Finance & Business
Stamp Duty Calculator UK
Calculate your Stamp Duty Land Tax (SDLT) for England and Northern Ireland. Covers standard rates, first-time buyer relief, and the additional property surcharge.
Enter the property price and buyer type to calculate your Stamp Duty.
Related to Stamp Duty Calculator UK
Stamp Duty Land Tax (SDLT) is a tax charged on the purchase of property and land in England and Northern Ireland. This calculator applies the rates that came into effect from 1 April 2025, following the expiry of the temporary thresholds that had been in place since September 2022.
Standard SDLT Rates (from 1 April 2025)
SDLT is calculated in bands — only the portion of the purchase price that falls within each band is taxed at that band's rate, similar to how Income Tax works:
• Up to £125,000: 0%
• £125,001–£250,000: 2%
• £250,001–£925,000: 5%
• £925,001–£1,500,000: 10%
• Over £1,500,000: 12%
First-Time Buyer Relief
First-time buyers purchasing a property up to £500,000 benefit from a reduced SDLT structure:
• 0% on the first £300,000
• 5% on the portion between £300,001 and £500,000
If the property price exceeds £500,000, the first-time buyer relief does not apply and standard rates are charged on the full purchase price.
Additional Property Surcharge
Buyers purchasing a second home, buy-to-let property, or any additional residential property pay a 5 percentage point surcharge on every band. This surcharge was increased from 3% to 5% in October 2024:
• Up to £125,000: 5%
• £125,001–£250,000: 7%
• £250,001–£925,000: 10%
• £925,001–£1,500,000: 15%
• Over £1,500,000: 17%
The effective SDLT rate shown in the results is the total tax as a percentage of the full purchase price. Because SDLT is tiered, the effective rate is always lower than the highest marginal band rate.
The results show your total SDLT liability alongside a band-by-band breakdown so you can see exactly how the tax has been calculated. The bar chart visualises the tax attributable to each band, making it easy to see where the majority of your SDLT arises.
Key Results Explained
• Stamp Duty Due: The total SDLT payable on completion
• Effective SDLT Rate: Total tax divided by purchase price, expressed as a percentage
• Band Breakdown: The taxable slice within each SDLT threshold and the resulting tax
• Bar Chart: A visual comparison of tax across the different threshold bands
SDLT must be paid within 14 days of completing on your property purchase. Your solicitor or conveyancer will typically calculate and submit the SDLT return on your behalf. Failure to pay on time results in penalties and interest charges from HMRC.
When Does SDLT Not Apply?
SDLT only applies in England and Northern Ireland. Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT), both of which have different rates and thresholds. Additionally, SDLT does not apply on gifted properties or properties transferred as part of a divorce settlement, though other reliefs and exemptions may still need to be claimed.
1. When did the stamp duty thresholds change?
The temporary SDLT relief introduced in September 2022 expired on 31 March 2025. From 1 April 2025, the standard nil-rate threshold reverted to £125,000 (down from the temporary £250,000), and the first-time buyer nil-rate band reverted to £300,000 (down from the temporary £425,000) with the maximum property value for relief returning to £500,000 (down from £625,000). The additional property surcharge was also increased from 3% to 5% in October 2024, before the threshold changes took effect.
2. What counts as an "additional property" for SDLT purposes?
The additional property surcharge applies when you own — or have a share in — another residential property at the end of the day of your purchase. This includes buy-to-let properties, second homes, and holiday homes. It also applies to company purchases of residential property. There is an exemption if you are replacing your main residence and have sold your previous main home on the same day or previously. If you sell your main home within three years of paying the surcharge, you can apply to HMRC for a refund of the additional 5%.
3. Do I pay stamp duty on the full purchase price?
Yes, SDLT is calculated on the full purchase price, but only the amount within each band is taxed at that band's rate. For example, if you pay £300,000 for a property as a standard buyer: you pay 0% on the first £125,000, 2% on the next £125,000 (£125,001 to £250,000), and 5% on the remaining £50,000 (£250,001 to £300,000). The total SDLT would be £0 + £2,500 + £2,500 = £5,000, giving an effective rate of 1.67% — not 5% on the whole price.
4. Are there any other SDLT reliefs I should be aware of?
Several additional reliefs and exemptions exist beyond the standard first-time buyer relief. Multiple dwellings relief (MDR) historically allowed a reduced rate when buying several properties in a single transaction, but this was abolished in June 2024. Mixed-use property (part residential, part commercial) is charged at non-residential rates, which can be significantly lower. Purchases of six or more dwellings in a single transaction are charged at non-residential rates. Charities purchasing property for charitable purposes can claim SDLT relief. A solicitor or tax adviser can help identify any reliefs applicable to your specific circumstances.
5. What is the scientific source for this calculator?
This calculator is based on the official Stamp Duty Land Tax legislation as set out in the Finance Act 2003, as amended by subsequent Finance Acts including the Autumn Budget 2024 and the provisions ending the temporary relief from 1 April 2025. The rates, thresholds, and relief conditions are sourced directly from HMRC's published SDLT guidance and the relevant statutory instruments. The additional property surcharge rates reflect the change announced in the Autumn Budget on 30 October 2024, which increased the surcharge from 3% to 5% with immediate effect. The calculator is designed to reflect the rules for England and Northern Ireland only and should not be used for Scottish or Welsh property transactions.