Calculate your stamp duty land tax (SDLT) for property purchases in England and Northern Ireland
Additional Property Surcharge: +3% on all bands
Related: Learn about buy-to-let investment and first-time buying.
Stamp Duty Land Tax (SDLT) is a government tax payable when you purchase a property or land in England and Northern Ireland. The tax is calculated as a percentage of the purchase price, with different rates applying to different portions of the property value.
Unlike income tax, stamp duty is charged in bands - you pay the relevant rate only on the portion of the purchase price that falls within each band. This means everyone pays 0% on the first portion of their purchase, regardless of the total property value.
This calculator covers England and Northern Ireland only. Scotland has Land and Buildings Transaction Tax (LBTT), while Wales has Land Transaction Tax (LTT) with different rates and thresholds.
Anyone purchasing a property over the threshold must pay stamp duty, regardless of how the purchase is financed.
When buying jointly, one stamp duty payment covers the entire purchase, split between buyers as agreed.
Buy-to-let and second home purchasers pay standard rates plus a 3% surcharge on all bands.
| Property Value Band | Standard Rate | First-Time Buyer | Additional Property |
|---|---|---|---|
| Up to £250,000 | 0% | 0% | 3% |
| £250,001 - £425,000 | 5% | 0%* | 8% |
| £425,001 - £625,000 | 5% | 5% | 8% |
| £625,001 - £925,000 | 5% | 5% | 8% |
| £925,001 - £1,500,000 | 10% | 10% | 13% |
| Over £1,500,000 | 12% | 12% | 15% |
*First-time buyer relief applies to properties up to £625,000
First-time buyers enjoy significant stamp duty savings:
An additional 3% is charged on all stamp duty bands for:
You may reclaim the surcharge if you sell your previous main residence within 36 months of the new purchase.
No stamp duty is payable on property transfers that are:
Note: Partial considerations (part gift, part sale) may still incur stamp duty on the paid portion.
Registered charities are generally exempt from stamp duty when purchasing property for charitable purposes.
This exemption applies to both residential and commercial property purchases by qualifying charitable organizations.
Companies purchasing residential property face additional charges:
Corporate property ownership has complex tax implications - professional advice is essential.
Stamp duty can add tens of thousands to your property purchase cost. Consider these strategies:
Use our affordability calculator to understand your total budget including stamp duty and other costs.