Stamp Duty in Northern Ireland 2026 - SDLT Rates & Calculator
Northern Ireland uses the same SDLT as England. Identical rates, bands and reliefs.
Northern Ireland uses the same Stamp Duty Land Tax (SDLT) as England. The rates, thresholds, and first-time buyer relief are identical. Use the England option in the calculator.
Northern Ireland Stamp Duty Calculator
SDLT Rates for Northern Ireland 2026
| Band | Standard buyer | First-time buyer (up to £500k) | Additional property |
|---|---|---|---|
| £0 - £125,000 | 0% | 0% | 5% |
| £125,001 - £250,000 | 2% | 0% (up to £300k) | 7% |
| £250,001 - £300,000 | 5% | 0% (up to £300k) | 10% |
| £300,001 - £500,000 | 5% | 5% | 10% |
| £500,001 - £925,000 | 5% | Standard rates | 10% |
| £925,001 - £1,500,000 | 10% | Standard rates | 15% |
| Over £1,500,000 | 12% | Standard rates | 17% |
Stamp Duty at Typical NI House Prices
Northern Ireland has the lowest average house prices in the UK, around £185,000 in 2025/26.
| Property price | Standard buyer | First-time buyer | Additional property |
|---|---|---|---|
| £150,000 | £500 | £0 | £8,000 |
| £185,000 (NI average) | £1,200 | £0 | £10,450 |
| £250,000 | £3,750 | £0 | £15,000 |
| £300,000 | £5,000 | £0 | £20,000 |
Northern Ireland vs Republic of Ireland
The Republic of Ireland charges its own stamp duty on property purchases. The rates are significantly lower than Northern Ireland's SDLT for most buyers.
| Price | Northern Ireland (SDLT) | Republic of Ireland |
|---|---|---|
| £/€200,000 | £1,500 (SDLT) | €2,000 (1%) |
| £/€300,000 | £5,000 (SDLT) | €3,000 (1%) |
| £/€500,000 | £17,500 (SDLT) | €5,000 (1%) |
| £/€1,200,000 | £65,250 (SDLT) | €14,000 (1% to €1m, 2% above) |
Republic of Ireland rates: 1% up to €1,000,000, 2% above. NI uses SDLT in GBP, ROI uses their own stamp duty in EUR. Exchange rate fluctuations affect comparisons.
FAQs
How much is stamp duty in Northern Ireland?
Northern Ireland uses the same SDLT rates as England. The average NI house price is around £185,000, where a standard buyer pays approximately £1,200 in stamp duty. A first-time buyer at £185,000 pays nothing, as the property falls within the £300,000 nil-rate band.
Is stamp duty the same in Northern Ireland as England?
Yes, identical. Northern Ireland uses SDLT with the same rates, bands, and reliefs as England. First-time buyer relief applies up to £300,000 (for properties up to £500,000). The 5% additional property surcharge applies for second homes and buy-to-let purchases. The 2% non-resident surcharge also applies.
Is stamp duty different across the border in the Republic?
Yes, significantly different. The Republic of Ireland charges 1% stamp duty up to €1,000,000 and 2% above. This is much lower than Northern Ireland's SDLT for most price points. Cross-border buyers need to carefully check which jurisdiction applies to their purchase, as properties close to the border may be in either Northern Ireland (SDLT) or the Republic (Irish stamp duty).