Stamp Duty When Moving House: 2026 Rates Explained

Working out your stamp duty when moving house is one of the bigger numbers in any Sussex move, and one people often forget to budget for. This guide sets out the 2026 rates in plain terms: the standard bands, the relief that helps first-time buyers, the extra charge on second homes, and a worked example so you can see roughly what you will owe before you commit.

How stamp duty works in 2026

Stamp Duty Land Tax (SDLT) is a tax you pay when you buy a home in England or Northern Ireland, including a move within Sussex. It is charged in slices, so you only pay each rate on the part of the price that falls in that band, not on the whole price. Since the temporary thresholds ended in April 2025, the nil-rate band for a main home sits at £125,000. Here is how the standard rates stack up for someone moving home who is not a first-time buyer.

Standard stamp duty rates by price band (2026) 0% 2% 5% 10% 12% Up to£125k £125k–£250k £250k–£925k £925k–£1.5m Above£1.5m Source: HMRC Stamp Duty Land Tax rates, main residence, England & Northern Ireland, 2026.
Chart by Move Sussex

First-time buyers pay less

If everyone buying is a first-time buyer and the home costs £500,000 or less, you get relief: nothing on the first £300,000, then 5% on any part between £300,001 and £500,000. Above £500,000 the relief disappears entirely and you pay the standard rates like any other mover. For a first Sussex home at £300,000 or under, that means no stamp duty at all.

Second homes and buy-to-let

Buying an additional property, such as a holiday home or a rental, brings a 5% surcharge on top of every standard band, as long as the property costs £40,000 or more. The important exception is that you do not pay the surcharge when you are simply replacing your main residence, even if the sale and purchase do not complete on exactly the same day and you briefly own two homes. If you pay the surcharge because your old home has not sold yet, you can usually reclaim it if you sell the previous main residence within 36 months.

A worked example

Say you are moving to a £350,000 house in Sussex and you are not a first-time buyer. You pay 0% on the first £125,000, 2% on the next £125,000 (that is £2,500), and 5% on the final £100,000 up to £350,000 (that is £5,000). Your total stamp duty is £7,500. A first-time buyer would pay £2,500 on the same home, because their nil-rate band runs to £300,000. A buyer of a second home would add the 5% surcharge across the whole price, roughly £17,500 more.

When and how you pay

Stamp duty is due within 14 days of completion, and in practice your conveyancer files the return and pays HMRC from the funds you provide, so budget for it as a completion cost. You can confirm your own figure with the official HMRC stamp duty guidance and calculator. For the rest of the money and timeline, see our guide to removal costs in Sussex, the completion day walkthrough, and the full moving house in Sussex guide.

Frequently asked questions

How much stamp duty do I pay when moving house in 2026?

For a main home in England or Northern Ireland you pay nothing on the first £125,000, 2% on the slice from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1.5 million, and 12% above that. So a £350,000 home costs £7,500 in stamp duty for a mover who is not a first-time buyer.

Do first-time buyers pay stamp duty?

First-time buyers pay no stamp duty on the first £300,000 and 5% on the portion from £300,001 to £500,000. If the property costs more than £500,000, first-time buyer relief does not apply at all and you pay the standard rates.

Is there extra stamp duty on a second home?

Yes. If you are buying an additional property, such as a second home or a buy-to-let, and it costs £40,000 or more, a 5% surcharge is added on top of every standard band. If you are replacing your main residence you do not pay the surcharge, even though you may briefly own two homes around the move.

When do I have to pay stamp duty?

Stamp duty is due within 14 days of completion. In practice your conveyancer or solicitor files the return and pays HMRC on your behalf from the funds you provide, so you rarely deal with HMRC directly. You should budget for it as a completion cost, not something to sort out later.

Is stamp duty the same across the UK?

No. Stamp Duty Land Tax applies in England and Northern Ireland. Scotland charges Land and Buildings Transaction Tax and Wales charges Land Transaction Tax, both with their own bands and thresholds. A move within Sussex falls under SDLT, but check the right tax if you are buying elsewhere in the UK.