Calculate SDLT on residential property in England and Northern Ireland — home movers, first-time buyers and additional properties.
| Band | Rate | Taxable Amount | Tax |
|---|---|---|---|
| Total SDLT | — | ||
Effective rate: — · Property price: —
Stamp Duty Land Tax (SDLT) applies to residential property purchases in England and Northern Ireland. It is charged in bands — like income tax, you only pay the higher rate on the portion of the price that falls within each band.
| Property Value | Rate |
|---|---|
| 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% |
From 1 April 2025, first-time buyers pay no SDLT on the first £300,000 and 5% on the portion from £300,001 to £500,000. For properties above £500,000, the standard home-mover rates apply and no first-time buyer relief is given.
| Property Value (up to £500,000) | Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 – £500,000 | 5% |
If you are buying an additional residential property (including buy-to-let) and will own more than one property at the end of the day, a 5% surcharge applies on top of all standard rates at every band. This surcharge was raised from 3% to 5% in October 2024.
Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT) — both with different rates and thresholds. This calculator covers England and Northern Ireland only.
Stamp Duty Land Tax (SDLT) is a property purchase tax in England and Northern Ireland — Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT), both with different bands. For 2026/27 (post-April 2025 changes), the SDLT bands for a standard residential purchase are: 0% on the first £125,000, 2% on £125,001-£250,000, 5% on £250,001-£925,000, 10% on £925,001-£1.5m, and 12% above £1.5m.
First-time buyers get relief: 0% on the first £300,000 (rather than £125,000) and 5% on £300,001-£500,000, but no relief at all if the property costs more than £500,000. The relief only applies if you have never owned a property anywhere in the world — including via inheritance. For joint purchases, both buyers must be first-time buyers to qualify.
Second homes and buy-to-let properties carry a 5% surcharge on top of the standard rates (up from 3% before April 2025) — meaning a £300,000 second home incurs £20,500 SDLT instead of £5,000. The surcharge applies if you own any property anywhere in the world at the moment of purchase, with limited exceptions for replacing a main residence within 36 months. Non-UK-resident buyers pay an additional 2% surcharge stacked on top of the second-home surcharge.
SDLT is paid by the buyer, due within 14 days of completion. Your conveyancer typically files the SDLT return and pays from completion funds. Worth noting: the £125,000 nil-rate threshold for standard buyers was raised to £250,000 temporarily during 2022-March 2025 — that relief has now expired, so most non-first-time buyers face higher SDLT bills on completions from April 2025 onward. For accurate calculations on specific property values, including band-by-band breakdowns, always model your scenario before agreeing a purchase price.