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.