Stamp Duty Calculator for England and Northern Ireland

Estimate Stamp Duty Land Tax on a residential purchase in England or Northern Ireland. Compare the standard charge with first-time buyer relief or the higher rates for an additional property.

How Stamp Duty Land Tax is calculated

SDLT is charged in bands rather than applying one rate to the whole purchase price. Each portion of the price is taxed at the rate for that band, and the amounts are added together.

First-time buyer relief

Qualifying first-time buyers pay no SDLT on the first £300,000 and 5% on the portion from £300,001 to £500,000. If the property costs more than £500,000, the relief is not available and standard rates apply.

Additional properties and second homes

A purchase that leaves you owning more than one residential property will usually attract rates five percentage points above the standard bands. Different treatment may apply when replacing a main residence or later selling the previous home.

Worked examples

Main home bought for £350,000

The first £125,000 is taxed at 0%, the next £125,000 at 2%, and the remaining £100,000 at 5%. The estimated SDLT is £7,500.

First home bought for £350,000

A qualifying first-time buyer pays 0% on the first £300,000 and 5% on the remaining £50,000, giving estimated SDLT of £2,500.

How we calculate this

The calculator applies the residential SDLT bands effective from 1 April 2025.

First-time buyer relief is applied only to qualifying main-home purchases costing no more than £500,000.

Additional-property calculations add five percentage points to the standard residential rates.

Official sources

FAQs

Who pays SDLT?

The buyer is responsible for SDLT. A solicitor or conveyancer usually files the return and arranges payment as part of completion.

When must SDLT be paid?

The SDLT return and payment are normally due within 14 days of the effective transaction date, usually completion.

Can the additional-property charge be refunded?

A refund may be available when the higher rates were paid before a previous main residence was sold and the qualifying conditions and time limits are met.

Does this include the non-UK resident surcharge?

No. The calculator covers standard residential, first-time buyer and additional-property rates. A separate non-UK resident surcharge or special transaction rules may also apply.

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Buying builds equity and can lower housing costs later in life, but it comes with a large deposit, transaction costs and maintenance responsibility. Renting does not build ownership, but it can be financially sensible when your plans, job or location are still uncertain.

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