Is Stamp Duty calculated on the whole property price?

No. SDLT is calculated on slices of the purchase price. Each band is charged at its own rate, so only the part of the price inside that band is taxed at that rate.

What are the SDLT rates from 1 April 2025?

For a single residential property, the bands are 0% up to GBP 125,000, 2% from GBP 125,001 to GBP 250,000, 5% from GBP 250,001 to GBP 925,000, 10% from GBP 925,001 to GBP 1.5 million and 12% above GBP 1.5 million.

How does first-time buyer relief work?

For qualifying first-time buyers, SDLT is 0% up to GBP 300,000 and 5% from GBP 300,001 to GBP 500,000. If the property price is over GBP 500,000, the relief is not available.

What is the additional property surcharge?

For additional residential properties in England and Northern Ireland, GOV.UK says the higher rates from 1 April 2025 are usually 5 percentage points above the standard residential rates.

Is stamp duty different in Scotland and Wales?

Yes. Scotland uses Land and Buildings Transaction Tax and Wales uses Land Transaction Tax. This calculator estimates SDLT for England and Northern Ireland only.

Tax year: 2025/26 & 2026/27 Jurisdiction: England & Northern Ireland Last verified: May 9 2026

Stamp Duty Calculator

Calculate Stamp Duty Land Tax for property purchases in England and Northern Ireland using the rates that apply from 1 April 2025. It handles standard residential purchases, first-time buyer relief, additional property rates, the non-resident surcharge and non-residential or mixed-use purchases.

Calculate SDLT on a property purchase

Enter the purchase price and buyer details. For Scotland or Wales, use the official devolved tax calculators linked below.

Purchase price

Use the total chargeable consideration, not just the mortgage.

Property location

Property type

Residential buyer type

Buyer is non-UK resident for SDLT Usually adds 2% to residential SDLT rates. Linked, leasehold or special relief case Use this to trigger extra caution notes.

Standard nil band

GBP 125k

The normal residential SDLT nil-rate band from 1 April 2025.

First-time relief

GBP 300k

No SDLT up to GBP 300,000 if the property is worth GBP 500,000 or less and all buyers qualify.

Additional dwelling

+5%

The surcharge usually applies if the purchase leaves you owning more than one residential property.

Stamp duty is a slice calculation, not one flat percentage

One of the easiest SDLT mistakes is applying the highest rate to the whole property price. GOV.UK’s residential SDLT rates are marginal: the first slice is taxed at one rate, the next slice at another, and so on. A GBP 350,000 main home in England or Northern Ireland is not taxed at 5% on the full amount.

The buyer’s position matters as much as the price. A first-time buyer can get a lower bill on a property up to GBP 500,000. A buyer keeping another property may pay the higher rates. A non-UK resident buyer may also pay an extra 2% on top of any other residential rates that apply.

Situation	Calculator treatment
Main home	Standard residential SDLT bands.
First-time buyer	Relief if price is GBP 500,000 or below.
Additional property	Higher residential rates with 5% surcharge.
Mixed/non-residential	Non-residential/mixed SDLT bands.
Scotland/Wales	Routes to LBTT or LTT, not SDLT.

How this stamp duty calculator works

Inputs used

Property purchase price or chargeable consideration.
Property location: England/Northern Ireland, Scotland or Wales.
Property type: residential or non-residential/mixed-use.
Residential buyer type: main home, first-time buyer, additional property or replacement main residence.
Non-UK resident surcharge and complex-case warning toggles.

Calculation method

Check whether SDLT applies. Scotland and Wales use LBTT and LTT instead.
Choose the correct rate table: residential, first-time buyer, higher residential rates, or non-residential/mixed-use.
Add the 2% non-resident surcharge to residential rates where selected.
Apply each rate only to the slice of price inside that band.
Show the total SDLT, effective rate, amount due per band and practical filing notes.

Assumptions

The transaction completes under the SDLT rates applying from 1 April 2025.
First-time buyer relief assumes every buyer qualifies and the property will be the buyers main residence.
Replacement main residence assumes the higher rates do not apply because the previous main residence has been sold in the allowed window.
Mixed-use/non-residential purchases are treated using the freehold/lease premium rates, not lease rent net present value.

What this does not cover

It does not calculate Scotland LBTT or Wales LTT. Use Revenue Scotland LBTT guidance or the Welsh Revenue Authority LTT calculator.
It does not calculate shared ownership, lease rent net present value, linked transactions, multiple dwellings relief, companies buying enveloped dwellings, six-or-more dwellings, trust purchases, gifts with debt, partnership transfers or relief claims.
It does not decide whether the additional-property surcharge applies. Check GOV.UK higher rates guidance where the ownership position is not simple.
It does not file the SDLT return. Buyers usually rely on their solicitor or conveyancer to file and pay within 14 days of completion.

Worked example: main home at GBP 350,000

For a main residential purchase in England or Northern Ireland at GBP 350,000, the first GBP 125,000 is taxed at 0%, the next GBP 125,000 is taxed at 2%, and the remaining GBP 100,000 is taxed at 5%.

That gives SDLT of GBP 7,500: GBP 2,500 on the second slice and GBP 5,000 on the third slice. The effective rate is about 2.1%, even though the top slice is charged at 5%.

If the same property is an additional dwelling, the 5% surcharge changes the bill sharply. The first slice is no longer 0%; it is 5%, then 7%, then 10% on the same slices.

Before relying on the result

Ask your conveyancer to confirm whether the property is residential, non-residential or mixed-use. That can be obvious for a normal house, but it can become technical with land, paddocks, commercial use, annexes or multiple dwellings.

If you are replacing a main residence, check the sale timing. GOV.UK says the higher rates do not apply where the purchase replaces your main residence and the previous main residence was sold within the allowed period.

Also check residence status for SDLT if you live abroad or have recently moved. The non-resident surcharge has its own 183-day test and refund rules.

Common SDLT mistakes

Forgetting the 1 April 2025 threshold change

The temporary higher nil-rate bands ended. For current residential purchases, the normal nil-rate band is GBP 125,000.

Assuming first-time relief always applies

All buyers must qualify, and the property must be worth GBP 500,000 or less. Above that, the normal residential rates apply.

Ignoring worldwide property ownership

The additional dwelling rules can look at property owned anywhere in the world, not just in England or Northern Ireland.

Using SDLT for Wales or Scotland

Wales and Scotland have their own property transaction taxes. The SDLT result is not a safe estimate for those purchases.

Stamp duty FAQs

Is stamp duty marginal?

Yes. SDLT is charged on slices of the property price. You do not pay the highest rate on the whole price.

Do first-time buyers pay stamp duty?

Qualifying first-time buyers pay 0% up to GBP 300,000 and 5% from GBP 300,001 to GBP 500,000. If the price is over GBP 500,000, first-time buyer relief is not available.

What if I own another property?

You may pay the higher residential SDLT rates if the purchase leaves you owning more than one residential property worth GBP 40,000 or more, unless a replacement-main-residence exception or another rule applies.

Is Scotland different?

Yes. Scotland uses Land and Buildings Transaction Tax, not SDLT. Rates and additional dwelling rules are set by the Scottish Government.

When is stamp duty due?

GOV.UK says the SDLT return and payment are usually due within 14 days of completion. In practice, your solicitor or conveyancer usually handles the filing and payment.

Official sources

Last verified: May 9 2026. Calculations are estimates based on the published rules and assumptions shown on this page.

GOV.UK Stamp Duty Land Tax overview - where SDLT applies, England/Northern Ireland scope, thresholds and 14-day filing/payment deadline
GOV.UK SDLT residential property rates - current residential bands, first-time buyer relief, additional property surcharge and non-resident surcharge
GOV.UK higher rates for additional dwellings - 5% higher rates, replacement-main-residence rules and refund context
GOV.UK rates for non-residential and mixed-use property - GBP 150,000 and GBP 250,000 non-residential/mixed-use SDLT bands
Revenue Scotland LBTT information - Scotland uses Land and Buildings Transaction Tax instead of SDLT
Welsh Revenue Authority LTT calculator - Wales uses Land Transaction Tax instead of SDLT

Related calculators

Wales Land Transaction Tax (LTT) CalculatorCalculate Welsh Land Transaction Tax when buying property or land in Wales.Scotland Land & Buildings Transaction Tax (LBTT)Calculate the Scottish equivalent of Stamp Duty when buying a property in Scotland.Lease NPV Property Tax CalculatorEstimate lease rent net present value and lease tax for SDLT, LTT or LBTT.Property Tax Reliefs CheckerCheck common SDLT, LTT and LBTT relief routes before relying on a property tax estimate.Property Rental Yield CalculatorCalculate gross and net rental yield for any UK property.