Enter a property price to calculate the stamp duty owed.
First-time buyer relief not available above £500,000 — standard rates applied.
| Band | Rate | Amount | Tax |
|---|---|---|---|
| SDLT due | — | ||
Stamp Duty Land Tax (SDLT) in England and Northern Ireland is a tiered tax — you pay different rates on different portions of the purchase price, not a flat rate on the whole amount. Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT), each with their own rates.
From 1 October 2025, the nil-rate threshold returned to £125,000 (from the temporary £250,000 that applied from September 2022). Rates: 0% up to £125,000; 2% on £125,001–£250,000; 5% on £250,001–£925,000; 10% on £925,001–£1.5m; 12% above £1.5m. First-time buyers pay 0% up to £300,000 and 5% on the portion between £300,001 and £500,000. Above £500,000, standard rates apply with no first-time buyer relief.
If you're buying an additional residential property — a second home, buy-to-let, or holiday home — a 5% surcharge applies on top of standard rates on the entire purchase price (as of October 2024, increased from 3%). The surcharge applies even to properties under the nil-rate threshold. It does not apply if you're replacing your main residence, provided you sell the old one on the same day or have sold it within three years.
Scotland's Land and Buildings Transaction Tax has its own bands. For residential purchases: 0% up to £145,000; 2% on £145,001–£250,000; 5% on £250,001–£325,000; 10% on £325,001–£750,000; 12% above £750,000. First-time buyer relief raises the 0% threshold to £175,000. An Additional Dwelling Supplement of 8% applies to additional properties.
Wales uses Land Transaction Tax with these residential rates: 0% up to £225,000; 6% on £225,001–£400,000; 7.5% on £400,001–£750,000; 10% on £750,001–£1.5m; 12% above £1.5m. There is no first-time buyer relief in Wales. The higher rates for additional dwellings add 4% across all bands.
SDLT must be paid within 14 days of completion. Your conveyancer normally handles the submission and payment. Failure to pay on time results in interest and penalties. You must file a return even if no tax is due — for example, if the purchase price falls entirely within the nil-rate band.
Legitimate ways to reduce SDLT include first-time buyer relief (where eligible), purchasing below the higher-rate thresholds, claiming multiple dwellings relief if buying more than one property in a single transaction, and claiming a refund of the additional property surcharge if you sell your previous main residence within three years of the new purchase.