UK Stamp Duty Calculator (SDLT)
Calculate exact Stamp Duty Land Tax for property purchases in England and Northern Ireland, including First-Time Buyer Relief, replacement main residence, additional dwellings (5% surcharge), non-UK resident and corporate purchases.
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Band-by-Band SDLT Breakdown
| Tax Band Tier | Statutory Rate | Applicable Portion | Tax Payable |
|---|---|---|---|
| Total Statutory SDLT Obligation | — | — | |
England & Northern Ireland Statutory Rate Schedule
Standard Rates vs. First-Time Buyer vs. Additional Home Surcharge
| Purchase Band | Standard / Moving Home | First-Time Buyer Relief | Additional Home (+5%) |
|---|---|---|---|
| Up to £125,000 | 0% | 0% | 5% |
| £125,001 to £250,000 | 2% | 0% | 7% |
| £250,001 to £300,000 | 5% | 0% | 10% |
| £300,001 to £500,000 | 5% | 5% on remainder | 10% |
| £500,001 to £925,000 | 5% | Standard rates apply | 10% |
| £925,001 to £1,500,000 | 10% | Standard rates apply | 15% |
| Over £1,500,000 | 12% | Standard rates apply | 17% |
*Note: If the purchase price exceeds £500,000, First-Time Buyer relief is lost entirely and standard rates apply across every slice. Non-UK residents add 2% to every band.
Mathematical Mechanics: Marginal Slicing
Stamp Duty Land Tax in England and Northern Ireland works on a progressive marginal slice model, like income tax bands. It replaced the pre-2014 "slab" system where one rate applied to the whole price.
Where Slicei = max(0, min(Price, Upperi) − Loweri)
Crossing a threshold only applies the higher percentage to the part of the price above that threshold, so there are no cliff-edge jumps — except first-time buyer relief, which is lost entirely above £500,000.
Additional property (+5%) and non-UK resident (+2%) surcharges are added to the rate on every slice.
Devolved Nations: Cross-Border Tax Systems
Stamp Duty Land Tax (SDLT) applies only in England & Northern Ireland. Scotland and Wales run their own land transaction taxes.
Administered by Revenue Scotland. The residential nil-rate threshold is £145,000 (£175,000 for first-time buyers, with no price cap). The Additional Dwelling Supplement (ADS) is 8% of the whole price.
Open Scotland LBTT CalculatorAdministered by the Welsh Revenue Authority. Main residences pay nothing up to £225,000, there is no separate first-time buyer relief, and higher residential rates for additional properties start at 5%.
Open Wales LTT CalculatorWorked examples
- Replacing a main home at £295,000 (GOV.UK example): 0% on £125,000 + 2% on £125,000 (£2,500) + 5% on £45,000 (£2,250) = £4,750.
- First-time buyer at £500,000 (GOV.UK example): 0% on £300,000 + 5% on £200,000 = £10,000.
- Same £300,000, three buyer types: first-time buyer £0 · replacing a home £5,000 · additional property £20,000 (£5,000 + £15,000 surcharge).
- Non-residential freehold at £275,000 (GOV.UK example): 0% on £150,000 + 2% on £100,000 (£2,000) + 5% on £25,000 (£1,250) = £3,250.
Sources: GOV.UK residential rates, higher rates for additional properties, non-residential rates and corporate bodies. HMRC, not this calculator, is the authority.
By Suhaib Hassan · Residential bands verified 20 Sep 2026, non-residential and corporate rates verified 27 Sep 2026 against GOV.UK · How CalculatePilot verifies formulas
What this figure does not include
- Corporate reliefs (for example property rental or development businesses), which replace the 17% rate with the standard higher rates.
- Shared ownership, linked transactions, multiple dwellings bought together, and lease rent (NPV) on new leases.
- Refunds of the higher rates when you sell your previous main home within three years.
Frequently asked questions
When did these SDLT rates start?
1 April 2025, when the nil-rate band returned to £125,000 and first-time buyer relief to £300,000 (on homes up to £500,000). The 5% additional-property surcharge has applied since 31 October 2024.
What if I replace my main home?
If you are replacing your only main residence, choose Moving Home. Higher rates can apply temporarily if you still own the old home on completion day; you can then claim a refund if you sell it within three years.
Does this cover Scotland or Wales?
No. Scotland uses LBTT (nil rate £145,000, 8% ADS) and Wales uses LTT (nil rate £225,000, no first-time buyer relief). Use the dedicated calculators linked above.
How much stamp duty does a company pay?
Companies and other non-natural persons buying a dwelling for more than £500,000 usually pay a flat 17% of the whole price (19% if non-UK resident). Below that, standard rates plus the 5% surcharge apply. Qualifying businesses can claim relief from the 17% rate.
Does this cover a shop or office?
Yes — choose Non-Residential / Mixed-Use. Slices are 0% to £150,000, 2% to £250,000 and 5% above. GOV.UK's published example is £275,000 = £3,250. Residential surcharges are not added and lease rent is not calculated.
Are these figures an HMRC assessment?
No. Confirm with your conveyancer. This page is a planning estimate from published bands.
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