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Stamp Duty Calculator (England & NI)

Estimate Stamp Duty Land Tax (SDLT) on residential purchases completed from 1 April 2025 in England and Northern Ireland.

Short answer

Stamp Duty Land Tax (SDLT) is a tiered tax on property purchases in England & Northern Ireland. Standard buyers pay 0% to £125k, 2% to £250k, 5% to £925k, 10% to £1.5m, 12% above. First-time buyers get relief up to £500k. Additional properties (buy-to-let, second homes) pay a 5% surcharge on top of every band.
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How it works

SDLT is calculated band by band, not on the whole price. We apply the rate for each portion of the price that falls within each threshold, then add the 5% additional-property surcharge if applicable. First-time buyer relief replaces the standard bands with 0% up to £300k and 5% from £300k–£500k.

Worked example

£375,000 home, standard buyer: 0% on first £125k = £0, 2% on next £125k = £2,500, 5% on next £125k = £6,250 → total £8,750. Same purchase as a first-time buyer: £0 on first £300k + 5% on £75k = £3,750.

Who should use this

  • Home buyers comparing the all-in cost of a purchase
  • First-time buyers checking eligibility for relief
  • Buy-to-let investors and second-home buyers
  • Anyone budgeting completion-day funds

Common mistakes

  • ×Forgetting the 5% additional-property surcharge applies from £40k+
  • ×Assuming first-time buyer relief still applies above £500k (it doesn't)
  • ×Using English rates for Scottish (LBTT) or Welsh (LTT) purchases
  • ×Not budgeting for SDLT in addition to deposit and legal fees

Frequently asked questions

When do I pay stamp duty?

Within 14 days of completion. Your conveyancer normally pays HMRC on your behalf from completion funds.

Do first-time buyers always pay no stamp duty?

Only if the property is £500,000 or less. Above £500k, first-time buyer relief is lost entirely and standard rates apply to the whole price.

Is the 5% surcharge avoidable?

Only if you're replacing your main home on the same day, or buying a property under £40k, or specific reliefs (mixed-use, multiple dwellings) apply.

What about Scotland and Wales?

Scotland uses LBTT (Land and Buildings Transaction Tax) with different bands. Wales uses LTT (Land Transaction Tax). This calculator is for England and NI only.

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