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Stamp Duty SDLT Calculator

Estimate standard England and Northern Ireland SDLT for first-time buyers, home movers and higher-rate purchases, with a band breakdown and non-resident option. Special transactions and reliefs require separate checks.

First-Time Buyer Moving Home Buy-to-Let / BTL Band Breakdown Pre-2025 Comparison Non-UK Surcharge

Property Details

Scenario 1
Purchase Price£
£
Buyer Type
UK Resident
Non-UK residents pay extra 2% surcharge
First-time-buyer relief requires an eligible buyer purchasing an intended main residence. “UK resident” here means resident under the specific SDLT residence test.
Solicitor / Conveyancingeditable estimate
£
Survey / Valuationeditable estimate
£
Scenario 2 — Optional Comparison
Second Purchase Price0 = skip
£
Second Buyer Type
Buyer Type Reference
Type 1 — FTB: 0% up to £300k, 5% on £300–500k, standard rates above £500k
Type 2 — Standard: 0% to £125k, 2% to £250k, 5% to £925k, 10% to £1.5m, 12% above
Type 3 — Additional: Higher rates where the ownership/company conditions apply; not automatically every individual BTL
Band Breakdown
Band Rate Taxable Tax
How this calculator works — formulas & sources
Banded SDLT Calculation
SDLT = Σ (Band Amount × Band Rate)
Each band rate applies only to the portion within that band
Effective Rate = Total SDLT ÷ Purchase Price × 100%
SDLT is calculated on a slice basis — like income tax. Only the portion of the price within each band is taxed at that rate. The headline rate never applies to the full purchase price. This is why a BTL investor comparing two properties should use effective rate, not top-band rate. Stamp Duty (SDLT) Explained · HMO vs BTL
Standard Rates (from April 2025)
0% on £0–£125,000
2% on £125,001–£250,000
5% on £250,001–£925,000
10% on £925,001–£1,500,000
12% above £1,500,000
The nil-rate threshold reverted from £250,000 to £125,000 on 1 April 2025, when the temporary stamp duty holiday ended. Stamp Duty (SDLT) Explained
BTL / Additional Property Surcharge
Surcharge = 5% on every band across the full purchase price
BTL Rate = Standard Rate + 5% per band
The higher-rates supplement increased from 3 to 5 percentage points on 31 October 2024. For individuals it generally depends on owning two or more dwellings at completion and not replacing a main residence. Companies generally pay the higher residential rates. The higher rates do not apply where the relevant dwelling consideration is below £40,000. Complex, linked, mixed-use and unusual corporate transactions are outside this simplified calculator. Stamp Duty (SDLT) Explained · Section 24 Explained
First-Time Buyer Relief
0% on £0–£300,000 (FTB only)
5% on £300,001–£500,000
No relief above £500,000
Relief requires eligible first-time buyers who intend to occupy the property as their main residence. Purchases above £500,000 receive no relief and are calculated entirely at standard rates. Stamp Duty (SDLT) Explained · Rent vs Buy Explained
31 Oct 2024 – 31 Mar 2025 Comparison
Standard nil-rate threshold: £250,000
FTB: 0% to £425,000 and 5% to £625,000
Higher rates: 5% to £250,000, then 10%, 15% and 17%
This comparison uses the rules immediately before the April 2025 threshold changes while keeping the selected residence status constant. It is not labelled as the older pre-October-2024 3% surcharge regime. Stamp Duty (SDLT) Explained
Official source: GOV.UK residential SDLT rates, higher-rate conditions and first-time buyer relief. The calculator excludes linked, mixed-use, lease-rent and other special transactions.

Results — Scenario 1

SDLT Due
—
—
⬤ Calculating…
Total Purchase Costs
SDLT
—
Effective Rate
—
Solicitor (est.)
£1,800
Survey (est.)
£700
Total On Top of Purchase Price
—
SDLT + solicitor + survey
vs. 31 Oct 2024 – 31 Mar 2025 Rules
SDLT (current rules)—
SDLT (old rules)—
Extra cost vs old rules—
Current Rates

SDLT Rates 2026

England & Northern Ireland only. Scotland uses LBTT, Wales uses LTT.

Standard / Moving Home

April 2025 — nil-rate threshold reverted to £125k

£0 – £125,0000%
£125,001 – £250,0002%
£250,001 – £925,0005%
£925,001 – £1,500,00010%
Above £1,500,00012%

Additional Property / Buy-to-Let

Standard rates + 5% surcharge on every band (from Oct 2024)

£0 – £125,0005%
£125,001 – £250,0007%
£250,001 – £925,00010%
£925,001 – £1,500,00015%
Above £1,500,00017%

First-Time Buyer Relief

No relief on properties above £500,000

£0 – £300,0000%
£300,001 – £500,0005%
Above £500,000Standard rates apply
No FTB relief above £500k
How it works

What the numbers mean

SDLT is more complex than a single rate — and a major cost on any buy-to-let or flip. Stamp Duty (SDLT) explained in full.

BANDED TAX
You pay each rate only on the slice

SDLT works like income tax — you only pay each rate on the portion of the price within that band. On a £350,000 standard purchase: 0% on the first £125k, 2% on £125–250k (£2,500), and 5% on £250–350k (£5,000). Total: £7,500 — not 5% on the whole price. This banded structure is why the effective rate on a BTL is lower than the top-band rate. Stamp Duty (SDLT) Explained · HMO vs BTL

HIGHER RESIDENTIAL RATES
Added to every band since Oct 2024

From 31 October 2024, the higher residential-rate supplement increased from 3 to 5 percentage points. Where the higher-rate conditions apply, it is added to every band across the full purchase price — not just above a threshold. On a qualifying £350k higher-rate purchase, SDLT is £25,000 versus £7,500 at standard rates. Run the BTL yield calculator to see how this cost hits your cash-on-cash ROI. Stamp Duty (SDLT) Explained · HMO vs BTL

APRIL 2025 CHANGE
Nil-rate threshold dropped back to £125k

Between September 2022 and March 2025, the nil-rate threshold was temporarily raised to £250,000. From April 2025, it reverted to £125,000. This means buyers purchasing at £250,000 now pay £2,500 in SDLT that they would have paid nothing on a year earlier. Higher SDLT tips the cost comparison for many buyers — the rent vs buy calculator models when buying still makes sense. Stamp Duty (SDLT) explained · Rent vs Buy explained

SCOTLAND & WALES
Completely different systems

Scotland uses Land and Buildings Transaction Tax (LBTT) with different bands and rates. Wales uses Land Transaction Tax (LTT). This calculator covers England and Northern Ireland only. If you are buying in Scotland or Wales, use the relevant government calculator for your region. For England & Northern Ireland, the rent vs buy calculator factors in the full SDLT cost automatically. Stamp Duty (SDLT) explained · Rent vs Buy explained

NON-UK SURCHARGE
Extra 2% for non-UK residents

A 2 percentage-point surcharge can apply when the buyer is non-UK resident under the specific SDLT residence rules. Those tests differ for individuals, companies and joint buyers, and a later refund may be available if the statutory day-count condition is met. This calculator applies the surcharge only when you select it; verify the residence test and any refund window with current HMRC guidance. Stamp Duty (SDLT) Explained · Rent vs Buy Explained

FIRST-TIME BUYER RELIEF
0% up to £300k — but watch the cliff edge

FTBs pay 0% up to £300,000 and 5% on £300–500k. Above £500,000 there is no FTB relief at all — standard rates apply to the full purchase price. Buying at £501k costs significantly more in SDLT than buying at £499k. Compare with the cost of continuing to rent vs buy while saving a larger deposit to stay under the threshold. Stamp Duty (SDLT) explained · Rent vs Buy explained

FAQ

Common questions

What is SDLT and who collects it?
Stamp Duty Land Tax (SDLT) is a tax on property and land transactions in England and Northern Ireland, administered by HMRC. A return and payment are generally due within 14 days of the effective date, which is usually completion. Scotland uses LBTT and Wales uses LTT. This calculator covers standard residential SDLT scenarios only. SDLT Explained
How much is stamp duty on a £300,000 property in 2026?
It depends on the transaction. Eligible first-time buyer: £0. Standard-rate buyer: £5,000. Higher residential rates: £20,000, calculated as £6,250 on the first £125k, £8,750 on the next £125k and £5,000 on the final £50k. Do not assume higher rates solely from the intended use; check the ownership and transaction conditions. SDLT Explained · Rent vs Buy Explained
What is the BTL stamp duty surcharge in 2026?
The additional property surcharge is 5% on top of standard SDLT rates, applied to every band across the full purchase price. It increased from 3% to 5% on 31 October 2024. On a £400,000 BTL purchase, the surcharge alone adds £20,000 compared to buying as a standard home mover. Factor this into your rental yield and cash-on-cash ROI from day one. Stamp Duty (SDLT) Explained · HMO vs BTL
What changed with stamp duty in April 2025?
The nil-rate threshold reverted from £250,000 back to £125,000. This temporary relief was introduced in September 2022 and expired on 31 March 2025. From 1 April 2025, buyers pay 2% SDLT on the £125,001–£250,000 band again. For a £250,000 purchase, this adds £2,500 compared to completing before April 2025. The calculator's comparison section shows exactly how much extra the current rules cost vs the old ones. For many buyers this change shifts the rent vs buy calculation. Stamp Duty (SDLT) explained · Rent vs Buy explained
Do companies pay the higher residential rates?
Companies generally pay the higher residential rates when acquiring a dwelling, although special rules, reliefs and non-residential or mixed transactions can produce a different result. Confirm the transaction type before using the higher-rate option. Section 24 Explained · SDLT Explained · HMO vs BTL
What does "effective SDLT rate" mean?
The effective rate is the total SDLT divided by the full purchase price. Because rates apply to slices, it is generally no greater than the highest marginal rate used. A £500,000 standard purchase produces £15,000 SDLT, an effective rate of 3%, although its highest slice is taxed at 5%. SDLT Explained · Rent vs Buy Explained
When do I pay stamp duty?
A return and payment are generally due within 14 days of the transaction’s effective date, which is usually completion but can be earlier where a contract is substantially performed. A solicitor or conveyancer commonly files for the buyer. Rate-change and unusual completion facts should be checked against the transitional rules. SDLT Explained · Rent vs Buy Explained