SDLT Calculator — UK Stamp Duty Land Tax
Stamp Duty Land Tax (SDLT) calculator
Estimate the SDLT on a UK residential property purchase using the rates that took effect on 1 April 2025. Includes first-time buyer relief, the additional dwellings (5%) surcharge for second homes and BTL, and the non-UK resident (2%) surcharge. Scotland and Wales use different taxes (LBTT and LTT) — this calculator covers England and Northern Ireland.
Calculate your SDLT
Rates from 1 April 2025. Standard residential: 0%/2%/5%/10%/12% across the bands. First-time buyer relief: 0% to £300k, 5% £300k–£500k, no relief above £500k. Additional dwellings: +5% on entire price (5pp surcharge applied to all bands, since 31 October 2024). Non-UK resident: +2% on entire price. Commercial / non-residential: 0% to £150k, 2% to £250k, 5% above £250k — no surcharges.
How SDLT works
Stamp Duty Land Tax (SDLT) is a tiered tax — you pay different rates on different slices of the price. So a £400,000 standard purchase pays nothing on the first £125k, 2% on the next £125k, then 5% on the £150k above that. The calculator does the slicing for you.
Standard residential bands (from 1 April 2025):
- 0% on the first £125,000
- 2% on £125,001 to £250,000
- 5% on £250,001 to £925,000
- 10% on £925,001 to £1,500,000
- 12% above £1,500,000
First-time buyer relief — only available if you and any joint buyer have never owned residential property anywhere in the world, AND the purchase price is £500,000 or less:
- 0% on the first £300,000
- 5% on £300,001 to £500,000
- If price > £500,000, you lose all FTB relief and pay full standard rates.
Additional dwellings surcharge — buy-to-let, second homes, holiday lets, or any property where you will end up owning more than one. Adds 5% to every band (was 3% before 31 October 2024). The surcharge does not apply if you are replacing your main home and have sold the previous one (or sell it within 36 months).
Non-UK resident surcharge — additional 2% if you have not been UK resident for 183+ days in the year before the purchase. Stacks with the additional dwellings surcharge if both apply.
Frequently asked questions
What about Scotland and Wales?
Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT). They have different bands, rates and surcharges. This calculator only covers England and Northern Ireland (which both use SDLT).
I am replacing my main home but have not sold the old one yet — do I pay the surcharge?
Yes — initially. You pay the additional 5% at completion, then claim it back from HMRC if you sell your previous main home within 36 months of the new purchase. Most people get the refund as a single payment a few weeks after sale.
Can my partner buy as a first-time buyer if I have owned a property?
Not if you are buying jointly. FTB relief requires every buyer named on the purchase to be a first-time buyer. If you have owned a property in the past (including by inheritance, anywhere in the world), neither of you gets the relief on a joint purchase.
What about commercial or mixed-use property?
Different (lower) bands apply to non-residential and mixed-use property: 0% to £150k, 2% to £250k, 5% above. The calculator covers residential only — for mixed-use deals please book a call.
When does SDLT have to be paid?
Within 14 days of completion. Your conveyancing solicitor normally handles the SDLT return and payment as part of the closing process — you do not file it yourself.
What if I buy through a limited company?
Companies pay the standard rates plus the additional dwellings surcharge (5%) on every residential purchase. For purchases over £500,000 there is also a 17% flat rate (15% non-resident company surcharge plus 2%) — though most owner-managed BTL companies fall under the standard 5%-additional rules, not the 17% flat.
Buying property and need a clean SDLT position?
We work alongside your solicitor — modelling the SDLT before you commit, advising on whether to buy personally or through a company, and dealing with refunds if you replace your main home later.