Stamp Duty Land Tax (SDLT) Calculator
Enter the property price and your buyer type to see exactly how much Stamp Duty Land Tax (SDLT) you will owe in England or Northern Ireland. The calculator applies the correct rate bands for standard buyers, first-time buyers, and additional property purchases, adds the 2% non-UK-resident surcharge if applicable, and shows a full band-by-band breakdown. Results update instantly as you type.
What is Stamp Duty Land Tax?
Stamp Duty Land Tax (SDLT) is a tax you pay when you buy a residential or commercial property, or land, in England or Northern Ireland above a certain price. It replaced the old stamp duty in December 2003 and is administered by HM Revenue and Customs. In Scotland the equivalent tax is Land and Buildings Transaction Tax (LBTT), and in Wales it is Land Transaction Tax (LTT): these are separate devolved taxes with their own rate structures. SDLT is a graduated tax, meaning each rate applies only to the slice of the price that falls within that band, not to the full purchase price. You have 14 days from completion to file a return and pay the tax.
First-time buyer relief
If you and everyone you are buying with are first-time buyers, you qualify for first-time buyer relief on purchases in England or Northern Ireland. From 1 April 2025, the nil-rate threshold for first-time buyers reverted to £300,000 (the previous temporary threshold of £425,000 applied between September 2022 and March 2025). On a purchase up to £300,000 you pay no SDLT at all. On a purchase between £300,001 and £500,000, the first £300,000 is still 0%, and the slice from £300,001 to £500,000 is charged at 5%. Above £500,000 the relief is withdrawn entirely and the standard rate table applies from the first pound. You must never have owned a home before in the UK or abroad to qualify.
Additional property surcharge
If you already own a residential property and you buy another one, a 5% surcharge applies to the SDLT on your new purchase. This applies from the very first pound. The surcharge was raised from 3% to 5% on 31 October 2024 and now applies to all bands. It applies to buy-to-let properties, holiday homes, and any purchase where you will own more than one residential property after completion. If you are replacing your main residence, the surcharge still applies at completion, but you can claim a refund within 12 months of selling your previous main home (provided you sell it within 3 years of the new completion date). First-time buyer relief cannot be combined with the additional-property surcharge.
Non-UK resident surcharge and other considerations
Since April 2021, purchasers who are not resident in the UK pay an additional 2% SDLT surcharge on residential property. You are treated as a non-UK resident if you were not present in the UK for at least 183 days in the 12-month period before completion. This surcharge stacks on top of standard rates and the additional-property surcharge if both apply. For joint purchases, the surcharge applies if any purchaser is non-resident. SDLT also applies to new leases, shared-ownership purchases, and property acquired through a company, though different rates and rules may apply in those cases. Always consult a solicitor or HMRC for advice on complex transactions.
SDLT rate bands from 1 April 2025
| Band | Standard rate | First-time buyer rate | Additional property rate |
|---|---|---|---|
| Up to £125,000 | 0% | 0% | 5% |
| £125,001 to £250,000 | 2% | 0%* | 7% |
| £250,001 to £300,000 | 5% | 0%* | 10% |
| £300,001 to £500,000 | 5% | 5% | 10% |
| £500,001 to £925,000 | 5% | 5%** | 10% |
| £925,001 to £1,500,000 | 10% | 10%** | 15% |
| Over £1,500,000 | 12% | 12%** | 17% |
Rates for England and Northern Ireland. Additional-property purchases add 5% to each band. Non-UK residents add 2% to each band.
Frequently asked questions
How is Stamp Duty Land Tax calculated?
SDLT is graduated: each rate applies only to the slice of the purchase price that falls within that band. For a standard buyer at £350,000, the first £125,000 is 0%, the next £125,000 (up to £250,000) is 2% (giving £2,500), and the remaining £100,000 is 5% (giving £5,000), for a total of £7,500. This calculator works out all the band slices automatically.
Who qualifies as a first-time buyer for SDLT?
You qualify if you and everyone named on the purchase have never owned a residential property in the UK or abroad. This includes properties you may have inherited or received as a gift. If even one buyer is not a first-timer, the relief does not apply. The property must also be your main residence: buying a first home as a buy-to-let does not qualify.
Do I pay stamp duty on a buy-to-let property?
Yes. A 5% surcharge applies to all bands when you buy any additional residential property, including buy-to-let investments, holiday homes, or any property where you will own more than one home after completion. The surcharge has applied since April 2016 and was raised to 5% in October 2024.
When do I pay stamp duty?
SDLT must be paid within 14 days of the completion date. Your solicitor or conveyancer will normally file the SDLT return and pay the tax on your behalf as part of the conveyancing process, using the funds you have already transferred to them.
Can I get a stamp duty refund?
Yes, in two situations. If you paid the additional-property surcharge because you owned another home at completion, and you then sell that previous main residence within 3 years, you can claim a full refund of the surcharge within 12 months of the sale. Additionally, if you overpaid through a calculation error you can amend your return within 12 months of the filing deadline.
Does SDLT apply in Scotland and Wales?
No. Scotland has its own Land and Buildings Transaction Tax (LBTT) and Wales has Land Transaction Tax (LTT). Both have different rate bands and thresholds from SDLT. This calculator covers England and Northern Ireland only, where SDLT applies.
Is there stamp duty on shared ownership properties?
Shared ownership buyers can choose to pay SDLT either on the market value of the whole property at once (which may allow first-time buyer relief), or only on the share being purchased (with additional SDLT payable as further shares are bought). Your solicitor can advise which approach is more tax-efficient for your situation.