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.
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.
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