Stamp Duty Land Tax UK Calculator

Calculate UK Stamp Duty Land Tax (SDLT) for property purchases with current 2024/25 rates and thresholds

Calculate Your Stamp Duty Land Tax

£

Enter the total purchase price of the property

Houses, flats, and other residential properties

Different buyer types have different SDLT rates and thresholds

Non-UK residents pay an additional 2% surcharge on all rates

SDLT must be paid within 14 days of completion

Compare with other buyer types

Stamp Duty Calculation Results

£0
Property Price
£0
Total SDLT
0.00%
Effective Rate
£0
Property + SDLT

Property Type: Residential

Buyer Type: First-time buyer (0% up to £425k, reduced rates up to £625k)

Residency: UK Resident

Property Price: £0

SDLT Payable: £0

Total Purchase Cost: £NaN

💡 Stamp Duty Planning Tips

✅ As a first-time buyer, you pay no SDLT on properties up to £425,000
� SDLT must be paid within 14 days of property completion
💼 Consider getting professional advice for complex transactions or reliefs

Example SDLT Calculations

First-time Buyer Example

Property Price: £450,000

First £425,000: 0% = £0

Next £25,000: 5% = £1,250

Total SDLT: £1,250

Standard Purchase Example

Property Price: £500,000

First £250,000: 0% = £0

Next £250,000: 5% = £12,500

Total SDLT: £12,500

Additional Property Example

Property Price: £500,000

First £250,000: 3% = £7,500

Next £250,000: 8% = £20,000

Total SDLT: £27,500

Current SDLT Rates (2024/25)

Standard Rates

Up to £250,000:0%
£250,001 - £925,000:5%
£925,001 - £1.5m:10%
Over £1.5m:12%

First-time Buyer

Up to £425,000:0%
£425,001 - £625,000:5%
*Relief not available above £625,000

Surcharges

Additional property:+3%
Non-UK resident:+2%

Quick Examples

First-time buyer, £300k
£0 SDLT
Standard purchase, £500k
£12,500 SDLT
Additional property, £750k
£47,500 SDLT

Important Information

📅

SDLT must be paid within 14 days of property completion

🏠

First-time buyer relief applies to properties up to £625,000

📈

Additional property surcharge applies to second homes and buy-to-let

🌍

Non-UK residents pay 2% additional on all bands

⚖️

Different rules apply in Scotland (LBTT) and Wales (LTT)

⚠️

This calculator is for guidance only - consult HMRC for official calculations

Understanding Stamp Duty Land Tax (SDLT)

What is Stamp Duty Land Tax?

Stamp Duty Land Tax (SDLT) is a tax paid when purchasing property in England and Northern Ireland. The amount depends on the property price, buyer type, and residency status.

Who Pays SDLT?

  • First-time buyers: Reduced rates up to £625,000
  • Home movers: Standard rates apply
  • Additional property buyers: 3% surcharge on all bands
  • Non-UK residents: Additional 2% surcharge

How SDLT is Calculated

SDLT is charged in bands:

  • • Only the portion in each band is taxed at that rate
  • • Higher rates apply to additional properties
  • • Non-UK residents pay extra on all bands
  • • First-time buyers get relief up to £625,000

Payment and Deadlines

SDLT must be paid within 14 days of property completion. Your solicitor typically handles this payment and submits the SDLT return to HMRC on your behalf.

Frequently Asked Questions About Stamp Duty

💰 Do I have to pay stamp duty on my first home?

First-time buyers benefit from reduced SDLT rates. You pay 0% on properties up to £425,000 and only 5% on the portion between £425,001 and £625,000. However, if the property costs more than £625,000, you'll pay standard rates on the entire purchase price.

Example: For a £500,000 first home, you'd pay 5% on £75,000 (the amount over £425,000) = £3,750 SDLT.

🏠 How much is stamp duty on a second home?

Additional properties (including second homes and buy-to-let properties) incur a 3% surcharge on all SDLT bands. This means:

  • • Up to £250,000: 3% (instead of 0%)
  • • £250,001 - £925,000: 8% (instead of 5%)
  • • £925,001 - £1.5m: 13% (instead of 10%)
  • • Over £1.5m: 15% (instead of 12%)
Example: A £400,000 buy-to-let property would cost £19,500 in SDLT (£250,000 × 3% + £150,000 × 8%).

⏰ When do I need to pay stamp duty?

SDLT must be paid and the return filed with HMRC within 14 days of completion. Missing this deadline results in penalties:

  • £100 penalty if filed up to 3 months late
  • £200 penalty if filed 3-12 months late
  • • Plus daily penalties and interest on unpaid tax
Tip: Your solicitor or conveyancer typically handles this payment and filing on completion day.

🌍 Do non-UK residents pay more stamp duty?

Yes, non-UK residents pay an additional 2% surcharge on all SDLT bands for residential properties. This applies on top of any other rates including the additional property surcharge.

Example: A non-UK resident buying a £500,000 main home would pay standard rates plus 2% surcharge = £22,500 total SDLT.

🏢 Is stamp duty different for commercial property?

Yes, non-residential properties have different SDLT thresholds and rates:

  • • Up to £150,000: 0%
  • • £150,001 - £250,000: 2%
  • • Over £250,000: 5%

Non-UK residents also pay the 2% surcharge on commercial properties.

🏘️ What about shared ownership properties?

For shared ownership properties, you have two payment options:

  • Pay SDLT on your share only when you buy it
  • Pay SDLT on the full market value upfront (election option)

The election option may save money if you plan to buy additional shares ("staircasing") later.

💳 How do I pay stamp duty?

SDLT can be paid through several methods:

  • Online via HMRC's digital service
  • Bank transfer (CHAPS or Faster Payments)
  • Debit card (online only)
  • Through your solicitor (most common)

Most buyers' solicitors handle the payment and SDLT return filing as part of the conveyancing process.

🔄 Can I get a stamp duty refund?

Yes, you may be eligible for an SDLT refund in certain circumstances:

  • Additional property surcharge refund if you sell your previous main home within 3 years
  • Overpayment due to calculation errors
  • Failed property purchase where contracts are rescinded
  • Certain reliefs discovered after payment

You must claim refunds within 4 years of the original payment date.

📄 Are there any stamp duty exemptions or reliefs?

Several SDLT reliefs and exemptions are available:

  • First-time buyer relief (up to £425,000)
  • Multiple dwellings relief (buying 2+ properties simultaneously)
  • Disadvantaged areas relief (specific postcodes)
  • Charity relief (registered charities)
  • Corporate restructuring relief
  • Right to buy transactions

Professional advice is recommended to determine eligibility for reliefs.

🏴 Does stamp duty apply in Scotland and Wales?

No, SDLT only applies in England and Northern Ireland. Scotland and Wales have their own property taxes:

  • Scotland: Land and Buildings Transaction Tax (LBTT)
  • Wales: Land Transaction Tax (LTT)

These have different rates and thresholds from SDLT, so use the appropriate calculator for your location.

🏠 What happens if I buy and sell on the same day?

If you're buying a new main home and selling your current one on the same day, you only pay standard SDLT rates (no additional property surcharge). However, if there's any gap between completion dates, you may need to pay the surcharge initially and claim a refund later.

Important: If you can't complete sales simultaneously, ensure you understand the refund process for the 3% surcharge.

🔍 How accurate are online stamp duty calculators?

Online calculators provide good estimates for straightforward purchases but may not account for:

  • Complex ownership structures
  • Mixed-use properties
  • Special reliefs or exemptions
  • Leasehold calculations
  • Corporate purchases

For complex transactions, always consult a qualified solicitor or tax advisor for precise calculations.

Disclaimer: This calculator provides estimates based on current SDLT rates. Always verify with HMRC or a professional for official calculations.