UK Stamp Duty Calculator 2025: Complete SDLT Guide for First-Time Buyers

What Is Stamp Duty Land Tax (SDLT)?

Stamp Duty Land Tax is a tax paid to HMRC when you buy a property or land in England or Northern Ireland. You must pay within 14 days of completion. Scotland uses Land and Buildings Transaction Tax (LBTT); Wales uses Land Transaction Tax (LTT).

SDLT Rates in 2025 (From 1 April 2025)

The temporary SDLT holiday ended 31 March 2025. Standard rates returned from 1 April 2025:

SDLT is charged on each band separately — like income tax. Use our Stamp Duty Calculator to get your exact figure instantly.

First-Time Buyer Relief 2025

If you are buying your first home you may qualify for first-time buyer relief:

Who Qualifies as a First-Time Buyer?

• You must never have owned a residential property before (anywhere in the world)
• All buyers named on the purchase must be first-time buyers
• The property must be your main residence

Additional Property Surcharge

Buying a second home or buy-to-let property? You pay an extra 3% surcharge on all bands:

SDLT Calculation Examples

Example 1: First-Time Buyer, £350,000 Property

• 0% on first £300,000 = £0
• 5% on £50,000 (£300,001–£350,000) = £2,500
• Total SDLT: £2,500 (effective rate 0.71%)

Example 2: Standard Purchase, £450,000 Property

• 0% on first £125,000 = £0
• 2% on £125,000 (£125,001–£250,000) = £2,500
• 5% on £200,000 (£250,001–£450,000) = £10,000
• Total SDLT: £12,500 (effective rate 2.78%)

Example 3: Additional Property, £300,000

• 3% on £125,000 = £3,750
• 5% on £125,000 = £6,250
• 8% on £50,000 = £4,000
• Total SDLT: £14,000 (effective rate 4.67%)

When Do You NOT Pay SDLT?

• Property purchased for £125,000 or less (standard buyer)
• Property purchased for £300,000 or less (first-time buyer)
• Property transferred as a gift with no money changing hands
• Property inherited or transferred in divorce proceedings

How to Pay SDLT

Your solicitor or conveyancer handles the SDLT return and payment at completion. You must pay within 14 days of completion — late payment incurs interest and penalties from HMRC.

Budget Planning: Total Cost of Buying a Home

SDLT is one of several upfront costs. Also budget for: solicitor fees (£1,000–£3,000), survey (£400–£1,500), mortgage arrangement fee (£0–£2,000), and removal costs (£500–£3,000).

Use our Mortgage Calculator to work out monthly repayments, and our Income Tax Calculator to understand take-home pay.

Frequently Asked Questions

Can I claim first-time buyer relief if my partner has owned a property before?

No. All buyers on the purchase must qualify. If your co-buyer has previously owned a property, you both pay standard SDLT rates.

Do I pay SDLT on a new-build?

Yes. SDLT applies at the same rates. The price should include any paid extras or upgrades.

Can I reclaim the 3% surcharge if I sell my previous home?

Yes. If you sell your previous main home within 3 years, you can apply to HMRC for a refund of the surcharge.

Related UK Calculators

• Stamp Duty Calculator — Your exact SDLT in seconds
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• Income Tax Calculator — HMRC tax bands 2025/26
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