Stamp Duty Land Tax Calculator UK

Work out the Stamp Duty Land Tax (SDLT) due on a residential property purchase in England or Northern Ireland. Enter the purchase price and buyer status to get the total tax, effective rate, top marginal band, and total cost using HMRC's banded rates.

Quick Facts

Formula
Progressive banded rates: 0%, 2%, 5%, 10%, 12%
Each band's rate applies only to the slice of the price inside that band, not to the whole price.
Applies to
England & Northern Ireland
Scotland uses Land and Buildings Transaction Tax and Wales uses Land Transaction Tax instead of SDLT.
Surcharges
+5% additional property, +2% non-UK resident
Surcharges stack: a non-resident buying a second home can pay standard rates plus 5% plus 2%.

Your Results

Calculated
Total SDLT due
-
Stamp duty payable on completion
Effective rate
-
Total SDLT as % of purchase price
Top marginal rate
-
Rate on the final slice of the price
Total cost
-
Purchase price plus SDLT

Ready

Enter the purchase price and buyer status, then press Calculate.

How the Stamp Duty Land Tax Calculator works

Stamp Duty Land Tax (SDLT) is charged on property purchases in England and Northern Ireland. It is not a single flat percentage of the price — it is a progressive, banded tax, similar in structure to income tax. Each slice of the purchase price that falls inside a band is taxed only at that band's rate; money below the slice is taxed at the lower rates that applied to it, not retroactively at the higher rate.

The standard bands

For a buyer purchasing a main residence and replacing it (i.e. not adding an additional property), the standard residential rates are:

  • £0 – £125,000: 0%
  • £125,001 – £250,000: 2%
  • £250,001 – £925,000: 5%
  • £925,001 – £1,500,000: 10%
  • Above £1,500,000: 12%

First-time buyer relief

A qualifying first-time buyer pays 0% up to £300,000 and 5% on the slice from £300,001 to £500,000. If the purchase price exceeds £500,000, the relief does not apply at all — standard rates are charged on the entire price from £0, exactly as for a home mover.

Additional-property and non-resident surcharges

Buying a second home or a buy-to-let property adds a 5 percentage point surcharge to every band of the standard scale, so the effective bands become 5%, 7%, 10%, 15%, and 17%. Separately, a buyer who does not meet HMRC's UK residence test pays a flat 2% surcharge on the whole purchase price, on top of whichever rates (standard, first-time buyer, or additional-property) otherwise apply. The two surcharges can stack: a non-resident buying an additional property faces the additional-property bands plus a flat 2% on top.

Worked example

For a £350,000 main-residence purchase: £0 of the first £125,000 is taxed, 2% of the next £125,000 (£2,500), and 5% of the remaining £100,000 (£5,000) — a total of £7,500, an effective rate of about 2.1% of the purchase price.

What this calculator assumes

  • Standard residential rates for England and Northern Ireland — not the separate Scottish LBTT or Welsh LTT systems.
  • A single residential dwelling purchase, not mixed-use, commercial, or multiple-dwellings relief transactions, which use different rules.
  • Rates as most recently set by HM Treasury; always confirm current thresholds on HMRC's website before relying on the figure for a real transaction.

Frequently Asked Questions

How is UK Stamp Duty Land Tax calculated?
SDLT is charged on a progressive banded scale, not a single flat rate on the whole price. Each portion of the purchase price that falls inside a band is taxed only at that band's rate: 0% up to £125,000, 2% on the portion from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1,500,000, and 12% above that (England and Northern Ireland, standard residential rates).
What is first-time buyer relief?
First-time buyers pay 0% up to £300,000 and 5% on the portion from £300,001 to £500,000. If the purchase price is above £500,000, no relief applies at all and standard rates are charged on the full price from £0.
What is the additional-property surcharge?
Buying a second home or buy-to-let property adds a 5 percentage point surcharge on top of each standard band (so 5%, 7%, 10%, 15%, and 17% instead of 0%, 2%, 5%, 10%, and 12%). The surcharge generally applies when the buyer will own more than one residential property after completion.
What is the non-UK resident surcharge?
Buyers who do not meet HMRC's UK residence test pay an extra flat 2% of the full purchase price on top of whatever SDLT (including any additional-property surcharge) is otherwise due. Unlike the banded rates, this surcharge is a flat 2% of the whole price, not a banded rate.

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