What stamp duty relief do first-time buyers get?

First-time buyers pay 0% on the first £300,000 and 5% on the portion from £300,001 to £500,000, provided the purchase price is £500,000 or less. If the property costs more than £500,000, first-time buyer relief is lost entirely and standard rates apply.

How much is the higher rate (second home) surcharge?

A 5% surcharge is added to each SDLT band where the buyer already owns another residential property anywhere in the world and the new purchase is £40,000 or more. The surcharge was increased from 3% to 5% on 31 October 2024 in the Autumn Budget.

Do Scotland and Wales use SDLT?

No. Scotland charges Land and Buildings Transaction Tax (LBTT) — use /uk/calculator/lbtt-calculator. Wales charges Land Transaction Tax (LTT) — use /uk/calculator/ltt-calculator. The thresholds, first-time buyer rules and additional-property charges all differ, so this calculator only applies to England and Northern Ireland.

When does SDLT need to be paid?

An SDLT return must be filed and any tax paid to HMRC within 14 days of completion. Your conveyancer typically handles this on your behalf and the cost is collected from you on completion day along with other disbursements.

Stamp Duty Calculator UK – SDLT Estimate

Useful next calculations

Plan the full cost of movingCarry sale equity through selling, buying, tax, mortgage and removal costs.
Check the remaining property budgetReassess borrowing and monthly headroom after allowing for SDLT.

Rates and sources, 2026/27

SDLT residential bands effective 1 April 2025 (the current post-Budget rates).

Rates used for 2026/27
Band or figure	Rate
£0 – £125,000	0%
£125,001 – £250,000	2%
£250,001 – £925,000	5%
£925,001 – £1.5m	10%

Source: HMRC — Stamp Duty Land Tax. Source checked for 2026/27.

When to use this calculator

Before buying, renting, refinancing or reviewing a property investment.
When you want to compare cash flow, tax, yield or ownership costs.
When you need a fast estimate before speaking to an agent, lender or adviser.
When you want to see how a rate or price change moves the result.

Example: standard purchase at £295,000

Use these sample inputs as a quick scenario test, then change one variable at a time to compare outcomes.

Example: standard purchase at £295,000
Input	Value
Purchase price	£295,000
Buyer type	Moving home, not first-time buyer
SDLT due	£4,750

A £295,000 mover pays £4,750: 0% on the first £125,000, 2% on the next £125,000 (£2,500), and 5% on the remaining £45,000 (£2,250).

Example: first-time buyer at the £500,000 cap

Example: first-time buyer at the £500,000 cap
Input	Value
Purchase price	£500,000
Buyer type	First-time buyer
SDLT due	£10,000

Relief is 0% to £300,000 and 5% on the next £200,000. Above £500,000 the relief is lost entirely and standard bands apply.

Example: existing homeowner at £300,000

Example: existing homeowner at £300,000
Input	Value
Purchase price	£300,000
Buyer type	Standard residential purchase
SDLT due	£5,000

£300,000 is a useful check against HMRC worked figures: 0% to £125,000, 2% on £125,000 (£2,500), 5% on £50,000 (£2,500).

How to read your results

Effective Rate

The effective rate lets you compare options on a like-for-like basis rather than being misled by different compounding periods or fee structures.

Method & assumptions

This calculator applies the residential Stamp Duty Land Tax (SDLT) bands in force in England and Northern Ireland from 1 April 2025. SDLT is charged in slices. It includes first-time buyer relief and the 5% higher rates for an additional property, but it does not combine those mutually exclusive treatments.

It does not model the separate 2% non-UK resident surcharge, purchases by companies, linked transactions, mixed-use property or other specialist rules. Scotland and Wales use LBTT and LTT instead. Verify your position with HMRC and your conveyancer before exchange.

Official references

Common mistakes

Comparing rent and ownership costs without including taxes, fees and maintenance.
Using purchase price alone without testing financing or vacancy assumptions.
Relying on yield or growth in isolation instead of reviewing the full property case.
Using the wrong national transaction-tax calculator for the purchase location.

What to do next

Confirm which buyer status applies, especially if anyone in the purchase already owns residential property.
If the property is in Scotland or Wales, switch to the LBTT or LTT calculator instead of using these England and NI bands.
Verify the final liability with the conveyancer and current HMRC guidance before exchange or completion.

Guides that use this calculator

Questions people ask

From 1 April 2025 the standard SDLT bands are: 0% on the first £125,000, 2% on £125,001-£250,000, 5% on £250,001-£925,000, 10% on £925,001-£1.5m, and 12% above £1.5m. These rates apply to residential purchases by non-first-time buyers who own no other property.

Stamp Duty Calculator

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