Stamp Duty Calculator
Calculate the property tax due on your purchase — Stamp Duty Land Tax (England & N. Ireland), Land & Buildings Transaction Tax (Scotland), or Land Transaction Tax (Wales). Includes first-time buyer relief, the additional dwellings surcharge for buy-to-let and second homes, and the non-UK resident surcharge.
Tax by band
Rate band breakdown
| Band | Amount in band | Tax |
|---|---|---|
| Nil rate | £125,000 | £0 |
| 2% | £125,000 | £2,500 |
| 5% | £100,000 | £5,000 |
How stamp duty is calculated
Stamp duty is a progressive slab tax — only the portion of the price within each band is taxed at that band's rate. For a standard home-mover in England, a £350,000 property splits as: £125,000 at 0%, £125,000 at 2% (£2,500), and £100,000 at 5% (£5,000) — total £7,500.
Surcharges (additional dwellings, non-UK resident) apply to every band, including the nil-rate band — so a buy-to-let buyer pays 5% on the full purchase price from £1.
Frequently asked questions
What are the current stamp duty rates?
From 1 April 2025, the standard SDLT rates in England and Northern Ireland are: 0% on the first £125,000, 2% on £125,001–£250,000, 5% on £250,001–£925,000, 10% on £925,001–£1,500,000, and 12% above £1,500,000. On a £350,000 purchase, the tax is £7,500 — an effective rate of 2.14%.
How does first-time buyer relief work?
First-time buyers in England and Northern Ireland pay no stamp duty on the first £300,000 of the purchase price, and 5% on the portion between £300,001 and £500,000. No relief is available on properties above £500,000 — standard rates apply in full. On a £350,000 first-time purchase, the tax is £2,500 versus £7,500 for a home-mover — saving £5,000.
What is the additional dwellings surcharge?
Buyers purchasing a second home, buy-to-let, or any residential property they will not occupy as their main residence pay an additional 5% surcharge on top of standard SDLT rates in England (6% in Scotland as the Additional Dwellings Supplement; 4% in Wales). On a £350,000 buy-to-let, the tax rises to £25,000.
Do Scotland and Wales have different rates?
Yes. Scotland uses Land & Buildings Transaction Tax (LBTT) with its own rate bands: 0% to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000, and 12% above — with a £175,000 first-time buyer nil-rate band and a 6% Additional Dwellings Supplement. Wales uses Land Transaction Tax (LTT): 0% to £225,000, 6% to £400,000, 7.5% to £750,000, 10% to £1.5m, and 12% above — with a 4% higher rates surcharge. Wales has no first-time buyer relief.