About this calculator
Stamp Duty Land Tax (SDLT) is paid when you buy a home or land in England or Northern Ireland above a set price. This calculator works out the tax for the most common residential purchases: first homes, moving home, additional properties and buy-to-let.
Scotland and Wales have their own taxes. Choose them at the top of the calculator, or use our dedicated LBTT and LTT calculators for Scotland- and Wales-specific guidance.
How the calculation works
SDLT is charged in slices, like income tax. Each rate applies only to the part of the price inside that band — not to the whole price. The calculator splits your price across the bands, applies each rate, then adds the slices together.
If you'll own more than one home after completion, higher rates for additional properties apply instead (5 percentage points above the standard rates). Non-UK residents pay a further 2 points. Purchases under £40,000 are not charged the higher rates.
| Portion of the price | Rate |
|---|---|
| £0 – £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| Over £1,500,000 | 12% |
Worked examples
Stamp Duty on a £300,000 home (moving home)
0% on the first £125,000, 2% on the next £125,000 (£2,500) and 5% on the last £50,000 (£2,500): £5,000 in total.
First-time buyer Stamp Duty on £425,000
First-time buyer relief makes the first £300,000 tax-free and charges 5% on the rest: £6,250. Without relief it would be £11,250.
Second home Stamp Duty on £250,000
Higher rates apply: 5% on the first £125,000 and 7% on the next £125,000 = £15,000.
Moving home before your old home has sold (£400,000)
You'd pay £30,000 at the higher rates on completion. If you then sell your previous main home within the time limit, you may reclaim £20,000.
What changes the result?
- Price — every pound above a band threshold is taxed at that band's rate.
- Whether you'll own another home on completion day.
- First-time buyer status and a price at or below £500,000.
- UK residence for tax purposes.
- Whether your old home is sold before or on the day you complete.
Common mistakes
- Assuming the top rate applies to the whole price. It only applies to the slice inside that band.
- Ticking 'first-time buyer' when a joint buyer has owned a home before, anywhere in the world. Relief needs every buyer to qualify.
- Forgetting that keeping your old home, even briefly, can trigger the higher rates.
- Using England's rates for a purchase in Scotland or Wales.
Current SDLT rules
First-time buyers pay nothing on the first £300,000 and 5% up to £500,000. Above £500,000 no relief applies. Rates last checked 3 October 2026.
| Portion of the price | Rate |
|---|---|
| £0 – £125,000 | 5% |
| £125,001 – £250,000 | 7% |
| £250,001 – £925,000 | 10% |
| £925,001 – £1,500,000 | 15% |
| Over £1,500,000 | 17% |
Frequently asked questions
Do I pay Stamp Duty on the whole price?
No. Each rate applies only to the portion of the price in that band.
Who counts as a first-time buyer?
Everyone buying must never have owned a residential property in the UK or abroad, and the home must become your main residence.
Do I pay the higher rate if my old home hasn't sold?
Usually yes, at first. If you sell your previous main home within the time limit you may be able to claim back the extra.
Does Stamp Duty apply under £40,000?
Purchases under £40,000 are not charged the higher rates for additional properties, and the standard rates are 0% at that level.
When do I pay?
Your conveyancer normally files the return and pays within 14 days of completion.
Does Northern Ireland use SDLT?
Yes. Northern Ireland uses the same SDLT rules as England.