Calculate UK Stamp Duty Land Tax (SDLT) for residential property purchases in England and Northern Ireland — first-time buyers, home movers, and additional properties.
UK Stamp Duty (SDLT) Calculator 2024/25
Stamp Duty (SDLT)
Effective Rate
Total Cost
Ad · 336x280
UK Stamp Duty (SDLT) Rates 2024/25 — England & Northern Ireland
Stamp Duty Land Tax (SDLT) is paid when buying residential property in England and Northern Ireland. Scotland has Land and Buildings Transaction Tax (LBTT) and Wales has Land Transaction Tax (LTT) — both with different rates. This calculator covers SDLT only.
Standard SDLT Rates (Home Movers)
Up to £250,000: 0%
£250,001 – £925,000: 5%
£925,001 – £1,500,000: 10%
Over £1,500,000: 12%
First-Time Buyer Relief
Up to £425,000: 0% (for first-time buyers only)
£425,001 – £625,000: 5%
Over £625,000: Standard rates apply — no FTB relief
Additional Property Surcharge
Buying a second home, buy-to-let property, or any residential property when you already own one? A 3% surcharge applies on top of standard rates across the entire purchase price (not just the portion above a threshold). From October 2024, the surcharge increased to 5% for corporate investors.
Frequently Asked Questions
SDLT must be filed and paid within 14 days of completion (the date you legally become the property owner). Your solicitor or conveyancer typically handles this on your behalf and will include SDLT in their completion statement. Late payment incurs automatic penalties of £100 (up to 3 months late) rising to £200 plus potential interest.
Yes. The temporary SDLT thresholds introduced in September 2022 (£250,000 nil rate, £425,000 FTB nil rate) are set to revert on 1 April 2025. After that, the standard nil rate band returns to £125,000 and the FTB nil rate band reverts to £300,000. This means buyers completing after 1 April 2025 could face significantly higher SDLT bills.
If you paid the 3% additional property surcharge because you owned another property at completion, and you then sell your previous main residence within 3 years, you can apply to HMRC for a refund of the 3% surcharge. You must apply within 12 months of the sale of your previous home.
On shared ownership purchases you have two options: pay SDLT only on the share you're buying (potentially lower or zero), or elect to pay on the full market value of the property upfront. Paying on full market value means no further SDLT when you 'staircase' (buy additional shares later), so it can be more efficient for those who plan to eventually own outright.