UK Stamp Duty Land Tax (SDLT) Calculator
Work out the Stamp Duty Land Tax due on a residential or commercial property purchase in England or Northern Ireland. The calculator handles the standard schedule, first-time buyer relief, the 5% additional-dwellings surcharge, and the non-residential bands.
How is this calculated?
SDLT is a tiered tax: each portion of the price is taxed at the rate of the band it falls in (it’s not a single flat rate on the whole price). The standard residential schedule from 1 April 2025 is 0% on the first £125,000, 2% on £125,001-£250,000, 5% on £250,001-£925,000, 10% on £925,001-£1.5m, and 12% above. First-time buyers pay 0% on the first £300,000 and 5% on £300,001-£500,000 — but no relief at all once the price exceeds £500,000. Buyers of additional dwellings (second homes, buy-to-let) pay an additional 5% on each band (raised from 3% on 30 October 2024).
Frequently Asked Questions
Does SDLT apply in Wales or Scotland?
No. Wales has Land Transaction Tax (LTT) administered by the Welsh Revenue Authority, and Scotland has Land and Buildings Transaction Tax (LBTT) administered by Revenue Scotland. Both have different bands and rates from SDLT. This calculator covers England and Northern Ireland only.
Who counts as a first-time buyer?
A first-time buyer is someone who has never owned a residential property anywhere in the world (alone or jointly). If you're buying with another person, both of you must qualify. Inherited property counts. The relief is lost if the property price exceeds £500,000.
What is the additional dwelling surcharge?
If you're buying a second home, holiday let, or buy-to-let property and won't be replacing your main residence, you pay an extra 5% on top of the standard SDLT bands (raised from 3% on 30 October 2024). The surcharge applies to the whole purchase price, not just the band that falls above £40,000.
When is SDLT due?
SDLT must be paid within 14 days of completing your property purchase. Your conveyancer or solicitor usually handles the SDLT return and payment as part of the conveyancing process.
Are there any other reliefs?
Yes — multiple dwellings relief (for buying multiple dwellings in one transaction) and certain reliefs for property transferred between spouses, charities, or in divorce proceedings. These edge cases aren't modelled here; check with HMRC or your solicitor for specific situations.
Last updated: May 2026 · Rates sourced from HMRC