Stamp Duty Calculator (UK)

Calculate UK Stamp Duty Land Tax (SDLT) for residential property purchases. Includes first-time buyer relief, additional property surcharge, and non-UK resident rates.

Calculate your Stamp Duty Land Tax

About This Calculator

Stamp Duty Land Tax (SDLT) is a tax payable when purchasing residential property or land in England and Northern Ireland. The amount you pay depends on the property price, your buyer status (first-time buyer, home mover, or additional property), and your residency status. Our calculator helps you estimate your SDLT liability quickly and accurately.

SDLT uses a progressive slab system -- different portions of the purchase price are taxed at different rates, not the entire amount at a single rate. This means you only pay higher rates on the portion of the price that falls within each band. First-time buyers benefit from relief up to £300,000, and there are surcharges for additional properties (buy-to-let/second homes) and non-UK residents.

Current SDLT Rates (England & Northern Ireland):

  • Up to £125,000: 0%
  • £125,001 - £250,000: 2%
  • £250,001 - £925,000: 5%
  • £925,001 - £1,500,000: 10%
  • Above £1,500,000: 12%

First-Time Buyer Relief:

  • Up to £300,000: 0%
  • £300,001 - £500,000: 5%
  • Above £500,000: Standard rates apply

Surcharges:

  • Additional Property: +5% on all rate bands (second homes, buy-to-let)
  • Non-UK Resident: +2% on all rate bands
  • Both surcharges can apply together: +7% total additional

Regional Differences:

  • England & Northern Ireland: SDLT (this calculator)
  • Scotland: Land and Buildings Transaction Tax (LBTT)
  • Wales: Land Transaction Tax (LTT)

Key Points to Remember:

  • SDLT is paid within 14 days of completion
  • Your solicitor typically handles the payment
  • If you sell your previous main residence within 36 months, you can claim a refund of the higher rates
  • First-time buyer relief cannot be claimed on properties over £500,000

Frequently Asked Questions

What is Stamp Duty Land Tax (SDLT) in the UK?

Stamp Duty Land Tax (SDLT) is a tax paid when purchasing residential property or land in England and Northern Ireland. It is calculated on the purchase price using a progressive slab system, where different portions of the price are taxed at different rates. Scotland and Wales have their own separate land transaction taxes (LBTT in Scotland and LTT in Wales).

What are the current UK SDLT rates for residential property?

The current SDLT rates for a single residential property are: 0% up to £125,000, 2% on £125,001 to £250,000, 5% on £250,001 to £925,000, 10% on £925,001 to £1.5 million, and 12% on any amount above £1.5 million. These rates apply in England and Northern Ireland. Scotland uses LBTT and Wales uses LTT with different thresholds.

How much SDLT does a first-time buyer pay?

First-time buyers in England and Northern Ireland pay no SDLT on properties up to £300,000, and 5% on the portion between £300,001 and £500,000. If the property costs more than £500,000, standard SDLT rates apply and first-time buyer relief cannot be claimed. This relief is available to individuals who have never owned a property before.

What is the additional property SDLT surcharge?

If you already own a residential property and buy an additional one (such as a second home or buy-to-let), you pay an extra 5% on top of the standard SDLT rates across all bands. This surcharge does not apply if you are replacing your main residence and have sold your previous home within 36 months of completing the new purchase.

Do non-UK residents pay higher SDLT?

Yes, non-UK residents purchasing residential property in England and Northern Ireland pay an additional 2% surcharge on top of the standard SDLT rates. You are considered a non-UK resident if you spent fewer than 183 days in the UK during the 12 months before your purchase. This surcharge applies in addition to the additional property surcharge if applicable.

How is SDLT calculated on a property?

SDLT is calculated on a progressive slab basis, not on the entire property value. For example, on a £295,000 property: 0% on the first £125,000 (£0), 2% on the next £125,000 (£2,500), and 5% on the remaining £45,000 (£2,250), for a total SDLT of £4,750. Each portion is taxed at its corresponding rate.

When must SDLT be paid?

SDLT must be paid within 14 days of completing the property purchase (the effective date of transaction). Your solicitor or conveyancer typically handles the SDLT return and payment on your behalf as part of the conveyancing process. Late payment incurs interest and potential penalties from HMRC.

Is SDLT different in Scotland and Wales?

Yes, Scotland has Land and Buildings Transaction Tax (LBTT) administered by Revenue Scotland, with different rates and thresholds. Wales has Land Transaction Tax (LTT) administered by the Welsh Revenue Authority. Both have their own progressive rate structures. This calculator covers SDLT for England and Northern Ireland only.