Stamp Duty Calculator
Calculate Stamp Duty Land Tax (SDLT) for UK property purchases. Includes additional property surcharge for buy-to-let investors.
Enter Property Details
Buy-to-let or second home (+5%)
Relief up to £500,000
Stamp Duty Payable
£15,000
Effective rate: 6.00%
What stamp duty is, who pays it and when
Stamp Duty Land Tax (SDLT) is a tax on property and land purchases in England and Northern Ireland. Scotland charges Land and Buildings Transaction Tax (LBTT) and Wales charges Land Transaction Tax (LTT), both with their own bands, so the figures on this page apply to England and Northern Ireland only.
The buyer pays it, not the seller. It is charged in slices: each portion of the purchase price is taxed at the rate for its band, so a single "headline" percentage never describes the whole bill. Buyers of an additional property (a buy-to-let, a second home, or any purchase where you already own a dwelling) pay a 5 percentage point surcharge on every band, on purchases of £40,000 or more.
Payment is due within 14 days of completion, and in practice your conveyancer files the return and pays it out of the completion funds. Because it is a cash cost on day one and cannot be borrowed against the mortgage, it belongs in your deposit budget rather than your running costs.
First-time buyers pay nothing up to £300,000 and 5% on the slice from £300,001 to £500,000. Above £500,000 the relief is lost entirely and standard rates apply to the full price.
Worked examples
A £250,000 purchase
A standard buyer pays £2,500, an additional property pays £15,000, and a first-time buyer pays £0. Band by band, at standard rates:
| Portion of price | Rate | Amount taxed | SDLT |
|---|---|---|---|
| Up to £125,000 | 0% | £125,000 | £0 |
| £125,001 to £250,000 | 2% | £125,000 | £2,500 |
A £500,000 purchase
A standard buyer pays £15,000, an additional property pays £40,000, and a first-time buyer pays £10,000. Band by band, at standard rates:
| Portion of price | Rate | Amount taxed | SDLT |
|---|---|---|---|
| Up to £125,000 | 0% | £125,000 | £0 |
| £125,001 to £250,000 | 2% | £125,000 | £2,500 |
| £250,001 to £500,000 | 5% | £250,000 | £12,500 |
A £1,000,000 purchase
A standard buyer pays £43,750, an additional property pays £93,750. Band by band, at standard rates:
| Portion of price | Rate | Amount taxed | SDLT |
|---|---|---|---|
| Up to £125,000 | 0% | £125,000 | £0 |
| £125,001 to £250,000 | 2% | £125,000 | £2,500 |
| £250,001 to £925,000 | 5% | £675,000 | £33,750 |
| £925,001 to £1,000,000 | 10% | £75,000 | £7,500 |
Current SDLT rates
Standard residential
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
Additional property / buy-to-let
| Up to £125,000 | 5% |
| £125,001 to £250,000 | 7% |
| £250,001 to £925,000 | 10% |
| £925,001 to £1,500,000 | 15% |
| Above £1,500,000 | 17% |
First-time buyer
| Up to £300,000 | 0% |
| £300,001 to £500,000 | 5% |
| Above £500,000 (relief lost, standard rates apply) | 5% |
Rates are current UK SDLT residential rates for England and Northern Ireland, last verified 1 April 2025. The additional-property surcharge applies on purchases of £40,000 or more.
Stamp duty at common purchase prices
Full breakdowns for the prices buyers ask about most, including every buyer type:
Stamp duty FAQs
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