UK Stamp Duty Calculator

The UK Stamp Duty Calculator works out the Stamp Duty Land Tax (SDLT) you will pay when buying a home or land in England and Northern Ireland. It handles first-time buyer relief, the additional-property surcharge for second homes and buy-to-let, and the non-UK resident surcharge, using the current rates that apply from 1 April 2025. It also shows your tax split band by band so you can see exactly how the tiered system works.

What is Stamp Duty Land Tax (SDLT)?

SDLT is a tax you pay to HMRC when you buy a residential property or piece of land above a certain price in England and Northern Ireland. Scotland has its own Land and Buildings Transaction Tax (LBTT) and Wales has Land Transaction Tax (LTT), both with different thresholds — so this calculator applies to England and Northern Ireland only. The amount you pay depends on the purchase price, whether you are a first-time buyer, whether you already own another property, and whether you are a UK resident.

How Stamp Duty Is Calculated: the "Slice" System

The most common myth about stamp duty is that one rate applies to the whole price. In fact SDLT works exactly like income tax: the price is divided into bands and each band's rate applies only to the part of the price that falls inside it. So a £300,000 home is not taxed at a single percentage — the first £125,000 is taxed at 0%, and only the slice above £125,000 is taxed at the next rate.

Because the lower bands are taxed lightly, your effective rate (total tax divided by price) is always lower than the top band rate your purchase reaches.

Standard Residential SDLT Rates (from 1 April 2025)

These rates apply when you are replacing your main residence and are not a first-time buyer.

First-Time Buyer Relief

If you and anyone else buying the property have never owned a home before, you qualify for first-time buyer relief:

The relief is only available when the property costs £500,000 or less. If the price is above £500,000 you get no relief at all and pay the standard rates on the whole purchase.

Additional Property Surcharge (Second Homes & Buy-to-Let)

If the property is an additional residential property — a second home, a holiday home, or a buy-to-let — and costs at least £40,000, you pay a 5% surcharge on top of the standard rate for every band. This higher rate applies to the entire price, which is why second-home buyers can face a much larger bill than someone moving home.

Non-UK Resident Surcharge

Buyers who are not UK residents pay an extra 2% surcharge on top of every rate above, whether they are first-time buyers, home movers, or buying an additional property. Residency for SDLT is based on the number of days you have spent in the UK around the purchase, not your nationality.

What Affects Your Stamp Duty Bill?

How to Use This Calculator

1. Enter the property price: Type the agreed purchase price in pounds.
2. Choose your buyer type: First-time buyer, moving home, or buying an additional property.
3. Set your residency: UK resident or non-UK resident.
4. Review your results: See your total SDLT, your effective rate, the band-by-band breakdown, and how every buyer type compares for the same price.

Frequently Asked Questions

What is Stamp Duty Land Tax (SDLT)?

Stamp Duty Land Tax is a tax you pay when you buy property or land over a certain price in England and Northern Ireland. Scotland charges Land and Buildings Transaction Tax (LBTT) and Wales charges Land Transaction Tax (LTT) instead. SDLT is charged in bands, so each portion of the price is taxed at its own rate.

How is UK stamp duty calculated?

SDLT works like income tax: the price is split into bands and each band is taxed only on the part of the price that falls inside it. For a standard residential purchase the first £125,000 is taxed at 0%, the slice from £125,001 to £250,000 at 2%, from £250,001 to £925,000 at 5%, from £925,001 to £1,500,000 at 10%, and anything above £1,500,000 at 12%.

What is first-time buyer stamp duty relief?

First-time buyers pay no SDLT on the first £300,000 and 5% on the portion from £300,001 to £500,000. The relief is only available if the property costs £500,000 or less. Above that price first-time buyers pay the standard rates with no relief.

How much is the stamp duty surcharge on a second home?

Buying an additional residential property, such as a second home or a buy-to-let, adds a 5% surcharge on top of the standard rates for every band, provided the price is at least £40,000. This higher rate applies to the whole price, not just the portion above a threshold.

Do non-UK residents pay extra stamp duty?

Yes. Non-UK residents buying residential property in England or Northern Ireland pay an extra 2% surcharge on top of all other SDLT rates that apply to the purchase.

When do I have to pay stamp duty?

You must file an SDLT return and pay any tax due within 14 days of completion. In practice your solicitor or conveyancer usually handles the return and collects the money from you so it can be paid on time.

Additional Resources

• Stamp Duty Land Tax - GOV.UK
• Stamp Duty in the United Kingdom - Wikipedia