Stamp Duty Land Tax Calculator
Calculate exactly how much Stamp Duty you’ll pay on property purchases in England and Northern Ireland. Updated with April 2025 rates.
1. Select Property Type
2. Select Buyer Type
3. Enter Property Price
Enter your details and press ‘Calculate’ to see your Stamp Duty cost
Important Note
Stamp Duty Land Tax (SDLT) must be paid within 14 days of completion. This calculator reflects rates for England and Northern Ireland as of April 2025. Different taxes apply in Scotland (LBTT) and Wales (LTT).
Stamp Duty Land Tax Guide (April 2025)
Stamp Duty Land Tax (SDLT) applies to property purchases in England and Northern Ireland. The rates changed significantly on 1 April 2025, with notable adjustments to thresholds and surcharges that affect most buyers. This guide covers current rates, special cases, payment requirements, and regional variations.
SDLT Rates from April 2025
Residential Property Rates
| Property price band | Standard rate | Additional property |
|---|---|---|
| Up to £125,000 | 0% | 5% |
| £125,001 to £250,000 | 2% | 7% |
| £250,001 to £925,000 | 5% | 10% |
| £925,001 to £1,500,000 | 10% | 15% |
| Over £1,500,000 | 12% | 17% |
Non-UK residents pay an additional 2% on all residential property purchases.
Non-Residential Property Rates
| Property price band | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 2% |
| Over £250,000 | 5% |
Mixed-use properties (e.g., a shop with a flat) qualify for non-residential rates.
How SDLT is Calculated: Progressive Taxation
SDLT is calculated on a tiered basis, similar to income tax. You pay the rate for each portion of the property price within its specific band.
Example: £400,000 Home Purchase
Recent Rate Changes
On 1 April 2025, the nil-rate band for standard residential purchases reduced from £250,000 to £125,000, and the first-time buyer relief threshold returned to £300,000 (from a temporary £425,000). The additional property surcharge increased from 3% to 5% in October 2024.
Buyer Categories and Special Cases
First-Time Buyers
First-time buyers enjoy significant relief on their initial home purchase:
- 0% SDLT on first £300,000 of purchase price
- 5% on portion between £300,001 and £500,000
- Maximum savings of £6,000 compared to standard rates
- No relief if property price exceeds £500,000 (standard rates apply)
Eligibility:
To qualify, you must:
- Never have owned property before (anywhere in the world)
- Intend to occupy the property as your main residence
- Purchase a property for £500,000 or less
- All buyers must be first-time buyers (for joint purchases)
Additional Property Buyers
When purchasing a second home or buy-to-let property, you’ll pay an additional 5% surcharge on top of standard rates.
Replacing Main Residence:
If you’re buying a new main home but still own your previous one:
- Initially pay higher rates including the 5% surcharge
- Can claim a refund if you sell your previous main residence within 36 months
- Refund must be claimed within 12 months of the sale or within 12 months of the filing date, whichever is later
Non-UK Residents
Non-UK residents pay an additional 2% surcharge on all residential property purchases, on top of any other applicable rates.
Residency Test:
You’re considered a non-UK resident if you spent fewer than 183 days in the UK in the 12 months before purchase.
You can claim a refund of the surcharge if you subsequently spend 183+ days in the UK within 24 months after purchase.
Corporate Buyers
Companies face special SDLT rules when purchasing residential property:
- Standard acquisition: Pay additional property rates (5% surcharge applies)
- Property over £500,000 for personal use: Flat 17% rate on entire purchase price
- Business purposes (rental/development): Relief from flat 17% rate, but 5% surcharge still applies
Corporate buyers may also need to pay Annual Tax on Enveloped Dwellings (ATED) in subsequent years.
Payment and Filing Requirements
SDLT Timeline
Completion Day
Property purchase completes. SDLT liability is triggered.
Within 14 Days
SDLT return must be filed and tax paid to HMRC.
Late Filing
Penalties apply for late returns: £100 if up to 3 months late, £200 if later.
How to Pay
Your solicitor or conveyancer typically handles SDLT filing and payment as part of the purchase process. They’ll:
- Complete and submit the SDLT return
- Collect the tax amount from you before completion
- Pay HMRC directly
- Provide you with confirmation of payment
If handling it yourself, you can file and pay online through the HMRC website.
Regional Differences
SDLT applies only to property purchases in England and Northern Ireland. Different systems apply elsewhere:
England & Northern Ireland: SDLT
- Nil-rate band: £125,000
- First-time buyer relief: £300,000
- Additional property surcharge: 5%
- Filing deadline: 14 days
Scotland: Land and Buildings Transaction Tax (LBTT)
- Nil-rate band: £145,000
- First-time buyer relief: £175,000
- Additional Dwelling Supplement: 8%
- Filing deadline: 30 days
For Scottish properties, use the Revenue Scotland calculator.
Wales: Land Transaction Tax (LTT)
- Nil-rate band: £225,000
- No specific first-time buyer relief
- Higher rates for additional properties: 5%
- Filing deadline: 30 days
For Welsh properties, use the Welsh Government calculator.
Frequently Asked Questions
What is the SDLT threshold for first-time buyers in 2025?
First-time buyers pay no SDLT on the first £300,000 of their purchase, and then 5% on any portion between £300,001 and £500,000. If the property costs more than £500,000, standard rates apply to the entire purchase price with no relief.
How do I calculate SDLT on a buy-to-let property?
Buy-to-let properties incur the additional property surcharge of 5% on top of standard rates. For example, on a £250,000 buy-to-let:
- 5% on first £125,000 = £6,250
- 7% on remaining £125,000 = £8,750
- Total SDLT = £15,000
This is compared to £2,500 if it were your main residence.
Does SDLT apply to commercial property?
Yes, but different rates apply to non-residential or mixed-use property:
- 0% up to £150,000
- 2% from £150,001 to £250,000
- 5% above £250,000
Mixed-use properties (part residential, part commercial) are taxed at these non-residential rates, which can be advantageous for higher-value properties.
Can I claim a refund if I pay the additional property surcharge but later sell my previous home?
Yes. If you buy a new main residence before selling your previous one, you’ll initially pay the higher rates (including the 5% surcharge). However, you can claim a refund if you sell your previous main residence within 36 months of buying the new property.
The refund claim must be made within 12 months of the sale of your previous home or within 12 months of the filing date of your SDLT return for the new home, whichever is later.
What counts as a first-time buyer for SDLT purposes?
A first-time buyer is someone who has never owned a residential property anywhere in the world, whether bought or inherited. For joint purchases, all buyers must be first-time buyers to qualify for relief.
You must also intend to occupy the property as your main residence. Buy-to-let properties don’t qualify for first-time buyer relief.
How is SDLT calculated on a shared ownership property?
For shared ownership properties, you can choose to pay SDLT in one of two ways:
- Pay SDLT on the total market value of the property in one go (a market value election)
- Pay SDLT in stages:
- First on the initial share you’re buying
- Then on additional shares when your share exceeds 80%
- SDLT on rent may also apply if the annual rent exceeds £125,000
First-time buyers can claim relief on shared ownership purchases if the market value is £500,000 or less.
What is the non-UK resident surcharge and who pays it?
The non-UK resident surcharge is an additional 2% SDLT charge applied to purchases of residential property by buyers who were present in the UK for fewer than 183 days in the 12 months before purchase.
This applies to both individuals and companies based overseas. If you become UK resident within 24 months after the purchase (by spending 183+ days in the UK), you can claim a refund of the surcharge.
How does SDLT work for properties purchased by companies?
Companies purchasing residential property face special rules:
- Companies automatically pay the additional property rates (with 5% surcharge)
- For properties over £500,000 intended for personal use (not rental or business), a flat 17% rate applies to the entire purchase price
- Relief from the 17% rate is available if the property is for qualifying business use, such as property rental or development
Companies may also need to pay Annual Tax on Enveloped Dwellings (ATED) in subsequent years for residential properties valued over £500,000.
Official References
HMRC Guidance
Regional Tax Authorities
This guide reflects SDLT rates and rules as of April 2025. While we strive for accuracy, tax rules can change. Always consult HMRC guidance or a qualified tax professional for advice on your specific circumstances.
