Stamp Duty Calculator
Calculate Stamp Duty Land Tax instantly. First-time buyer relief (0% up to £300k), standard rates, and additional property 3% surcharge. Updated April 2025.
Calculate Stamp Duty Land Tax instantly. First-time buyer relief (0% up to £300k), standard rates, and additional property 3% surcharge. Updated April 2025.
Calculate Stamp Duty Land Tax (SDLT) for property purchases in England and Northern Ireland. Updated for April 2025 rates.
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Stamp Duty Land Tax (SDLT) is payable when you buy property or land in England and Northern Ireland. Rates were restructured in April 2025 — understanding the thresholds, first-time buyer relief, and additional dwelling surcharge is essential before budgeting for a purchase.
SDLT is calculated on a slice basis — each portion of the purchase price is taxed at the rate for that band only. This is similar to income tax, not a flat rate. Example: buying £600,000 as a standard residential purchase. £250,000 at 0% = £0. £350,000 (£250,001–£600,000) at 5% = £17,500. Total SDLT = £17,500.
The April 2025 changes reverted several temporary reliefs introduced in 2022. The zero-rate threshold returned from £250,000 to £125,000 for standard buyers, and the first-time buyer threshold returned from £425,000 to £300,000. This significantly increased SDLT for buyers who purchased after April 2025 vs those who completed before.
SDLT must be paid and a return submitted within 14 days of completion. Your solicitor or conveyancer typically handles this on your behalf and collects the SDLT from you at completion. Late payment incurs penalties and interest (HMRC charges 2.5% above Bank of England base rate on late payments).
| Purchase Price | SDLT Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001–£250,000 | 2% |
| £250,001–£925,000 | 5% |
| £925,001–£1.5M | 10% |
| Above £1.5M | 12% |
| Purchase Price | SDLT Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001–£500,000 | 5% |
| Above £500,000 | Standard rates (no FTB relief) |
Additional 5% surcharge (since 31 October 2024) added to each band for additional dwellings (buy-to-let, second homes).
0% on first £300,000 of purchase price, 5% on £300,001–£500,000. Both buyers must be genuine first-time buyers (never owned residential property anywhere in the world). Property must be main residence. Caps at £500,000 — above this, standard rates apply to the full price.
When buying 2+ residential properties in a single transaction, SDLT is calculated on the average price per dwelling × number of dwellings. Can significantly reduce tax on portfolios. Minimum rate: 1% per dwelling. Subject to anti-avoidance rules.
Property transfers between spouses and civil partners as part of divorce/separation arrangements are typically SDLT-exempt, even if there is a mortgage on the property. Normal market transactions between spouses are fully taxable.
Staircasing purchases (buying additional shares in shared ownership property) are only taxed on the share purchased. First-time buyers on shared ownership may elect to defer until they own 80%+ by using the "market value election" approach.
SDLT is only charged on the amount above the threshold
SDLT uses a slice system — each band is taxed at its own rate on that slice only. Buying at £260,000: you pay 0% on first £125K + 2% on next £125K (£2,500) + 5% on remaining £10K (£500) = £3,000 total. Not 5% on the whole £260K (which would be £13,000). The slice system makes SDLT less distortionary than old "slab" system (pre-2014).
The additional dwelling surcharge always applies to buy-to-let
The 5% surcharge (raised from 3% on 31 October 2024) applies if you end up owning more than one residential property after purchase. Exceptions: if you sell your main home within 36 months of buying the new property (and then get a refund), or if the property costs under £40,000. The surcharge applies even if you're replacing your own home but the existing home hasn't sold yet (reclaim later). Joint purchasers: if either purchaser owns another property, the surcharge applies.
Scotland and Wales use the same SDLT rates
Scotland has LBTT (Land and Buildings Transaction Tax) administered by Revenue Scotland, with different thresholds and rates. Wales has LTT (Land Transaction Tax) administered by the Welsh Revenue Authority, also with different rates. SDLT only applies in England and Northern Ireland. The three systems have different thresholds, rates, and reliefs — always use the calculator for your specific jurisdiction.
Non-UK residents pay the same SDLT
Non-UK residents pay a 2% SDLT surcharge on top of standard rates since April 2021. This applies if neither purchaser is UK resident (resident = spent 183+ days in UK in any continuous 365-day period ending on the transaction date). For a £400K purchase: UK resident SDLT = £10,000. Non-UK resident SDLT = £10,000 + 2% × £400K = £10,000 + £8,000 = £18,000.
Enter your property price and buyer type above to calculate your exact SDLT liability under the April 2025 rates.
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