Property Details
Select your property price and buyer type, then click Calculate Stamp Duty to see your results.
How Stamp Duty Land Tax Works
Stamp Duty Land Tax (SDLT) is a tax paid by the buyer when purchasing property or land in England and Northern Ireland above certain price thresholds. It is calculated on a progressive banding system — similar to Income Tax — meaning different rates apply to different portions of the purchase price, not the whole amount.
When Is Stamp Duty Due?
SDLT must be paid and a return filed with HMRC within 14 days of completion. In practice, your conveyancer (solicitor or licensed conveyancer) almost always handles this on your behalf, deducting the tax from funds on completion and submitting the return electronically. If you miss the 14-day deadline, HMRC charges interest and a late-filing penalty.
Who Pays Stamp Duty?
The buyer pays SDLT, not the seller. It is not added to the purchase price — it is an additional cost on top of the agreed price, deposit, legal fees and survey costs. For most buyers, stamp duty is one of the largest upfront costs of buying a home, so budgeting for it carefully matters.
England and Northern Ireland Only
SDLT applies in England and Northern Ireland. Scotland has its own equivalent tax — Land and Buildings Transaction Tax (LBTT) — administered by Revenue Scotland, with different thresholds and rates. Wales has Land Transaction Tax (LTT), administered by the Welsh Revenue Authority. If you are buying property in Scotland or Wales, the figures shown here do not apply.
Progressive Banding — Not a Flat Rate
A common misconception is that stamp duty applies at a single rate to the whole purchase price. It does not. Instead, each rate applies only to the portion of the price that falls within that band. For example, on a £300,000 purchase at standard rates, you pay 0% on the first £125,000, 2% on the next £125,000 (£125,001–£250,000), and 5% on the remaining £50,000 (£250,001–£300,000). The result is £0 + £2,500 + £2,500 = £5,000 — not 5% of £300,000 (which would be £15,000).
SDLT Rates — Post April 2025
All three rate sets side by side. The first-time buyer (FTB) relief applies only where the property price does not exceed £500,000. Above £500,000, standard rates apply even for first-time buyers.
| Property Price Band | Standard Rate | First-Time Buyer | Additional / 2nd Home |
|---|---|---|---|
| Up to £125,000 | 0% | 0% (up to £300k) | 3% |
| £125,001 – £250,000 | 2% | 0% (up to £300k) | 5% |
| £250,001 – £300,000 | 5% | 0% (FTB up to £300k) | 8% |
| £300,001 – £500,000 | 5% | 5% (FTB £300k–£500k) | 8% |
| £500,001 – £925,000 | 5% | Standard rates apply | 8% |
| £925,001 – £1,500,000 | 10% | Standard rates apply | 13% |
| Above £1,500,000 | 12% | Standard rates apply | 15% |
The additional dwelling surcharge adds 3 percentage points to each band. Company purchases use the additional dwelling rates as a base; ATED charges may also apply to corporate acquisitions of residential property above £500,000.
Worked Examples
Three real-world scenarios showing how the banding calculation works in practice.
£250,000 — Standard Purchase
£400,000 — First-Time Buyer
£400,000 — Second Home / BTL
Important Considerations
This calculator covers Stamp Duty Land Tax (SDLT) in England and Northern Ireland only. If you are buying in Scotland, Land and Buildings Transaction Tax (LBTT) applies, administered by Revenue Scotland with different thresholds and rates. In Wales, Land Transaction Tax (LTT) is charged, with its own rate structure set by the Welsh Government. Using this tool for Scottish or Welsh purchases will give incorrect figures.
The 3% additional dwelling surcharge applies if you own — or will own after completion — two or more residential properties. Importantly, the surcharge can apply even if you are in the process of selling your existing home at the same time. If you sell your previous main residence within 3 years of paying the surcharge, you can apply to HMRC for a refund. The rules around what counts as a "main residence" and when the surcharge applies can be complex — always confirm with your solicitor.
First-time buyer relief is only available when the purchase price is £500,000 or below. If the price exceeds £500,000, standard rates apply in full from the first pound — the relief is withdrawn entirely, not tapered. Both buyers in a joint purchase must be first-time buyers for the relief to apply.
Corporate purchases of residential property worth more than £500,000 may attract the Annual Tax on Enveloped Dwellings (ATED) as well as SDLT. A 15% flat SDLT rate can also apply to some corporate acquisitions. The figures shown for Company Purchase use the additional dwelling rates as a base estimate only. Always seek specialist tax advice before a corporate property acquisition.