Calculators

Stamp Duty Calculator

Calculate the Stamp Duty Land Tax (SDLT) due on a residential property purchase in England or Northern Ireland.

Stamp Duty due

£7,500

Effective rate

2.14%

Net of property

£357,500

Rates apply to residential purchases in England and Northern Ireland. Scotland (LBTT) and Wales (LTT) use different bands — speak to us for those. Limited-company purchases use the same surcharge rates; ask us about lender criteria and the 17% flat rate that can apply to high-value company purchases not used as a qualifying buy-to-let business.

Need this factored into your purchase plan?

How this calculator works

Stamp Duty Land Tax is charged in bands — you pay nothing on the portion of the price within each lower band and a higher percentage on the portion within each upper band. This calculator applies the rates in force from 1 April 2025 onwards.

First-time buyers in England and Northern Ireland pay no Stamp Duty Land Tax on the first £300,000 of a property up to £500,000, and 5% on the portion between £300,001 and £500,000. The relief is lost entirely above £500,000.

A 5% additional-property surcharge applies on top of the standard rates if you'll own more than one residential property after completion — second homes, buy-to-lets and most replacement-of-main-residence cases that haven't yet sold.

Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT). Both have different bands — speak to us if you're buying there.

Assumptions & limitations

  • Rates and thresholds applicable from 1 April 2025 (England & Northern Ireland)
  • Residential freehold or long leasehold purchase
  • Additional-property surcharge currently 5% (since 31 October 2024)
  • Not applicable for Scotland (LBTT) or Wales (LTT)

YOUR HOME MAY BE REPOSSESSED IF YOU DO NOT KEEP UP REPAYMENTS ON YOUR MORTGAGE.

Important: Outputs are estimates for guidance only and do not constitute financial advice. Speak to an FCA-regulated adviser before making decisions.

Worked examples

Indicative figures based on the rates above. Your situation may differ — speak to an adviser before relying on these numbers.

First-time buyer at £350,000

No other property owned. FTB relief applies on the first £500,000.

SDLT due: £2,500 (5% on the £50,000 slice between £300,001 and £350,000).

Home mover at £500,000

Replacing main residence, sold simultaneously — no surcharge.

SDLT due: £15,000 (0% to £125k, 2% on the next £125k = £2,500, 5% on the next £250k = £12,500).

Second-home buyer at £400,000

Already owns a main residence — 5% surcharge from £1.

SDLT due: £30,000 (£10,000 standard + £20,000 surcharge at 5% of £400,000).

Limited company buy-to-let at £250,000

Ltd Co purchase for rental — standard rates plus 5% surcharge from £1, no nil-rate band.

SDLT due: £15,000 (£2,500 standard + £12,500 surcharge at 5% of £250,000).

Limited company buy-to-let at £450,000

Below the £500k threshold so the 17% flat rate does not apply — standard bands plus 5%.

SDLT due: £35,000 (£12,500 standard + £22,500 surcharge at 5% of £450,000).

Common questions

Do first-time buyers pay any Stamp Duty?+

First-time buyers in England and NI pay no Stamp Duty Land Tax on the first £300,000 of a property costing up to £500,000, and 5% on the slice between £300,001 and £500,000. Above £500,000 the relief is lost and standard rates apply.

When is the second-home Stamp Duty surcharge due?+

The 5% surcharge applies if you'll own two or more residential properties at the end of the purchase day. If you're replacing your main residence but haven't sold yet, you pay the surcharge upfront and reclaim it once the old home sells (within 36 months in most cases).

How is Stamp Duty calculated when buying through a limited company?+

Limited-company purchases of residential property pay the standard SDLT bands plus the 5% additional-property surcharge from the first pound — there is no nil-rate band for companies. On top of that, a 17% flat rate can apply to companies buying a single dwelling above £500,000 unless the property is used for a qualifying business such as a genuine buy-to-let, in which case the standard rates plus 5% apply. Most Ltd Co BTL purchases fall into the latter category.

Is SDLT paid on top of the deposit?+

Yes — Stamp Duty is paid in cash on completion, separately from your mortgage and deposit. Plan for it from day one.

Do these rates apply in Scotland or Wales?+

No. Scotland uses LBTT, Wales uses LTT. The bands and rates are different. We can quote the right tax for any UK purchase — just ask.

Want this applied to your situation?

Speak with one of our FCA-regulated advisers. No obligation.

YOUR HOME MAY BE REPOSSESSED IF YOU DO NOT KEEP UP REPAYMENTS ON YOUR MORTGAGE.