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UK Stamp Duty (SDLT) Calculator

Compute Stamp Duty Land Tax for England and Northern Ireland — standard residential, additional property (BTL +5% surcharge), or first-time buyer relief. Shows the band-by-band breakdown.

Last reviewed:

£

Stamp Duty Land Tax (SDLT) is the tax paid on property purchases in England and Northern Ireland. It is banded — different rates apply to slices of the price, like income tax — and the rate depends on whether the property is your main home, your first home, or an additional property such as a buy-to-let or second home. Scotland and Wales operate their own equivalents (LBTT and LTT) with different bands.

Enter the agreed property price and select the buyer type. The calculator computes the tax on each band, the total SDLT, and the effective rate. For additional-property purchases (BTL, second home), a 5% surcharge applies on every band. First-time buyer relief gives 0% up to £300,000 and 5% on the slice from £300,001 to £500,000 — but the relief is withdrawn entirely if the price exceeds £500,000.

Examples

£350,000 standard purchase

£0–125k @ 0% = £0. £125k–250k @ 2% = £2,500. £250k–350k @ 5% = £5,000. Total SDLT = £7,500 (effective rate 2.14%).

£350,000 first-time buyer

£0–300k @ 0% = £0. £300k–350k @ 5% = £2,500. Total SDLT = £2,500. Saves £5,000 vs standard.

£350,000 additional property (BTL)

£0–125k @ 5% = £6,250. £125k–250k @ 7% = £8,750. £250k–350k @ 10% = £10,000. Total SDLT = £25,000 (effective rate 7.14%). Surcharge of £17,500 vs standard purchase.

£550,000 first-time buyer — relief lost

FTB relief is withdrawn entirely above £500k. Standard bands apply: £125k–250k @ 2% (£2,500) + £250k–550k @ 5% (£15,000) = £17,500. Buying at £499,999 instead of £550,000 changes SDLT from £17,500 to £9,999 — the cliff edge is real.

Frequently Asked Questions

Does this apply in Scotland or Wales?
No. Scotland uses Land and Buildings Transaction Tax (LBTT) administered by Revenue Scotland, with different bands and an Additional Dwelling Supplement of 8%. Wales uses Land Transaction Tax (LTT) administered by the Welsh Revenue Authority, with different bands again. This calculator covers England and Northern Ireland only.
When does the additional property surcharge apply?
When you purchase a residential property and at the end of the day of completion you own two or more residential properties worth £40,000+ each (anywhere in the world) and the new one is not replacing your main residence. Replacing your main residence within 36 months allows reclaiming the surcharge.
What counts as a first-time buyer?
No individual on the purchase has ever owned a major interest in a residential property anywhere in the world, and the property will be the buyer's only or main residence. Joint purchases require all parties to be first-time buyers. Inheriting a share counts as ownership and disqualifies you.
When is SDLT paid?
Within 14 days of completion. Your conveyancing solicitor will normally handle the SDLT return and payment as part of the completion paperwork. The funds need to be available on or before completion day.
Why is there a cliff edge at £500,000 for first-time buyers?
It's a feature of the relief, not a band. Below £500k, you get the full relief schedule. At £500,000.01 the relief is withdrawn entirely and you pay standard rates from £125k upward. Buyers near the threshold often negotiate hard to stay below £500k for this reason.

References

  1. HMRC SDLT manual — https://www.gov.uk/government/collections/stamp-duty-land-tax-sdlt
  2. gov.uk — Stamp Duty Land Tax — https://www.gov.uk/stamp-duty-land-tax
  3. Revenue Scotland — LBTT — https://www.revenue.scot/land-buildings-transaction-tax
  4. Welsh Revenue Authority — LTT — https://www.gov.wales/land-transaction-tax-guide
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Stamp Duty Land Tax (SDLT) is the tax paid on property purchases in England and Northern Ireland. It is banded — different rates apply to slices of the price, like income tax — and the rate depends on whether the property is your main home, your first home, or an additional property such as a buy-to-let or second home. Scotland and Wales operate their own equivalents (LBTT and LTT) with different bands.

How to Use This Calculator

Enter the agreed property price and select the buyer type. The calculator computes the tax on each band, the total SDLT, and the effective rate. For additional-property purchases (BTL, second home), a 5% surcharge applies on every band. First-time buyer relief gives 0% up to £300,000 and 5% on the slice from £300,001 to £500,000 — but the relief is withdrawn entirely if the price exceeds £500,000.

Understanding the Formula

For each band, tax = (price slice within band) × band rate. Standard residential bands (Apr 2025): 0% to £125k, 2% to £250k, 5% to £925k, 10% to £1.5M, 12% above. Additional property: add 5% to every band. First-time buyer (price ≤ £500k): 0% to £300k, 5% to £500k.

Examples

£350,000 standard purchase

£0–125k @ 0% = £0. £125k–250k @ 2% = £2,500. £250k–350k @ 5% = £5,000. Total SDLT = £7,500 (effective rate 2.14%).

£350,000 first-time buyer

£0–300k @ 0% = £0. £300k–350k @ 5% = £2,500. Total SDLT = £2,500. Saves £5,000 vs standard.

£350,000 additional property (BTL)

£0–125k @ 5% = £6,250. £125k–250k @ 7% = £8,750. £250k–350k @ 10% = £10,000. Total SDLT = £25,000 (effective rate 7.14%). Surcharge of £17,500 vs standard purchase.

£550,000 first-time buyer — relief lost

FTB relief is withdrawn entirely above £500k. Standard bands apply: £125k–250k @ 2% (£2,500) + £250k–550k @ 5% (£15,000) = £17,500. Buying at £499,999 instead of £550,000 changes SDLT from £17,500 to £9,999 — the cliff edge is real.

Frequently Asked Questions

Does this apply in Scotland or Wales?

No. Scotland uses Land and Buildings Transaction Tax (LBTT) administered by Revenue Scotland, with different bands and an Additional Dwelling Supplement of 8%. Wales uses Land Transaction Tax (LTT) administered by the Welsh Revenue Authority, with different bands again. This calculator covers England and Northern Ireland only.

When does the additional property surcharge apply?

When you purchase a residential property and at the end of the day of completion you own two or more residential properties worth £40,000+ each (anywhere in the world) and the new one is not replacing your main residence. Replacing your main residence within 36 months allows reclaiming the surcharge.

What counts as a first-time buyer?

No individual on the purchase has ever owned a major interest in a residential property anywhere in the world, and the property will be the buyer's only or main residence. Joint purchases require all parties to be first-time buyers. Inheriting a share counts as ownership and disqualifies you.

When is SDLT paid?

Within 14 days of completion. Your conveyancing solicitor will normally handle the SDLT return and payment as part of the completion paperwork. The funds need to be available on or before completion day.

Why is there a cliff edge at £500,000 for first-time buyers?

It's a feature of the relief, not a band. Below £500k, you get the full relief schedule. At £500,000.01 the relief is withdrawn entirely and you pay standard rates from £125k upward. Buyers near the threshold often negotiate hard to stay below £500k for this reason.

Assumptions & Limitations

  • England and Northern Ireland only. Scotland (LBTT) and Wales (LTT) have separate, different bands.
  • Bands are current as of April 2025 (post-Autumn Budget 2024 changes). Government can change bands at any fiscal event — verify against gov.uk on the day of completion.
  • Residential property only. Mixed-use (e.g. a flat above a shop) and non-residential property use a different band schedule.
  • No reliefs beyond first-time buyer modelled. Multiple-dwellings relief, group relief, charity relief and others can apply in specific circumstances; consult a solicitor.
  • Additional property surcharge (5%) only applies if the purchased property is ≥ £40,000 AND you own other residential property on completion. If the purchase price is below £40,000, standard bands apply.
  • Replacement-of-main-home rules can refund the additional property surcharge within 36 months if you sell your former main home.

References

  1. HMRC SDLT manual — https://www.gov.uk/government/collections/stamp-duty-land-tax-sdlt
  2. gov.uk — Stamp Duty Land Tax — https://www.gov.uk/stamp-duty-land-tax
  3. Revenue Scotland — LBTT — https://www.revenue.scot/land-buildings-transaction-tax
  4. Welsh Revenue Authority — LTT — https://www.gov.wales/land-transaction-tax-guide