UK Stamp Duty (SDLT) Calculator

SDLT is a tax you pay when you buy a residential property or land over a certain price in England and Northern Ireland. It is charged in bands, so different slices of the price are taxed at different rates. Scotland and Wales have their own equivalents (LBTT and LTT).

For standard residential purchases in England and NI: 0% on the first £125,000, 2% on £125,001–£250,000, 5% on £250,001–£925,000, 10% on £925,001–£1.5 million, and 12% above £1.5 million. The calculator applies these bands automatically.

SDLT is progressive: each band of the price is taxed at its own rate, not the whole price at one rate. For example, on a £350,000 home you pay 0% on the first £125,000, 2% on the next £125,000, and 5% on the remaining £100,000. The calculator does this banding for you.

Yes. From 1 April 2025 the nil-rate threshold dropped from £250,000 back to £125,000, first-time buyer relief reduced from £425,000 to £300,000, and the maximum price for first-time buyer relief fell from £625,000 to £500,000. This calculator uses the post-April-2025 rates.

First-time buyers pay 0% on the first £300,000 and 5% on the portion from £300,001 to £500,000. If the property costs more than £500,000, no first-time buyer relief applies and standard rates are used instead. Select 'First-time buyer' to apply the relief.

Broadly, someone who has never owned a residential property anywhere in the world (and is buying their main home). If you or anyone you are buying with has owned a home before, the purchase does not qualify for first-time buyer relief.

Buying an additional residential property (a second home or buy-to-let) adds a surcharge of 5 percentage points to each standard band. So the rates become 5%, 7%, 10%, 15% and 17%. Select 'Additional property' to include the surcharge.

It applies when, at the end of the purchase, you own more than one residential property and are not replacing your main residence. Typical cases are buy-to-let purchases and second homes. If you are replacing your only main home, the surcharge usually does not apply.

Sometimes. If you paid the surcharge because you bought a new main home before selling your old one, you can usually claim a refund if you sell the previous main home within the time limit (generally 36 months). Refund claims are made to HMRC.

No. Scotland charges Land and Buildings Transaction Tax (LBTT) and Wales charges Land Transaction Tax (LTT), both with different bands and reliefs. This calculator is for England and Northern Ireland SDLT only.

Commercial and mixed-use property uses a different (non-residential) SDLT rate schedule. This calculator is for residential property. Tell us if you would like a non-residential SDLT calculator added.

You must file an SDLT return and pay within 14 days of completing your purchase. In practice your solicitor or conveyancer usually handles the return and payment as part of completion.

Not directly — SDLT is normally paid as a cash cost on completion, separate from your mortgage. Some buyers borrow more to cover it indirectly, but lenders do not lend against the SDLT itself. Budget for it as an upfront cost.

For a standard 'next home' purchase at £500,000: 0% on the first £125,000, 2% on the next £125,000 (£2,500) and 5% on the next £250,000 (£12,500), totalling £15,000. A first-time buyer would pay £10,000 (5% on £200,000). Enter your figures for an exact result.

Yes. A 2% non-resident surcharge applies on top of the other rates for buyers who are not UK residents for SDLT purposes. This calculator does not add the 2% non-resident surcharge automatically — if it applies to you, your total will be higher.

Buying a UK home itself is a UK (SDLT) matter, but owning it has US consequences: rental income is US-reportable, a future sale can trigger US capital gains tax (the US home-sale exclusion differs from UK rules), and a mortgage in pounds can create foreign-currency gain issues. Cross-border buyers should plan ahead.

Yes — for the additional-property surcharge, properties you own anywhere in the world count. So an American buying their first UK home while still owning a property in the US may face the higher 'additional property' rates, not first-time-buyer relief. This is a common and costly surprise.

It uses the SDLT bands in force from 1 April 2025 for England and Northern Ireland, including first-time buyer relief and the 5% additional-property surcharge. It does not automatically add the 2% non-resident surcharge or cover non-residential/mixed-use property.

The calculation runs entirely in your browser and nothing is stored unless you choose to download the branded PDF report, at which point you provide your name and email so we can send it. Phone and address are optional.

Yes. Enter your name and email (phone and address optional) and we generate a TaxStone-branded PDF of your SDLT calculation to download instantly — useful for budgeting a purchase or sharing with your conveyancer.

Definitely. Cross-border property ownership affects both your UK SDLT (the additional-property surcharge counts worldwide homes) and your US tax (rental income, sale gains, currency). A quick check can prevent expensive mistakes — book a free 20-minute call with TaxStone.