How the UK stamp duty calculator works
Stamp Duty Land Tax (SDLT) is a progressive tax on residential property purchases in England and Northern Ireland. You pay a slice of the purchase price in each band rather than one flat rate on the full amount.
For mortgage planning with standard SDLT included, see the mortgage calculator UK. This dedicated SDLT tool adds first-time buyer relief, the additional property surcharge, and the non-UK resident surcharge.
Standard residential bands from 1 April 2025
- 0% on the portion up to £250,000
- 5% on the portion from £250,001 to £925,000
- 10% on the portion from £925,001 to £1,500,000
- 12% on the portion above £1,500,000
Worked example: £350,000 standard buyer
- Band 1: £250,000 at 0% = £0
- Band 2: £100,000 at 5% = £5,000
- Total SDLT: £5,000 (effective rate 1.43%)
This matches the HMRC band structure for a main residence replacing your only or main home. Select first-time buyer for relief up to £625,000, or additional property for the 5% surcharge on each band.
Frequently asked questions
What is first-time buyer relief?
First-time buyers pay 0% on the first £425,000 and 5% on the portion from £425,001 to £625,000 when the purchase price is £625,000 or less. Above that threshold, standard rates apply.
What is the additional property surcharge?
Buying a second home, buy-to-let, or holiday home adds 5 percentage points to each SDLT band. The surcharge applies on top of standard residential rates.
What does the non-UK resident surcharge do?
Non-UK residents pay an extra 2% on each applicable band. It stacks with the additional property surcharge when both apply.
Does Scotland or Wales use SDLT?
No. Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT). This calculator covers England and Northern Ireland SDLT only.
Resources and references
The formulas and methods in this calculator were checked against these independent sources.