UK Stamp Duty Calculator 2025: Complete Buyer's Guide

Stamp Duty Land Tax (SDLT) is one of the largest upfront costs when buying a property in the UK. With rates ranging from 0% to 12% depending on the property price, understanding what you'll pay is crucial for budgeting. A £300,000 property purchase typically incurs £2,500 in stamp duty – but first-time buyers pay nothing on properties under £425,000.

This comprehensive guide explains UK stamp duty rates for 2025, shows you exactly what you'll pay, and reveals how to minimise your tax bill legally.

Quick Summary

• Standard threshold: 0% on first £250,000, then 5-12% on amounts above
• First-time buyer relief: 0% up to £425,000 (if property under £625k)
• Additional property: Extra 3% on all bands (second homes, buy-to-let)
• Average UK property (£272,000): £1,100 stamp duty (home mover)
• Payment deadline: Within 14 days of completion

What Is Stamp Duty Land Tax?

Stamp Duty Land Tax (SDLT) is a tax paid when you purchase property or land in England and Northern Ireland. Scotland has Land and Buildings Transaction Tax (LBTT), and Wales has Land Transaction Tax (LTT) – both with different rates.

Key facts:

• Paid by the buyer, not the seller
• Calculated in bands (like income tax)
• Due within 14 days of completion
• Your solicitor typically handles payment
• Applies to freehold and leasehold purchases

With UK house prices averaging £272,000 (ONS, September 2025), stamp duty typically adds £1,100-£2,500 to your purchase costs depending on your buyer status.

UK Stamp Duty Rates 2025 (England & Northern Ireland)

Standard Residential Rates

Property Price Band	Rate	Tax on Band
£0 - £250,000	0%	£0
£250,001 - £925,000	5%	Up to £33,750
£925,001 - £1,500,000	10%	Up to £57,500
£1,500,001+	12%	On amount above

How bands work: You only pay the rate on the portion in each band, not the whole price.

Example: £300,000 property (home mover)

• First £250,000: 0% = £0
• Remaining £50,000: 5% = £2,500
• Total stamp duty: £2,500

First-Time Buyer Rates

If you've never owned property before and your property costs under £625,000:

Property Price Band	Rate	Tax on Band
£0 - £425,000	0%	£0
£425,001 - £625,000	5%	Up to £10,000

Example: £400,000 property (first-time buyer)

• First £425,000: 0% = £0
• Total stamp duty: £0 (save £7,500 vs standard rates!)

Example: £500,000 property (first-time buyer)

• First £425,000: 0% = £0
• Remaining £75,000: 5% = £3,750
• Total stamp duty: £3,750 (save £11,250 vs standard!)

Properties over £625,000: First-time buyers pay standard rates with no relief.

Additional Property Surcharge

Buying a second home or buy-to-let property? Add 3% to all bands:

Property Price Band	Standard Rate	Additional Property Rate
£0 - £250,000	0%	3%
£250,001 - £925,000	5%	8%
£925,001 - £1,500,000	10%	13%
£1,500,001+	12%	15%

Example: £300,000 buy-to-let

• First £250,000: 3% = £7,500
• Remaining £50,000: 8% = £4,000
• Total stamp duty: £11,500 (£9,000 more than home movers!)

Refund opportunity: If you sell your previous main residence within 3 years, you can reclaim the 3% surcharge.

Real Examples: What You'll Actually Pay

Let's calculate stamp duty for common scenarios:

Example 1: First-Time Buyer - £250,000 Property

• Property price: £250,000
• Stamp duty: £0
• Effective rate: 0%
• Savings vs home mover: £0 (both pay £0 up to £250k)

Example 2: First-Time Buyer - £350,000 Property

• Property price: £350,000
• Stamp duty: £0 (under £425k threshold)
• Effective rate: 0%
• Savings vs home mover: £5,000

Example 3: First-Time Buyer - £600,000 Property

• First £425,000: 0% = £0
• Remaining £175,000: 5% = £8,750
• Total stamp duty: £8,750
• Effective rate: 1.46%
• Savings vs home mover: £13,750

Example 4: Home Mover - £300,000 Property

• First £250,000: 0% = £0
• Remaining £50,000: 5% = £2,500
• Total stamp duty: £2,500
• Effective rate: 0.83%

Example 5: Home Mover - £500,000 Property

• First £250,000: 0% = £0
• Remaining £250,000: 5% = £12,500
• Total stamp duty: £12,500
• Effective rate: 2.50%

Example 6: Additional Property - £300,000 Buy-to-Let

• First £250,000: 3% = £7,500
• Remaining £50,000: 8% = £4,000
• Total stamp duty: £11,500
• Effective rate: 3.83%
• Additional cost vs home mover: £9,000

Example 7: High-Value Property - £1,000,000

• First £250,000: 0% = £0
• Next £675,000 (to £925k): 5% = £33,750
• Remaining £75,000: 10% = £7,500
• Total stamp duty: £41,250
• Effective rate: 4.13%

Example 8: Premium Property - £2,000,000

• First £250,000: 0% = £0
• Next £675,000: 5% = £33,750
• Next £575,000: 10% = £57,500
• Remaining £500,000: 12% = £60,000
• Total stamp duty: £151,250
• Effective rate: 7.56%

First-Time Buyer Relief: Are You Eligible?

To qualify for stamp duty relief, you must meet ALL these criteria:

✅ Eligibility Checklist

1. First-time buyer status

• You've never owned property anywhere in the world
• Includes inherited property (you'd have owned it)
• Includes foreign property ownership
• Both buyers must be first-timers (joint purchase)

2. Property price limit

• Property costs £625,000 or less
• Over £625,000 = standard rates apply (no relief at all)

3. Intention to live there

• Must be your main residence
• Cannot be buy-to-let or investment
• Must move in within reasonable time

4. Property type

• Residential property only
• Not commercial premises
• Not mixed-use property

❌ Common Disqualifications

You DON'T qualify if:

• You previously owned property (even if sold)
• Your partner owned property before (joint purchase)
• Property costs over £625,000
• It's an investment/buy-to-let
• You inherited a property share (you were an owner)
• You owned property abroad

💰 How Much Can You Save?

First-time buyer relief savings by property price:

Property Price	Standard Duty	FTB Duty	Saving
£200,000	£0	£0	£0
£300,000	£2,500	£0	£2,500
£400,000	£7,500	£0	£7,500
£500,000	£12,500	£3,750	£8,750
£600,000	£17,500	£8,750	£8,750
£625,000	£18,750	£10,000	£8,750
£650,000	£20,000	£20,000	£0

Key insight: Maximum saving is £8,750 on properties between £500k-£625k. Above £625k, you lose ALL relief and pay standard rates.

Regional Differences: Scotland, Wales, Northern Ireland

Scotland: Land and Buildings Transaction Tax (LBTT)

Different rates and thresholds:

Property Price Band	Rate
£0 - £145,000	0%
£145,001 - £250,000	2%
£250,001 - £325,000	5%
£325,001 - £750,000	10%
£750,001+	12%

First-time buyer relief (Scotland):

• 0% up to £175,000 (if property under £200,000)
• More restrictive than England!

Additional Dwelling Supplement (ADS):

• 6% surcharge (not 3% like England)
• Applied to entire purchase price

Example: £300,000 property (Scotland)

• First £145,000: 0% = £0
• Next £105,000: 2% = £2,100
• Remaining £50,000: 5% = £2,500
• Total LBTT: £4,600 (England equivalent: £2,500)

Wales: Land Transaction Tax (LTT)

Property Price Band	Rate
£0 - £225,000	0%
£225,001 - £400,000	6%
£400,001 - £750,000	7.5%
£750,001 - £1,500,000	10%
£1,500,001+	12%

Additional property surcharge: 4% (higher than England's 3%)

Example: £300,000 property (Wales)

• First £225,000: 0% = £0
• Remaining £75,000: 6% = £4,500
• Total LTT: £4,500 (England equivalent: £2,500)

Northern Ireland

Uses the same system as England (SDLT rates and thresholds identical).

Additional Property Surcharge: When Does It Apply?

The 3% surcharge applies if:

✅ You own (or have owned) property and:

• Buy another residential property
• Buy a second home
• Buy a buy-to-let investment
• Replace your main residence but don't sell the old one first

❌ Surcharge DOESN'T apply if:

• You sold your previous home before completion (same day or before)
• You're a first-time buyer
• Property costs under £40,000
• You're buying a caravan, mobile home, or houseboat

Getting a Refund

If you replace your main residence (not buying additional):

Scenario: You buy a new home before selling your old one

1. Pay the 3% surcharge initially
2. Sell old home within 3 years
3. Apply for refund within 12 months of sale
4. HMRC refunds the 3% within 15 working days

Example:

• Buy £400,000 new home: Pay £19,500 (with surcharge)
• Sell old home 18 months later
• Reclaim: £12,000 (3% of £400k)
• Final duty: £7,500 (standard rates)

Important: You must apply for the refund – it's not automatic!

When and How to Pay Stamp Duty

Payment Timeline

Day of completion:

• Property ownership transfers
• Funds released to seller
• Stamp duty becomes due

Within 14 days:

• File SDLT return online (usually solicitor does this)
• Pay the tax to HMRC
• Late payment: Daily penalties plus interest

30 days after filing:

• HMRC sends certificate (usually to solicitor)
• Certificate needed for Land Registry
• Without it, you can't officially register ownership

Who Pays and Files?

Your solicitor typically:

• Calculates the exact amount
• Files the SDLT return
• Pays HMRC from your funds
• Registers property with Land Registry
• Keeps certificate for you

Solicitor fees: Usually included in conveyancing costs (£1,000-£2,000 total)

Payment Methods

• Bank transfer (most common)
• Cheque (slower)
• Solicitor pays from client account

Important: Budget for stamp duty BEFORE exchanging contracts. It's due at completion, not exchange.

Using Our Stamp Duty Calculator

Get an instant, accurate calculation:

1. Enter your property price (e.g., £300,000)
2. Select your buyer type:
   • First-time buyer
   • Home mover
   • Additional property
3. Choose location:
   • England
   • Scotland
   • Wales
   • Northern Ireland
4. Get instant results:
   • Exact stamp duty amount
   • Effective rate
   • Band-by-band breakdown
   • Savings if first-time buyer

Calculate Your Stamp Duty →

How to Reduce Your Stamp Duty Bill

1. Use First-Time Buyer Relief

If eligible, buy under £425,000 for zero duty or under £625,000 for reduced rates.

Strategy: If looking at £630k properties, negotiate to £625k or below to keep relief.

2. Time Your Purchase

Replacing your main home?

• Sell old home first = avoid 3% surcharge
• Or buy first, sell within 3 years, reclaim surcharge

Market timing: No stamp duty holidays currently, but government has offered them historically.

3. Negotiate Property Price

Every £1,000 off property = £50 stamp duty saving (at 5% rate)

Example:

• £305,000 → £300,000 = £250 saving
• £260,000 → £249,999 = £500 saving (drops into 0% band)

4. Exclude Fixtures and Fittings

Stamp duty applies to property, not contents. Negotiate separate prices for:

• Carpets, curtains
• Free-standing appliances
• Garden furniture, sheds
• Light fittings (if removable)

Example:

• Property: £250,000 + Fixtures: £5,000 = £255,000 total
• Stamp duty on £250,000 = £0
• Stamp duty on £255,000 = £250
• Separate pricing saves £250

HMRC rules: Price must be realistic and reasonable. Don't claim £10k for a shed!

5. Consider Multiple Dwellings Relief

Buying a property with an annex, granny flat, or multiple units? Each dwelling can use the £250k threshold separately.

Example: £500k property with annex

• Without relief: £12,500 duty
• With MDR (2 dwellings): £2,500 duty per dwelling = £5,000 total
• Saves £7,500

Requirements: Must be genuinely separate dwellings (own entrance, facilities).

Stamp Duty vs Other Purchase Costs

Stamp duty is just one cost. Budget for:

Cost	Typical Amount
Stamp duty	£0 - £41,250+
Solicitor fees	£1,000 - £2,500
Survey	£400 - £1,500
Mortgage arrangement fee	£0 - £2,000
Valuation	£0 - £1,500
Searches	£250 - £400
Total	£1,650 - £49,150

On a £300,000 property:

• Home mover: ~£5,000 total fees
• First-time buyer: ~£2,500 total fees (no stamp duty!)
• Buy-to-let: ~£14,000 total fees

Calculate Total Purchase Costs →

Frequently Asked Questions

Q: How much is stamp duty on a £200,000 house? A: £0 for all buyers. The threshold is £250,000, so no duty on properties below this.

Q: Do I pay stamp duty as a first-time buyer? A: Not if your property costs under £425,000. Between £425k-£625k you pay 5% only on the amount above £425k. Over £625k you pay standard rates.

Q: Can I get a refund if I overpaid? A: Yes. If you paid the additional property surcharge but sold your previous home within 3 years, apply for a refund within 12 months of the sale.

Q: What happens if I don't pay within 14 days? A: HMRC charges penalties: £100 immediately, then £200 after 3 months, plus daily penalties and interest. Your solicitor will ensure timely payment.

Q: Is stamp duty different in Scotland? A: Yes. Scotland has LBTT with different rates and thresholds. Generally, you pay more in Scotland on properties over £145k. The additional property surcharge is 6% (vs England's 3%).

Q: Do I pay stamp duty on shared ownership? A: You have two options: 1) Pay duty on your initial share only, then "staircase" (pay duty on each additional share), or 2) Pay duty on full market value upfront, then no duty on staircasing.

Q: What if I buy with someone who isn't a first-time buyer? A: You lose first-time buyer relief entirely. Both buyers must be first-timers to qualify.

Q: Can I include stamp duty in my mortgage? A: No. Stamp duty must be paid separately at completion. However, some lenders allow you to borrow slightly more to cover purchase costs (subject to affordability).

Q: Do non-UK residents pay more stamp duty? A: Yes. An additional 2% surcharge applies to non-UK residents purchasing residential property in England and Northern Ireland (on top of other rates).

Related Resources

• Mortgage Calculator - Calculate your monthly payments
• Mortgage Affordability Guide - How much you can borrow
• First-Time Buyer Deposit Guide - How much deposit you need
• First-Time Buyer Stamp Duty Relief - Detailed FTB guide

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Official Sources:

• HMRC: Stamp Duty Land Tax
• Revenue Scotland: LBTT
• Welsh Revenue Authority: LTT
• ONS: House Price Index

Last updated: December 9, 2024
Disclaimer: Stamp duty calculations are estimates based on current 2024/25 rates. Rules can change, especially around Budget time. Always verify with your solicitor before budgeting. UK Calculator is not a tax adviser or solicitor.