Report

Help us improve this tool

Stamp Duty Land Tax UK Calculator

Calculate UK Stamp Duty Land Tax (SDLT) for residential property purchases, including first-time buyer relief, additional property surcharge, and non-UK resident rates.

O M T

What is Stamp Duty Land Tax (SDLT)?

Stamp Duty Land Tax (SDLT) is a tax paid when buying property or land over a certain price threshold in England and Northern Ireland. The tax is calculated using progressive bands on the portion of the purchase price falling within each band.

UK Residential SDLT Rates & Surcharges

SDLT rates depend on buyer classification and residency status:

  • Standard Rate (Replacing Main Residence): 0% up to £250,000; 5% on £250,001–£925,000; 10% on £925,001–£1,500,000; 12% over £1,500,000.
  • First-Time Buyers Relief: 0% up to £425,000; 5% on the portion between £425,001 and £625,000 (for properties priced up to £625,000).
  • Additional Property Surcharge: A +5% surcharge applies on top of standard rates for second homes, buy-to-let investments, or additional residential properties.
  • Non-UK Resident Surcharge: A +2% surcharge applies to buyers who are non-UK residents.

How to Calculate Stamp Duty

The total tax is calculated by summing the tax owed across all applicable price brackets:

$$\text{Total SDLT} = \sum_{i} \text{Taxable Amount in Band}_i \times \text{Rate}_i$$

Frequently Asked Questions

When is SDLT due?

SDLT must be filed and paid to HMRC within 14 days of the property transaction completion date.

Do first-time buyers get relief on properties over £625,000?

No. If the purchase price exceeds £625,000, first-time buyer relief is completely unavailable and standard SDLT rates apply.

What if I sell my main residence after buying a new one?

If you pay the additional property surcharge but sell your previous main home within 36 months, you can apply for a full refund of the surcharge from HMRC.

Related Tools