Stamp Duty Calculator (SDLT)
🏠 Free ToolCalculate Stamp Duty Land Tax on property purchases in England and Northern Ireland. Includes first-time buyer relief and the 3% additional property surcharge.
| Band | Rate | Taxable | Tax |
|---|---|---|---|
| £0 – £250,000 | 0% | £250,000 | £0.00 |
| £250,000 – £925,000 | 5% | £100,000 | £5,000.00 |
How it Works
Stamp Duty Land Tax is a tax paid when purchasing property or land in England and Northern Ireland above certain thresholds. The current system uses a progressive slice structure, meaning each portion of the purchase price is taxed at the rate for the band it falls within — not the entire price at one flat rate.
For standard purchases, the first £250,000 is SDLT-free, with rates of 5%, 10%, and 12% on higher portions. First-time buyers benefit from a more generous nil-rate band of £425,000, provided the property costs no more than £625,000. This relief can save first-time buyers up to £8,750 compared to standard rates.
The additional property surcharge of 3% applies to anyone who already owns a residential property and is buying another. This was introduced to discourage buy-to-let and second home purchases. The surcharge is added on top of standard rates across all bands, making additional properties significantly more expensive in SDLT terms.
When budgeting for a property purchase, it is important to factor in SDLT alongside other costs such as solicitor fees, surveys, and mortgage arrangement fees. This calculator gives you an instant breakdown of your SDLT liability under all three scenarios.
Frequently Asked Questions
What are the current SDLT rates?
Standard rates are: 0% on the first £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1,500,000, and 12% above £1,500,000. These are applied as a slice system — each rate only applies to the portion within that band.
How does first-time buyer relief work?
First-time buyers pay no SDLT on the first £425,000 and 5% on the portion between £425,001 and £625,000. Properties over £625,000 do not qualify for relief, and standard rates apply to the entire purchase price.
What is the additional property surcharge?
If you already own a residential property (including buy-to-let), you pay an extra 3% on top of standard SDLT rates on any additional property purchase. This surcharge applies to the entire purchase price, starting from the first pound.
Does SDLT apply in Scotland and Wales?
No. Scotland uses the Land and Buildings Transaction Tax (LBTT), and Wales uses the Land Transaction Tax (LTT). This calculator covers SDLT for England and Northern Ireland only.
When is SDLT due?
SDLT must be filed and paid within 14 days of the completion date. Your solicitor or conveyancer usually handles this as part of the purchase process.