your completion funds and files the return to HMRC for you.
Is stamp duty different in Northern Ireland to the rest of the UK?
Northern Ireland uses the same Stamp Duty Land Tax (SDLT) system as England. Scotland (Land and Buildings Transaction Tax) and Wales (Land Transaction Tax) have their own systems with different rates.
Can I add stamp duty to my mortgage?
Sometimes, if the loan-to-value allows extra borrowing, but it is normally paid in cash at completion alongside your deposit and legal fees. We can help you plan for it as part of your overall buying budget.
I’m buying a new home before selling my old one — do I pay the surcharge?
If you complete on the new home while still owning the old one you may have to pay the 5% surcharge upfront, but you can usually reclaim it if you sell your previous main residence within three years.
Do overseas buyers pay more stamp duty?
Yes. Non-UK residents pay an additional 2% surcharge on top of the rates that would otherwise apply, including on top of the additional-property surcharge where relevant.
Are these stamp duty rates up to date?
The rates and thresholds shown are those in force since April 2025 and correct as at August 2026. HMRC publishes the definitive figures, and our calculator is kept in line with them.
