Calculate SDLT on residential property in England and Northern Ireland — home movers, first-time buyers and additional properties.
Stamp Duty Land Tax is charged in slices on residential property in England and Northern Ireland: 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5m and 12% above. First-time buyers pay nothing to £300,000 and 5% from £300,001 to £500,000, with no relief above £500,000. Buying an additional property adds 5 percentage points to every band. Scotland and Wales levy their own property taxes instead.
Buying near £500,000? First-time buyer relief is withdrawn completely above that price. UKCalc quantifies the step in the first-time buyer SDLT cliff.
The figures behind this calculator. See the SDLT bands and first-time buyer relief thresholds applied above, each with its official source and the date UKCalc last checked it, on the 2026/27 rates and thresholds UKCalc uses.
| 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.
Stamp Duty Land Tax bands and reliefs applied here. Official figures last checked on 2 September 2026.
Official figures this calculator applies
UKCalc assumptions — not official figures
Jurisdiction — this matters. SDLT applies in England and Northern Ireland only. Scotland charges Land and Buildings Transaction Tax (Revenue Scotland) and Wales charges Land Transaction Tax (Welsh Revenue Authority), both with different bands. Non-UK residents pay a further 2% surcharge. Use the GOV.UK: Stamp Duty Land Tax — residential rates calculator for a binding figure.