Calculate SDLT (England & NI), LBTT (Scotland), or LTT (Wales) for your next residential property purchase.
| Property Value Band | Tax Rate | Tax Payable |
|---|---|---|
| £0 - £125,000 | 0% | £0 |
| £125,000 - £250,000 | 2% | £2,500 |
| £250,000 - £300,000 | 5% | £2,500 |
| Total SDLT Payable | £5,000 | |
SDLT rates effective from 1 April 2025. England and Northern Ireland.
Stamp Duty Land Tax (SDLT) is a tax you must pay when you buy a property or land over a certain price in England and Northern Ireland. The amount you pay depends on whether the land or property is residential or non-residential, and whether you are a first-time buyer or buying an additional home.
SDLT is calculated using a tiered system, similar to income tax. You only pay the higher rate on the portion of the property price that falls within each band, not on the entire purchase price.
For example, if you buy a home for £300,000 as a standard buyer, you pay 0% on the first £250,000 and 5% on the remaining £50,000, giving a total SDLT of £2,500.
First-time buyers benefit from a higher nil-rate threshold, meaning they pay no SDLT on the first £300,000 (for properties up to £500,000). Additional property buyers pay a 5% surcharge on top of standard rates.
You must submit an SDLT return and pay any tax due within 14 days of completing your property purchase. Late filing may result in penalties and interest charges.
First-time buyers pay no SDLT on properties up to £300,000, and a reduced rate of 5% on the portion between £300,001 and £500,000. If the property costs more than £500,000, standard rates apply.
If you already own a residential property and are buying another (e.g. a buy-to-let or second home), you pay an extra 5% surcharge on top of standard SDLT rates on each band.
Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT). Use the country selector above to calculate LBTT or LTT alongside SDLT.
Some lenders may allow you to add SDLT to your mortgage, but this means you'll pay interest on it over the full mortgage term. It's generally better to pay it upfront if possible.
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