Stamp Duty Land Tax for England & Northern Ireland, at the rates in force since 1 April 2025. Scotland and Wales have their own taxes (LBTT / LTT) — not covered here yet.
| Price | Main home | First-time buyer | Additional property |
|---|---|---|---|
| £150,000 | £500 | £0 | £8,000 |
| £200,000 | £1,500 | £0 | £11,500 |
| £250,000 | £2,500 | £0 | £15,000 |
| £300,000 | £5,000 | £0 | £20,000 |
| £350,000 | £7,500 | £2,500 | £25,000 |
| £400,000 | £10,000 | £5,000 | £30,000 |
| £500,000 | £15,000 | £10,000 | £40,000 |
| £600,000 | £20,000 | £20,000 | £50,000 |
| £750,000 | £27,500 | £27,500 | £65,000 |
| £1,000,000 | £43,750 | £43,750 | £93,750 |
First-time buyer relief ends completely above £500,000, which is why the two middle columns meet at £600,000.
SDLT is charged in slices, like income tax: each rate applies only to the part of the price inside its band. Since 1 April 2025 the standard bands are 0% up to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5 million and 12% above that. So a £300,000 home costs £5,000 — nothing on the first £125,000, £2,500 at 2%, and £2,500 at 5%.
First-time buyers (everyone buying must never have owned a home anywhere, and it must be your main residence) pay nothing on the first £300,000 and 5% on the slice up to £500,000. Cross £500,000 by even £1 and the relief vanishes entirely — the bill jumps from £10,000 to £15,000. It's the sharpest cliff in UK property tax, and worth knowing before you offer.
Additional properties — second homes and buy-to-lets over £40,000 — add a 5% surcharge on top of every band. If you're replacing your main home but haven't sold the old one yet, you pay the surcharge up front and can reclaim it from HMRC if you sell within 36 months.
Budget for stamp duty on top of your deposit: on a £350,000 first purchase that's £2,500 of cash your mortgage won't cover. Our mortgage calculator shows what the loan itself will cost each month.
Standard buyer: £5,000. First-time buyer: £0. Additional property: £20,000 including the 5% surcharge.
Not on the first £300,000; 5% on the slice between £300,001 and £500,000; and above £500,000 the relief disappears and standard rates apply in full.
Your solicitor or conveyancer usually files the return and pays HMRC at completion. The legal deadline is 14 days after completion.
No. Scotland charges LBTT and Wales charges LTT, with different bands. This calculator is SDLT (England & Northern Ireland) only.