This tool calculates UK Stamp Duty Land Tax (SDLT) on residential property in England and Northern Ireland, using the bands effective from 1 April 2025. It supports standard buyers, first-time-buyer relief, and the higher-rate surcharge for additional properties. It is a planning estimate.
How it works
SDLT is charged in slices, like income tax. Each portion of the price within a band is taxed at that band’s rate, and the results are summed.
Standard bands (from April 2025):
- 0% up to 125,000
- 2% on 125,001 to 250,000
- 5% on 250,001 to 925,000
- 10% on 925,001 to 1,500,000
- 12% above 1,500,000
First-time buyers (price up to 500,000): 0% up to 300,000, then 5% on 300,001 to 500,000. Above 500,000 the relief is lost and standard rates apply to the whole price.
Additional property (second home / buy-to-let): a 5% surcharge is added to every standard band’s rate.
Example
Standard purchase at 350,000:
- 0% on the first 125,000 = 0
- 2% on the next 125,000 (to 250,000) = 2,500
- 5% on the next 100,000 (to 350,000) = 5,000
- Total SDLT = 7,500.
Notes
You must file and pay within 14 days of completion, usually via your conveyancer. Non-resident buyers pay an extra 2% surcharge not modelled here. Bands can change at fiscal events, so confirm current rates. All math runs in your browser.