About this tool
What is Stamp Duty Land Tax
Stamp Duty Land Tax (SDLT) is charged on residential property purchases in England and Northern Ireland. Scotland runs its own system, Land and Buildings Transaction Tax — use our dedicated LBTT calculator for a Scottish purchase. Wales also runs its own, separate system, Land Transaction Tax — use our dedicated LTT calculator for a Welsh purchase. SDLT is charged in bands, the same way income tax works: each slice of the price is taxed at the rate for that band, not the whole price at the top rate you fall into.
Standard rates
For a straightforward purchase — a home mover, or anyone who already owns property and isn't buying an additional one — the current bands, in force since 1 April 2025, are: 0% up to £125,000, 2% from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1.5m, and 12% above £1.5m. A £350,000 purchase, for example, pays nothing on the first £125,000, 2% on the next £125,000 (£2,500), and 5% on the remaining £100,000 (£5,000) — £7,500 in total, an effective rate of 2.1% of the price.
First-Time Buyer Relief
First-time buyers get a higher nil-rate band: 0% up to £300,000, then 5% up to £500,000. The catch is the £500,000 price cap — it's all-or-nothing, not a partial discount. Buy at £499,000 and you pay 5% only on £199,000 (£9,950); buy at £501,000 and the relief disappears entirely, so you pay the full standard rates on the whole price instead, which comes to £15,050 — a jump of over £5,000 for crossing the threshold by £2,000. These thresholds also reverted on 1 April 2025, down from the temporary £425,000 nil-rate band and £625,000 cap introduced in the September 2022 mini-budget.
The additional-property surcharge
Buying a second home, a buy-to-let, or any residential property while already owning another adds a 5% surcharge on top of every standard band — including the portion that would otherwise be tax-free. It rose from 3% to 5% on 31 October 2024. Because it adds exactly 5 points to every band including the nil-rate one, the surcharge always works out to a flat 5% of the full price on top of the standard tax: on that same £350,000 purchase, that's £17,500 added to the £7,500 standard tax, for £25,000 total — more than triple the bill for the same property bought as a second home. The surcharge does not apply below £40,000, and it doesn't apply at all if you're replacing your only or main residence and sell the old one on or before completion; sell it later, within 36 months, and you can reclaim the surcharge from HMRC after the sale completes.
What this calculator doesn't cover
This is a light, indicative tool. It does not model the additional 2% surcharge for non-UK residents (which can stack with the additional-property surcharge), the 36-month replacement-residence refund mechanism, mixed-use or non-residential rates, multiple-dwellings relief, or leasehold rent (which has its own separate SDLT calculation on top of the premium). It also doesn't cover the "mansion tax" announced at the Autumn Budget 2025 for homes over £2m — that is a separate annual property-income surcharge taking effect in April 2027, not a change to SDLT itself.
Disclaimer
Indicative estimate only, England and Northern Ireland, based on rates in force since 1 April 2025 (standard rates and First-Time Buyer Relief) and 31 October 2024 (additional-property surcharge). Not tax advice — confirm your exact liability with gov.uk or a conveyancer before exchanging contracts.