TL;DR: No. In the UK, stamp duty land tax (SDLT) is paid by the buyer, not the seller. The same applies to the devolved equivalents - Land and Buildings Transaction Tax (LBTT) in Scotland and Land Transaction Tax (LTT) in Wales. The seller's main tax exposure is capital gains tax (CGT) if the property is not their main residence: a second home, a buy-to-let, an inherited property held for some years, or a property where business use means part of it falls outside private residence relief. CGT for residential property is charged at 18 percent (basic rate band) or 24 percent (higher and additional rate bands) on the gain. Where private residence relief covers the whole period of ownership and the whole property, the gain is normally tax-free. Sellers also typically pay estate agent fees (1 to 1.5 percent of sale price plus VAT) and solicitor's fees (around 1,000 to 1,500 pounds plus VAT plus disbursements). Stamp duty is the buyer's problem.
Last reviewed May 2026
The short answer to "do you pay stamp duty when selling a house" is no. Stamp duty land tax in England and Northern Ireland, Land and Buildings Transaction Tax in Scotland, and Land Transaction Tax in Wales are all paid by the buyer, on the price they pay for the property. The seller has no SDLT, LBTT or LTT liability on a sale.
That answer is enough for most homeowners. The longer answer is worth knowing because UK property sales do trigger other tax events - principally capital gains tax for second homes and rental properties, possibly inheritance tax for sales by executors, and VAT in very specific commercial situations. This guide sets out what the seller actually pays in tax and fees, and why SDLT is not on the list.
Why stamp duty is a buyer's tax
SDLT and its devolved equivalents are taxes on the acquisition of a chargeable interest in land. The chargeable person is the purchaser. The legislation (Finance Act 2003 for SDLT, Land and Buildings Transaction Tax (Scotland) Act 2013 for LBTT, Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 for LTT) puts the duty to file the return and pay the tax squarely on the buyer.
The mechanism is straightforward. The buyer's solicitor files the SDLT (or LBTT or LTT) return on completion and pays the tax from the buyer's funds. HMRC (or Revenue Scotland, or the Welsh Revenue Authority) issues a certificate confirming the return has been filed, which is needed to register the buyer's name at the Land Registry.
The seller's solicitor does not file or pay SDLT. The only sense in which SDLT affects a seller is indirectly through the buyer's affordability: a high SDLT bill can squeeze the buyer's deposit and reduce the price they can offer. Sellers sometimes "absorb" stamp duty by reducing the asking price by the buyer's SDLT cost, but that is a commercial negotiation, not a tax liability.
What sellers do pay: capital gains tax on non-main-residence property
UK residents pay capital gains tax on the disposal of UK residential property unless private residence relief covers the gain. Private residence relief (sections 222-226 of the Taxation of Chargeable Gains Act 1992) is the relief that makes a sale of a main home tax-free in most cases.
For a property that has always been the seller's only or main home and where there has been no business use, private residence relief covers the whole gain. The seller has no CGT and no obligation to file a return.
For a property that has been a second home, a buy-to-let, an inherited property held by a beneficiary, or a property where part has been used for business (a let-out room, a home office of a structural nature), the gain is potentially chargeable. CGT on UK residential property is charged at 18 percent within the basic-rate income tax band and 24 percent above (the 24 percent rate replaced the previous 28 percent rate from 6 April 2024 for residential property gains).
The annual exempt amount (CGT allowance) is 3,000 pounds per individual for 2026-27 (the allowance was reduced from 12,300 pounds in 2022-23 to 6,000 pounds in 2023-24 and 3,000 pounds in 2024-25 and frozen since). Married couples and civil partners each have their own allowance, so jointly owned property doubles the available allowance.
The 60-day CGT residential property return
For UK residential property disposals where CGT is due, the seller must file a stand-alone CGT return and pay the tax within 60 days of completion. The return is filed through HMRC's "Report and pay Capital Gains Tax on UK property" service on GOV.UK.
The 60-day rule was introduced for non-residents in 2015 and extended to UK residents (initially as a 30-day rule) in April 2020. The deadline was lengthened from 30 to 60 days in October 2021 in response to feedback that 30 days was too short to gather valuations and calculate the gain.
The 60-day return is in addition to (not instead of) reporting the gain on the annual self-assessment tax return. The self-assessment return for the tax year picks up the gain again with credit for the tax already paid through the 60-day filing.
Inheritance tax considerations on sales by executors
When a property is sold by executors as part of administering an estate, the sale itself does not trigger inheritance tax. IHT is calculated on the value of the estate at the date of death, not on the proceeds of the later sale.
However, where a property is sold by executors within four years of death for less than the probate value, the executors can claim loss relief on land and elect to substitute the lower sale price for the higher probate value, reducing the IHT bill (or producing a refund if IHT was already paid). The claim is made on HMRC form IHT38.
Where a property is sold by a beneficiary who has inherited it (rather than by the executors before the estate is distributed), the CGT base cost is the probate value. A gain from the date of death to the date of sale is potentially CGT-chargeable on the beneficiary.
The seller's actual cost of sale
Beyond tax, the typical cost of selling a UK house comprises three buckets. Estate agent fees: a high-street agent on a sole-agency contract typically charges 1 to 1.5 percent of the agreed sale price plus VAT, on a no-sale-no-fee basis. Online agents charge a flat fee (often 800 to 1,800 pounds), payable upfront or on completion.
Solicitor fees: typically 800 to 1,500 pounds plus VAT plus disbursements for a sale of a standard property, with leasehold sales costing more because of the leasehold management pack. Disbursements include the Land Registry copies (a few pounds each), the office copies of the title, ID verification, telegraphic transfer fee (20 to 50 pounds), and any management company fees for the leasehold pack (often 200 to 500 pounds).
An Energy Performance Certificate is legally required for marketing the property. EPCs cost 60 to 120 pounds and last 10 years; if a valid one is already on the EPC register, no new one is needed. Removal costs, redirection of post, and any pre-sale repairs are out-of-pocket cash costs that vary by property.
The buyer's SDLT in outline (for context)
Although it is not the seller's tax, the buyer's SDLT bill affects the marketability of the property. For England and Northern Ireland from 1 April 2025: 0 percent up to 125,000 pounds; 2 percent from 125,001 to 250,000 pounds; 5 percent from 250,001 to 925,000 pounds; 10 percent from 925,001 to 1.5 million pounds; 12 percent above. First-time buyers get a 0 percent band up to 300,000 pounds, with relief on the next slice up to 500,000 pounds.
A 3 percent surcharge applies to additional residential properties (second homes and buy-to-lets) and to companies. A 2 percent non-resident surcharge applies to overseas buyers.
The thresholds and surcharge rates are revised periodically. The current legislation can be checked at HMRC's SDLT calculator on GOV.UK before listing a property, to understand what a buyer at the asking price would actually pay.
How we verified this
The structure of UK stamp duty land tax reflects Finance Act 2003 and subsequent amendments. The LBTT regime reflects the Land and Buildings Transaction Tax (Scotland) Act 2013. The LTT regime reflects the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017. Capital gains tax on residential property reflects the Taxation of Chargeable Gains Act 1992 (private residence relief) and the residential property rates set out in current HMRC guidance. The 60-day CGT residential property return reflects Schedule 2 to the Finance Act 2019 as amended by Finance Act 2021. The annual exempt amount reflects HMRC's published rates for the current tax year. Inheritance tax loss-on-sale relief reflects the Inheritance Tax Act 1984 section 191. No specific lender, agent or law-firm figures have been invented; the cost ranges are drawn from published industry guidance.
Disclaimer: This article is general information about UK property taxation and the costs of selling a house. It is not personal tax or legal advice. CGT on second properties, business use, and inherited property can be complex. Anyone selling a property that is not their only or main home should take advice from an accountant or tax adviser before completion.
Frequently asked questions
Do you pay stamp duty when selling a house in the UK?
No. Stamp duty land tax (SDLT in England and Northern Ireland), Land and Buildings Transaction Tax (LBTT in Scotland) and Land Transaction Tax (LTT in Wales) are all paid by the buyer of a property, not the seller. The seller's solicitor does not file or pay any of these taxes on a sale.
What tax do sellers pay on a UK house sale?
Capital gains tax, where the property is not the seller's only or main home. For a main home covered by private residence relief, no CGT is due and no return is needed. For a second home or buy-to-let, CGT is charged at 18 percent or 24 percent depending on the seller's income tax band, with a 3,000-pound annual exempt amount (2026-27).
How long do I have to pay capital gains tax after selling a UK property?
60 days from completion. The seller files a UK property disposal CGT return and pays the estimated tax through HMRC's "Report and pay Capital Gains Tax on UK property" service. The gain is then reported again on the annual self-assessment return, with credit for the tax already paid.
Do I pay tax on the sale of my main home?
Normally no. Private residence relief covers the gain on a property that has been the seller's only or main home throughout ownership, with no significant business use of part. The sale is tax-free and no CGT return is needed.
What are the typical costs of selling a house in the UK?
Estate agent fees of 1 to 1.5 percent plus VAT on a no-sale-no-fee high-street contract (or a flat fee of 800 to 1,800 pounds with an online agent). Solicitor fees of 800 to 1,500 pounds plus VAT plus disbursements. An Energy Performance Certificate (60 to 120 pounds if a valid one is not already on the register). Removal and pre-sale repair costs vary widely.
