Calculate how much stamp duty you'll pay on your property purchase
Enter a property price to see your stamp duty calculation.
This tool computes the property purchase tax due on a UK residential transaction — Stamp Duty Land Tax (SDLT) in England and Northern Ireland, Land and Buildings Transaction Tax (LBTT) in Scotland, and Land Transaction Tax (LTT) in Wales — using the rates set by HMRC, Revenue Scotland, and the Welsh Revenue Authority effective from 1 April 2025. It applies the £300,000 first-time buyer relief threshold (HMRC, from 1 April 2025), the 5% additional-property surcharge introduced on 31 October 2024, and the standard residential bands. The output is the tax bill the buyer's conveyancer will request alongside the deposit and mortgage funds at completion.
The calculator covers three completion-statement moments — offer planning around the £500,000 first-time-buyer cliff, completion-day budgeting within the 14-day SDLT filing window (HMRC), and additional-property purchases subject to the 5% surcharge introduced 31 October 2024. The calculator is a guide to the figure on the conveyancer's completion statement — the conveyancer files the SDLT return on the buyer's behalf and pays HMRC from the funds requested before completion.
Under the first-time buyer rules from 1 April 2025 (HMRC), the first £300,000 attracts 0% SDLT and the slice between £300,001 and £500,000 attracts 5%. A first-time buyer paying £350,000 owes 5% on the £50,000 above £300,000 — a bill of £2,500.
A home mover at the same £350,000 price falls under the standard residential bands (HMRC): 0% on the first £125,000, 2% on £125,001-£250,000 (£2,500), and 5% on £250,001-£350,000 (£5,000) — a total of £7,500. The £5,000 gap is the value of the first-time buyer relief at this price point, and it disappears entirely once the purchase price exceeds £500,000.
A buyer purchasing a £500,000 main residence (not a first-time buyer, no additional-property surcharge) pays SDLT slice by slice using the standard bands effective from 1 April 2025 (HMRC): 0% on the first £125,000 = £0; 2% on the £125,000 between £125,001 and £250,000 = £2,500; 5% on the £250,000 between £250,001 and £500,000 = £12,500. Total SDLT: £15,000.
This figure is due within 14 days of completion (HMRC) and is normally added to the funds the conveyancer requests on completion day, alongside the deposit balance and any other disbursements. Late filing triggers a £100 fixed penalty plus interest on the unpaid tax.
An additional residential property — buy-to-let, holiday home, or a second home bought while keeping a main residence — pays the standard SDLT bands plus the 5% surcharge on the whole purchase price (HMRC, from 31 October 2024).
Standard SDLT on £400,000: 0% on the first £125,000 = £0; 2% on £125,001-£250,000 = £2,500; 5% on £250,001-£400,000 = £7,500. Standard portion: £10,000.
Surcharge: 5% × £400,000 = £20,000.
Total SDLT: £30,000 — three times the bill a home mover would pay at the same price. The same calculation applies to a buy-to-let landlord and to a holiday-home purchase, and the surcharge slice is what often turns a marginal rental yield negative in the first year.
SDLT works like income tax: each band only applies to the slice of the price that falls within it, not the whole price. The main-residence nil-rate band is £125,000 (HMRC, from 1 April 2025) — a £200,000 purchase therefore pays SDLT on the £75,000 above £125,000 (at 2% = £1,500), not on the full £200,000. A common mistake is multiplying the highest applicable rate by the whole price, which substantially overstates the bill. The calculator applies each band to its own slice automatically once the location and purchase price are entered.
The first-time buyer regime in England and Northern Ireland (HMRC, from 1 April 2025) charges 0% on the first £300,000 and 5% on the slice between £300,001 and £500,000. Properties above £500,000 receive no relief — the standard bands apply to the whole price. In a joint purchase, both buyers must qualify as first-time buyers worldwide, including never having held a residential interest overseas. The relief is claimed on the SDLT return rather than applied automatically, and the conveyancer normally handles this when the qualifying status is declared during the conveyancing process.
Buyers acquiring a second residential property — buy-to-let, holiday home, or a second residence bought before the existing main home is sold — pay a 5% surcharge on top of the standard SDLT bands (HMRC, from 31 October 2024). The surcharge applies to the whole purchase price, not just the slice above a threshold. A buyer who sells their previous main residence within 36 months of completing the new purchase can claim a refund of the surcharge portion through HMRC's online repayment route.
Property purchase tax is devolved. England and Northern Ireland use SDLT (HMRC) with a £125,000 nil-rate band and a 12% top rate above £1.5m. Scotland uses LBTT (Revenue Scotland) with a £145,000 nil-rate band, a 10% rate from £325,001 to £750,000, and a 12% top rate above £750,000. Wales uses LTT (Welsh Revenue Authority) with a £225,000 nil-rate band for main residences and a 12% top rate above £1.5m. First-time buyer relief exists in England, Northern Ireland and Scotland but not in Wales, where the higher nil-rate band performs a similar function for lower-priced purchases. The calculator switches regimes automatically based on the selected location.
SDLT is due within 14 days of completion (HMRC). The buyer's conveyancer normally files the SDLT return and pays HMRC directly using funds requested ahead of completion. Late filing triggers a £100 fixed penalty (rising to £200 after three months) plus interest on the unpaid tax. LBTT in Scotland and LTT in Wales follow the same 14-day deadline, also normally handled by the conveyancer.
The additional-property surcharge is an extra 5% layer of SDLT applied to the whole purchase price (HMRC, from 31 October 2024) when the buyer is acquiring a residential property that is not their only or main home. Common triggers include buy-to-let purchases, holiday homes, and second residences bought before the existing main home is sold.
Scotland operates a separate first-time buyer relief under LBTT (Revenue Scotland): the LBTT nil-rate band rises to £175,000 for qualifying first-time buyers, with the standard LBTT rates applying above. A first-time buyer paying £200,000 in Scotland therefore pays LBTT on the £25,000 above £175,000 (at 2% = £500), rather than starting at the standard £145,000 nil-rate band.
A buyer who pays the 5% additional-property surcharge and then sells their previous main residence within 36 months of the new purchase can claim a refund of the surcharge portion through HMRC's online repayment route. The refund covers only the surcharge slice, not the standard SDLT, and must normally be claimed within 12 months of selling the previous home.
SDLT is a UK tax on residential property in England and Northern Ireland (gov.uk). Scotland uses Land and Buildings Transaction Tax (LBTT); Wales uses Land Transaction Tax (LTT). The buyer pays within 14 days of completion, calculated in tiered bands of the purchase price.
For main residences in England and Northern Ireland (HMRC, from 1 April 2025): 0% up to £125,000; 2% £125,001-£250,000; 5% £250,001-£925,000; 10% £925,001-£1.5m; 12% above £1.5m. The thresholds were last revised in April 2025.
First-time buyers pay 0% SDLT on the first £300,000 and 5% on the portion £300,001-£500,000 (HMRC). Properties above £500,000 receive no first-time buyer relief and pay the standard rates. Both buyers must qualify if buying jointly.
Purchases of a second residential property attract a 5% surcharge on top of standard SDLT rates (HMRC, from October 2024). The surcharge applies to buy-to-let, holiday homes, and second residences. The same property bought as a main residence pays standard SDLT only.
SDLT must be paid to HMRC within 14 days of property completion (gov.uk). The solicitor or conveyancer usually files the SDLT return and pays the tax on the buyer's behalf. Late filing incurs penalties starting at £100 plus interest on the unpaid tax.
Yes — non-UK residents buying residential property in England or Northern Ireland pay a 2% surcharge on top of standard rates plus the 5% additional-property surcharge if applicable (HMRC, from April 2021). A buyer is non-resident if they spend fewer than 183 days in the UK before completion.
Scotland uses Land and Buildings Transaction Tax (LBTT, Revenue Scotland), 0% to £145,000 and rising to 12% above £750,000. Wales uses Land Transaction Tax (LTT, Welsh Revenue Authority), 0% to £225,000 with top rate 12%. Both follow tiered band structures similar to SDLT.