UK Stamp Duty Calculator (SDLT)

What is Stamp Duty Land Tax (SDLT)?

Stamp Duty Land Tax is the tax a buyer pays when buying property or land in England and Northern Ireland. Most people just call it stamp duty. It is charged in slices of the price, so a higher price only raises the rate on the part above each threshold. Scotland charges LBTT and Wales charges LTT instead. This calculator works from the purchase price, including a lease premium; it does not calculate the rent-based part of a new lease.

A standard home purchase of £125,000 or less pays no SDLT unless a surcharge applies, and first-time buyers pay nothing up to £300,000.

When and how do you pay stamp duty?

• Deadline: the SDLT return and the tax are both due within 14 days of the transaction's effective date, which for most purchases is the completion date. Completing on 3 November 2026 gives a deadline of 17 November 2026.
• Who pays: the buyer. Your solicitor or conveyancer normally files the return online and pays HMRC with money you send them, but you stay responsible for it being filed on time.
• Proof: an online return gives a Unique Transaction Reference Number (UTRN) and an SDLT5 certificate. Keep both, because you need the reference to claim a refund of the higher rates later.
• If you are late: filing up to three months late costs £100, filing later than that costs £200, and interest runs on unpaid tax from the day after it was due.

More on penalties and refunds: When do you pay stamp duty? UK deadline, late penalties and refunds.

Who counts as a first-time buyer?

First-time buyer relief is claimed in your SDLT return and only applies if all of these are true:

• You are an individual buying a home, not a company.
• You have never owned an interest in a residential property, in the UK or anywhere else in the world. A share in a home, or a property you owned briefly, counts as ownership.
• You intend to live in the property as your main home.
• The price is £500,000 or less. Above that, relief is lost on the whole price and standard rates apply.
• If you buy jointly, every buyer must meet these conditions. One buyer who has owned a home before means nobody can claim the relief.

Scotland has its own first-time buyer relief under LBTT and Wales has none. Claiming the relief when you do not qualify can lead to HMRC charging the missing tax plus interest and penalties.

How to use this stamp duty calculator

1. Enter the purchase price. Enter the property purchase price in pounds, or tap one of the price presets.
2. Choose the buyer type. Choose first-time buyer, moving home, additional property or buy-to-let, or non-residential and mixed-use.
3. Tick any special cases. Tick the non-UK resident or company purchase options if they apply to you.
4. Recalculate. Press Recalculate SDLT to update the result.
5. Read the band-by-band breakdown. Read your total stamp duty, the effective rate and the tax charged in each band.

Worked 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.

Worked example with the calculator defaults

The calculator opens on a first-time buyer purchasing at £425,000. First-time buyer relief charges 0% up to £300,000 and 5% from £300,001 to £500,000.

• 0% on the first £300,000 = £0.
• 5% on the next £125,000 = £6,250.
• Total stamp duty: £6,250, an effective rate of 1.47%.

A buyer replacing their main home would pay £11,250 on the same price, so the relief saves £5,000. SDLT is charged in bands, so each slice of the price pays its own rate.

By Suhaib Hassan · Residential bands, first-time buyer rules and payment deadlines re-checked 16 Oct 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 (see how to reclaim them).

Reclaiming the higher rates when you replace your main home

If you still own your old home when you complete on the new one, the higher rates usually apply because you own two homes that day. You can claim a repayment of the extra tax if you sell your previous main home within 3 years of buying the new property.

• Claim deadline (sales on or after 29 October 2018): HMRC must receive your claim by the later of 12 months after the sale date and 12 months after the filing date of the SDLT return for your new home. Older guides that quote a 3-month limit describe the rules for sales before that date.
• How to claim: use HMRC's online repayment service (you must sign in) or post paper form SDLT16.
• Have ready: the SDLT reference for the new property, the sale details of the old home, the tax you paid, the amount you are claiming and your bank details.
• If you cannot sell in time: only exceptional circumstances, usually ones that affect many people at once, can extend the 3 years. A broken chain or a slow sale does not.

Key takeaways

• Stamp Duty Land Tax (SDLT) applies in England and Northern Ireland. Scotland and Wales have their own taxes, LBTT and LTT.
• SDLT is charged in bands. The residential rates in force from 1 April 2025 are the ones this calculator uses, and we re-checked them against GOV.UK on 16 Oct 2026.
• First-time buyer relief charges 0% up to £300,000 and 5% from £300,001 to £500,000. There is no relief if the price is over £500,000.
• Additional properties pay a 5% surcharge on every band. HMRC, not this calculator, is the authority.

Frequently asked questions

When did these SDLT rates start?expand_more

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?expand_more

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?expand_more

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?expand_more

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?expand_more

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?expand_more

No. Confirm with your conveyancer. This page is a planning estimate from published bands.

When do you have to pay stamp duty?expand_more

Within 14 days of the transaction's effective date, which is usually the completion date. Your solicitor or conveyancer normally files the SDLT return and pays HMRC for you.

Who pays stamp duty, the buyer or the seller?expand_more

The buyer pays Stamp Duty Land Tax. The seller does not pay it.

What happens if I pay stamp duty late?expand_more

Filing the return up to three months late costs £100 and filing later costs £200, with a tax-based penalty if it is still unfiled after 12 months. Interest also runs on unpaid tax from the day after it was due.

Can I get the higher rates refunded when I sell my old home?expand_more

Yes, if you sell your previous main home within three years of buying the new one. For sales on or after 29 October 2018, HMRC must receive the claim within 12 months of the sale or 12 months of the new home's SDLT filing date, whichever is later.

Who counts as a first-time buyer for stamp duty?expand_more

An individual who has never owned an interest in a residential property anywhere in the world, who intends to live in the home as their main residence and who pays £500,000 or less. When buying jointly, every buyer must qualify.

How much stamp duty do I pay on a £300,000 home?expand_more

It depends on who is buying. A first-time buyer pays £0, someone replacing their main home pays £5,000, and a buyer of an additional property pays £20,000. The additional property figure is £5,000 of standard SDLT plus a £15,000 surcharge.

How much stamp duty does a first-time buyer pay on £425,000?expand_more

A first-time buyer pays £6,250: 0% on the first £300,000 and 5% on the next £125,000. Someone replacing their main home would pay £11,250 on the same price.

Is stamp duty charged on the whole price or in bands?expand_more

In bands. Each slice of the price is taxed at its own rate, so only the part of the price above each threshold pays the higher rate.

Compare England, Scotland and Wales on one price →

Stamp duty by price: £150,000 | £180,000 | £430,000 | £500,000 | £550,000 | £750,000 | £1 million | full price table