Stamp Duty Calculator 2025 — England & Northern Ireland
Calculate Stamp Duty Land Tax (SDLT) for property purchases in England and Northern Ireland. Rates shown are effective from October 2025. Includes first-time buyer relief and additional property surcharge.
Band Breakdown:
| Band | Rate | Taxable Portion | SDLT |
|---|---|---|---|
| Up to £125,000 | 0% | £125,000.00 | £0.00 |
| £125,001 – £250,000 | 2% | £125,000.00 | £2,500.00 |
| £250,001 – £925,000 | 5% | £50,000.00 | £2,500.00 |
| Total SDLT | £5,000.00 | ||
Stamp Duty Land Tax (SDLT) Explained
Stamp Duty Land Tax is a tax on property purchases in England and Northern Ireland. Unlike income tax, SDLT is a tiered marginal tax — you pay different rates on different portions of the purchase price, not one flat rate on the whole amount. This means a £300,000 purchase is not taxed at 5% on the entire £300,000; only the slice above £250,000 is taxed at 5%.
SDLT must be paid within 14 days of completion. Your solicitor or conveyancer will typically handle this. Failure to file and pay on time results in automatic penalties and interest.
SDLT Rates: October 2025 (Standard Buyer)
| Property Price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| Above £1,500,000 | 12% |
Worked Example: £300,000 Standard Purchase
Property price: £300,000 Band 1: £0 – £125,000 = £125,000 × 0% = £0 Band 2: £125,001 – £250,000 = £125,000 × 2% = £2,500 Band 3: £250,001 – £300,000 = £50,000 × 5% = £2,500 Total SDLT = £0 + £2,500 + £2,500 = £5,000 Effective Rate = £5,000 ÷ £300,000 = 1.67%
First-Time Buyer Relief
First-time buyers purchasing a property worth £625,000 or less benefit from reduced SDLT rates:
| Property Price | Rate for First-Time Buyers |
|---|---|
| Up to £425,000 | 0% |
| £425,001 – £625,000 | 5% |
| Above £625,000 | Standard rates (no relief) |
To qualify, you must not have previously owned a residential property anywhere in the world, and the same applies to anyone else you are buying with. The relief is claimed on the SDLT return.
Example — First-time buyer purchasing £400,000:
£400,000 is within the £425,000 threshold, so SDLT = £0. Saving compared to standard buyer: £7,500.
Example — First-time buyer purchasing £550,000:
Band 1: Up to £425,000 = £0. Band 2: £425,001–£550,000 = £125,000 × 5% = £6,250. Total: £6,250.
A standard buyer would pay £15,000 on the same property.
Additional Property Surcharge (Buy-to-Let / Second Homes)
Purchasing an additional residential property — such as a buy-to-let, holiday cottage, or second home — attracts a 3% surcharge on top of each standard SDLT band. This surcharge was introduced in April 2016 to dampen demand from investors and second-home buyers.
| Property Price | Standard Rate | Additional Property Rate |
|---|---|---|
| Up to £125,000 | 0% | 3% |
| £125,001 – £250,000 | 2% | 5% |
| £250,001 – £925,000 | 5% | 8% |
| £925,001 – £1,500,000 | 10% | 13% |
| Above £1,500,000 | 12% | 15% |
The surcharge also applies if you are buying a new home before selling your old one (chain delays, etc.). However, HMRC allows a refund if you sell your previous main residence within 36 months of buying the new one. You can apply for a refund through HMRC.
Scotland (LBTT) and Wales (LTT)
SDLT applies only to England and Northern Ireland. Scotland and Wales operate their own equivalent taxes with different rates and bands:
- Scotland — Land and Buildings Transaction Tax (LBTT): The nil-rate threshold is £145,000 for standard purchases (£175,000 for first-time buyers). Rates then step up through 2%, 5%, 10%, and 12%.
- Wales — Land Transaction Tax (LTT): The nil-rate threshold is £225,000 for standard purchases (no first-time buyer relief). Rates step up through 6%, 7.5%, 10%, and 12%.
Frequently Asked Questions
What is Stamp Duty Land Tax (SDLT)?
Stamp Duty Land Tax is a tax you pay when you buy a property or land in England or Northern Ireland. It applies to both freehold and leasehold purchases and to new-build properties. You must pay SDLT within 14 days of completion and submit a return to HMRC. Your solicitor or conveyancer will normally handle the payment and submission on your behalf. Scotland and Wales have their own equivalent taxes (LBTT and LTT respectively).
What are the SDLT rates from October 2025?
Standard SDLT rates from October 2025 (England and Northern Ireland): £0–£125,000 at 0%; £125,001–£250,000 at 2%; £250,001–£925,000 at 5%; £925,001–£1,500,000 at 10%; above £1,500,000 at 12%. These are marginal rates — you pay each rate only on the portion of the price that falls within each band, not on the whole purchase price.
How does first-time buyer relief work?
First-time buyers purchasing a property worth £625,000 or less pay no SDLT on the first £425,000 and 5% on the portion from £425,001 to £625,000. If the property costs more than £625,000, no relief applies and standard rates are used. To qualify, neither you nor anyone you are buying with must have previously owned a home in the UK or abroad.
What is the additional property surcharge?
If you are purchasing an additional residential property — for example a buy-to-let, a second home, or a holiday home — an extra 3% is added to each standard SDLT band. This surcharge applies even if you are replacing your main residence but have not yet sold the existing one (though you can claim a refund if you sell within 36 months). The surcharge does not apply to properties under £40,000 or to caravans, mobile homes, and houseboats.
How is SDLT different in Scotland and Wales?
Scotland replaced SDLT with Land and Buildings Transaction Tax (LBTT) in April 2015. The Scottish rates and bands differ from SDLT. Wales replaced SDLT with Land Transaction Tax (LTT) in April 2018, also with different rates. If you are buying in Scotland, use an LBTT calculator; for Wales, use an LTT calculator. Our calculator covers England and Northern Ireland only.