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What is Stamp Duty Land Tax?

Stamp Duty Land Tax (SDLT) is the tax you pay when buying residential property in England or Northern Ireland. The amount depends on the purchase price, whether you’re a first-time buyer, and whether you already own another property.

SDLT is calculated on a progressive basis — you only pay the higher rate on the portion of the price that falls within each band, not on the entire purchase price.

Current SDLT rates and bands

Standard rates

£0 – £125,000: 0%
£125,001 – £250,000: 2%
£250,001 – £925,000: 5%
£925,001 – £1,500,000: 10%
Over £1,500,000: 12%

These are the rates in force since 1 April 2025, when the temporary higher thresholds ended.

First-time buyer relief

If you’re a first-time buyer purchasing a property up to £500,000, you pay no SDLT on the first £300,000. You’ll pay 5% on the portion between £300,001 and £500,000. If the property costs more than £500,000, you get no relief at all and pay the standard rates on the whole price.

Additional property surcharge

An additional 5% is charged on each rate band if you’re buying a second home, buy-to-let property, or already own another residential property. The surcharge doesn’t apply where the price is under £40,000.

Corporate buyers

Companies purchasing residential property for more than £500,000 pay a flat rate of 17% on the whole purchase price, instead of the standard bands. At £500,000 or less, the standard bands plus the 5% additional property surcharge apply.

Non-UK residents

Non-UK residents pay an additional 2% surcharge on top of the applicable SDLT rate.

Ways to reduce your stamp duty

First-time buyer relief: significant savings for eligible buyers on properties up to £500,000
Property value thresholds: consider properties just under key thresholds (£125k, £250k, £925k, £1.5m)
Timing of purchase: ensure you qualify for first-time buyer status if eligible
Multiple dwellings relief: potential savings when buying multiple properties together

Frequently asked questions

When do I qualify as a first-time buyer?

You’re a first-time buyer if you’ve never owned a home anywhere in the world. Married couples and civil partners must both be first-time buyers to qualify.

What counts as an additional property?

If you already own a residential property or are buying a second home, buy-to-let property, or holiday home, you’ll pay the additional 5% surcharge.

When is SDLT due?

SDLT must be paid within 14 days of completing your property purchase. Your solicitor usually handles this as part of the conveyancing process.

Does SDLT apply in Scotland or Wales?

No. Scotland has its own Land and Buildings Transaction Tax (LBTT) and Wales has Land Transaction Tax (LTT), both with different rates and thresholds. Use our LBTT calculator or LTT calculator instead.

Important notes

Results are estimates based on current rates — always verify with official sources
SDLT rates and thresholds may change in government budgets
Special rules may apply for mixed-use properties, shared ownership, or inherited properties
This calculator covers England and Northern Ireland only
Professional advice recommended for complex transactions

For property purchase advice and mortgage guidance, speak with a qualified advisor.

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