Calculate your Stamp Duty Land Tax (SDLT) for property purchases in England & Northern Ireland, 2025/2026. Supports standard buyers, first-time buyers, and additional property purchases.
Your buyer status changes which SDLT rates and reliefs apply
The agreed purchase price of the residential property
Scotland and Wales use different property transaction taxes
⚠️ This region uses a different property transaction tax. This calculator shows SDLT (England & Northern Ireland) rates only.
Rates are set by HMRC and apply automatically — no input needed
Standard Rates Residential0% – 12% (2025/26)
0% up to £125,000, rising in bands to 12% above £1.5m
Additional Property Surcharge +5%+5.00% (since Oct 2024)
Added on top of standard rates for second homes and buy-to-let purchases on the entire price
ℹ️ This calculator uses 2025/2026 SDLT rates for England & Northern Ireland. First-time buyer relief applies only up to £500,000. Additional property purchases carry a 5% surcharge on the full price.
Total Stamp Duty Payable
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🏷️ Effective Tax Rate--
💰 Net Cost After SDLT--
🏠 Property Price--
✅ Relief Applied--
Stamp Duty as a Share of Purchase Price
0.00%12% (top band)
📊 Detailed SDLT Band Breakdown
Purchase Price
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Band 1 (0%)
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Band 2 (2%)
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Band 3 (5%)
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Band 4 (10%)
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Band 5 (12%)
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Additional Property Surcharge (5%)
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Total SDLT Payable
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🔑 First-Time Buyer Relief Summary
SDLT Without Relief
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SDLT With Relief
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You Save
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💡 First-time buyer relief gives 0% SDLT up to £300,000, and 5% between £300,001–£500,000.
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How UK Stamp Duty Land Tax (SDLT) Is Calculated
Stamp Duty Land Tax (SDLT) is a tiered tax charged on property purchases in England and Northern Ireland. It works like income tax: each portion of the purchase price falling within a band is taxed at that band's rate, not the whole price at one flat rate.
📋 2025/2026 Standard SDLT Rates at a Glance
Band
Price Range
Standard Rate
Additional Property Rate
Band 1
£0 – £125,000
0%
5%
Band 2
£125,001 – £250,000
2%
7%
Band 3
£250,001 – £925,000
5%
10%
Band 4
£925,001 – £1,500,000
10%
15%
Band 5
Above £1,500,000
12%
17%
🔑 Key SDLT Terms Explained
First-Time Buyer Relief: Eligible first-time buyers pay 0% SDLT up to £300,000, and 5% on the portion between £300,001 and £500,000. If the price exceeds £500,000, no relief applies and standard rates are charged on the full amount.
Additional Property Surcharge: A 5% surcharge applies on top of standard rates across every band when buying a second home, buy-to-let, or any additional residential property, effective for purchases completed on or after 31 October 2024.
Tiered (Slice) System: Like income tax bands, SDLT is charged in slices — only the portion of the price within each band is taxed at that band's rate.
💡 Example: £350,000 Standard Purchase in England
1. Purchase Price: £350,000
2. Band 1 (£0–£125,000 @ 0%): £0
3. Band 2 (£125,001–£250,000 @ 2%): £125,000 × 2% = £2,500
4. Band 3 (£250,001–£350,000 @ 5%): £100,000 × 5% = £5,000
5. Total SDLT: £7,500
If this were the buyer's first home, relief would reduce the total to £2,500 since the first £300,000 is exempt and only the remaining £50,000 is taxed at 5%.
⚠️ Important Notes
— Scotland uses LBTT and Wales uses LTT, both with different rates from SDLT.
— Additional property surcharge applies even if you intend to sell your current home, unless completed within the replacement window.
— Non-UK residents may face a further 2% surcharge on top of standard and additional property rates.
— SDLT must usually be paid within 14 days of completion.
— For official calculations, use the HMRC Stamp Duty Land Tax guidance.
Frequently Asked Questions
SDLT is a tax paid when you buy property or land in England or Northern Ireland above a certain price. The amount depends on the purchase price, your buyer status, and whether the property is your only residence or an additional one.
From 1 April 2025, the standard bands are 0% up to £125,000, 2% from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1.5 million, and 12% above £1.5 million.
First-time buyers pay 0% on the first £300,000 and 5% on the portion between £300,001 and £500,000. If the property costs more than £500,000, relief no longer applies and standard rates are charged on the entire price.
Buyers purchasing a second home, buy-to-let, or any additional residential property pay a 5% surcharge on top of the standard SDLT rate for each band, applied to the full purchase price. This rate has applied since 31 October 2024.
SDLT is calculated in bands, similar to income tax. Only the portion of the price that falls within each band is taxed at that band's rate — not the whole price at the highest applicable rate. This calculator applies the slice system automatically.
No. Scotland has its own Land and Buildings Transaction Tax (LBTT) and Wales has Land Transaction Tax (LTT), both with different rates and bands from SDLT. This calculator covers England and Northern Ireland only.
⚠️ Disclaimer: This calculator provides estimates based on 2025/2026 SDLT rates for residential property in England & Northern Ireland. Actual liability may vary due to reliefs, exemptions, mixed-use property, or non-resident surcharges. For official calculations, use the HMRC Stamp Duty Land Tax service or consult a conveyancing solicitor.