Reg. 07380272 · England & Wales · Est. 2010
Buying property? Get the right advice.
Stamp duty can be complex with surcharges and reliefs. Get advice on your purchase and any available savings.
Purchase Price
£350,000.00
Total SDLT
£7,500.00
Effective Rate
2.1%
Property Cost Breakdown
| From | To | Rate | Taxable | Tax |
|---|---|---|---|---|
| £0.00 | £125,000.00 | 0.0% | £125,000.00 | £0.00 |
| £125,000.00 | £250,000.00 | 2.0% | £125,000.00 | £2,500.00 |
| £250,000.00 | £925,000.00 | 5.0% | £100,000.00 | £5,000.00 |
| Total SDLT | £7,500.00 | |||
What is Stamp Duty Land Tax?
SDLT is a tax you pay when buying property or land in England and Northern Ireland above a certain price. It applies to both freehold and leasehold purchases, whether the property is bought outright or with a mortgage.
What are the current SDLT rates?
From April 2025, the nil-rate band is £125,000 for standard purchases. Rates are 0% on the first £125,000, 2% on £125,001 to £250,000, 5% on £250,001 to £925,000, 10% on £925,001 to £1,500,000, and 12% on the portion above £1,500,000.
What is first-time buyer relief?
First-time buyers pay no SDLT on the first £300,000 and 5% on the portion up to £500,000. Relief is lost entirely if the price exceeds £500,000. Both buyers in a joint purchase must be first-time buyers to qualify.
What is the additional property surcharge?
An extra 5% surcharge applies to each band when buying an additional residential property (e.g. buy-to-let or second home). This is added on top of the standard SDLT rates. If you sell your previous main residence within 36 months, you can claim a refund of the surcharge.
HMRC-Aligned: This calculator uses official 2025/26 SDLT rates and thresholds for England and Northern Ireland. Scotland has LBTT and Wales has LTT with different rates. Consult a solicitor for complex situations.
This calculator uses official rates and thresholds from:
Last verified: February 2026 · Tax year 2025/26. Results are indicative — consult a qualified accountant for personalised advice.
How much Stamp Duty Land Tax you pay when buying property in England and Northern Ireland
What is Stamp Duty Land Tax?
Stamp Duty Land Tax (SDLT) is a tax you pay when buying property or land in England and Northern Ireland over a certain price. Scotland has its own version called LBTT, and Wales has LTT. You pay SDLT to HMRC within 14 days of completion. Your solicitor usually handles the payment and filing on your behalf.
How much Stamp Duty do you pay on a home?
From April 2025, the rates for residential property are: 0% on the first £125,000, 2% from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1,500,000, and 12% above £1,500,000. On a £300,000 home, you would pay £2,500 in Stamp Duty (£0 on the first £125,000, then £2,500 on the next £125,000 at 2%, then £2,500 on the final £50,000 at 5%).
Do first-time buyers get a discount?
Yes. First-time buyers pay no SDLT on the first £300,000 of a property priced up to £500,000, and 5% on the portion from £300,001 to £500,000. On a £400,000 first home, you would pay £5,000 instead of the standard £10,000. If the property costs more than £500,000, you pay the normal rates with no first-time buyer relief.
What is the additional property surcharge?
If you are buying a second home or a buy-to-let property, you pay a 5% surcharge on top of the standard SDLT rates on the entire purchase price. On a £250,000 buy-to-let, the surcharge alone is £12,500, on top of £2,500 in standard SDLT, giving a total of £15,000. You may be able to reclaim the surcharge if you sell your previous main home within three years.
How does Stamp Duty work for non-UK residents?
Non-UK residents buying property in England or Northern Ireland pay a 2% surcharge on top of all other SDLT rates. This is in addition to the standard rates and any second-home surcharge. On a £500,000 property, a non-resident buying a second home would pay an extra £10,000 on top of the already-increased rates, making the total bill significantly higher.
Is there Stamp Duty on leasehold properties?
Yes. When you buy a leasehold property (common with flats), you pay SDLT on the purchase price using the standard residential rates. You may also pay SDLT on the Net Present Value (NPV) of the rent over the life of the lease, but only if the NPV exceeds £125,000. For most residential leases, the rent element does not trigger extra SDLT.
Can you add Stamp Duty to your mortgage?
Technically yes — some lenders let you borrow extra to cover Stamp Duty. However, you will pay interest on that amount for the life of the mortgage. Adding £10,000 of SDLT to a 25-year mortgage at 5% interest means you would pay around £17,500 in total for that £10,000 of Stamp Duty. It is usually cheaper to pay SDLT from savings if you can.
When is Stamp Duty not due?
You do not pay SDLT if the property is below the threshold (£125,000 for standard buyers, £300,000 for first-time buyers), if it is transferred in a divorce settlement, or if it is left to you in a will. Certain transfers between companies and charities also qualify for relief. Always check with your solicitor, as the rules have specific conditions.
HMRC-Aligned: Based on 2025/26 HMRC rates and thresholds. For personal advice, speak to a qualified accountant or tax adviser.
Reviewed by M. Samiuddin Quadri, ACCA — Chartered Certified Accountant at Gladstone & Co. · Updated for the 2025/26 tax year.
Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms