What is Stamp Duty Land Tax (SDLT)?

Stamp Duty Land Tax is a tax paid when buying property or land in England and Northern Ireland. The amount depends on the purchase price and whether you are a first-time buyer.

How much stamp duty do first-time buyers pay?

First-time buyers pay no stamp duty on properties up to £425,000. Between £425,001 and £625,000 they pay 5%. Properties above £625,000 do not qualify for first-time buyer relief.

When do I pay stamp duty?

Stamp duty must be paid within 14 days of completing your property purchase. Your solicitor or conveyancer usually handles the payment on your behalf.

Do I pay stamp duty on a second home?

Yes, there is a 3% surcharge on top of standard stamp duty rates for second homes and buy-to-let properties in England and Northern Ireland.

STAMPDUTYCALCULATOR

Calculate Stamp Duty Land Tax (SDLT) for residential properties in England and Northern Ireland. Rates effective from 1st April 2025.

Buyer Type

Parameters

Property Purchase Price

About UK Stamp Duty (SDLT)

First Time Buyers

No tax on the first £300,000, with 5% charged on the portion between £300,000 and £500,000. Properties over £500,000 pay standard rates.

Home Movers

Standard rates apply for home movers replacing their main residence. The nil rate band is £125,000, with graduated rates above this threshold.

Additional Properties

A 5% surcharge applies to purchases of additional residential properties, including buy-to-let and second homes, added to standard rates.

For freehold residential properties in England and Northern Ireland only. Different rules apply in Scotland (LBTT) and Wales (LTT). Always consult a professional for specific advice.

What Is Stamp Duty Land Tax?

Stamp Duty Land Tax (SDLT) is a tax paid when purchasing property or land in England and Northern Ireland above a certain threshold. The tax is calculated in bands — you only pay the higher rate on the portion of the price within each band, not on the entire purchase price. Scotland has its own Land and Buildings Transaction Tax (LBTT), and Wales has Land Transaction Tax (LTT). SDLT rates differ for first-time buyers, home movers, additional properties, and non-UK residents.

How Stamp Duty Is Calculated

SDLT uses a progressive band system similar to income tax. Each band has a different rate, and you only pay that rate on the portion of the price falling within that band.

Enter the Property Price

Input the full purchase price of the property. SDLT is calculated on the total consideration including any fixtures or fittings included in the price.

Select Your Buyer Type

Choose whether you are a first-time buyer, home mover, or purchasing an additional property. First-time buyers benefit from significant relief.

Review the Breakdown

See exactly how much SDLT is due at each band, the total tax, and the effective rate as a percentage of the purchase price.

SDLT Bands (England & Northern Ireland 2025/26)

£0-£250,000: 0% | £250,001-£925,000: 5% | £925,001-£1,500,000: 10% | £1,500,001+: 12%

First-time buyers pay 0% up to £425,000 and 5% on the portion from £425,001 to £625,000 (no relief if price exceeds £625,000). Additional properties incur a 3% surcharge on top of standard rates. Non-UK residents pay an additional 2% surcharge. For example, a £350,000 home costs £5,000 in SDLT for home movers (5% on £100,000 above £250,000) but £0 for first-time buyers.

Tips & Best Practices

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If you are a first-time buyer, check you qualify — you must never have owned property anywhere in the world
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Budget for stamp duty separately from your deposit — it is due on completion day and cannot be added to your mortgage
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Consider the additional 3% surcharge before purchasing buy-to-let property — it significantly increases upfront costs
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If buying jointly and one partner already owns property, the 3% surcharge applies to the entire purchase
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Your solicitor should file the SDLT return within 14 days — late filing attracts penalties and interest

Frequently Asked Questions

Mandeep Singh · 25+ Years UK Financial Services

Important Information

This calculator is for illustrative purposes only and does not constitute mortgage advice, a personal recommendation, or a mortgage offer.

Results are based on the figures you enter and assume a standard capital repayment structure. Actual rates, fees, terms, and eligibility will vary by lender and individual circumstances.

You should seek independent advice from a qualified mortgage adviser or broker before making any financial commitment.