Stamp duty land tax calculator

Standard rates (England & Northern Ireland)

• £0 - £250,000: 0%
• £250,001 - £925,000: 5%
• £925,001 - £1,500,000: 10%
• Over £1,500,000: 12%

First-time buyer relief

No SDLT on properties up to £425,000. Reduced rates on properties between £425,001 and £625,000.

Additional property surcharge

Additional 5% on each rate band for buy-to-let, second homes, or if you already own another property.

Corporate buyers

Companies purchasing residential property over £500,000 pay 17% SDLT rate.

• First-time buyer relief: significant savings for eligible buyers up to £625,000
• Property value thresholds: consider properties just under key thresholds (£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

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.

Are there different rates in Scotland and Wales?

Yes. Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT), both with different rates and thresholds.

• 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 applies to England and Northern Ireland only
• Professional advice recommended for complex transactions