UK Stamp Duty Calculator

Calculate how much Stamp Duty Land Tax (SDLT) you will pay on a property purchase in England or Northern Ireland.

Property details

Property price

First-time buyer

Additional property

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Total stamp duty

£5,000

Effective rate: 1.67%

Band breakdown

How your stamp duty is calculated across each band

From	To	Rate	Duty
£0	£125,000	0%	£0
£125,000	£250,000	2%	£2,500
£250,000	£925,000	5%	£2,500
£925,000	£1,500,000	10%	£0
£1,500,000	£1,500,000+	12%	£0
Total			£5,000

Applies to England and Northern Ireland. Scotland and Wales have separate systems (LBTT and LTT respectively). Rates shown are the residential SDLT bands that have applied since 1 April 2025.

What is Stamp Duty (SDLT)?

Stamp Duty Land Tax (SDLT) is a tax HMRC charges on most residential property purchases in England and Northern Ireland above the zero-rate threshold. It is paid by the buyer, not the seller, and is due to HMRC within 14 days of completion. Scotland operates Land and Buildings Transaction Tax (LBTT) instead; Wales operates Land Transaction Tax (LTT). The rates on this page only apply south of the border and east of the Severn.

SDLT is a "slice" tax, not a "slab" tax. You pay the rate for each band only on the portion of the purchase price that falls inside that band, not the whole price. A buyer purchasing at £400,000 does not pay 5% on the full £400,000; they pay 0% on the first £125,000, 2% on the next £125,000, and 5% only on the £150,000 in the third band. The calculator above shows the band-by-band breakdown for any price you enter.

SDLT rates and bands from 1 April 2025

The current bands took effect on 1 April 2025 when the temporary thresholds introduced in the 2022 mini-Budget reverted to their pre-2022 levels. If you completed before that date, the rates that applied to your purchase were the older, more generous ones; HMRC does not retroactively change a settled transaction.

Portion of property price	SDLT rate
Up to £125,000	0%
£125,001 to £250,000	2%
£250,001 to £925,000	5%
£925,001 to £1,500,000	10%
Above £1,500,000	12%

First-time buyer relief

A first-time buyer for SDLT purposes is someone who has never owned a freehold or leasehold interest in a residential property anywhere in the world, intends to live in the property as their main residence, and is purchasing for £500,000 or less. Both buyers on a joint purchase must qualify for the relief to apply.

Portion of property price	SDLT rate (FTB)
Up to £300,000	0%
£300,001 to £500,000	5%
No relief is available on purchases above £500,000.

The relief is structurally generous: it is the only point in the UK property tax system where ordinary working people get a meaningful break against owners with multiple homes. Use it once if you can. A first-time buyer purchasing at £400,000 pays £5,000 SDLT compared with the £7,500 a non-first-time buyer would owe on the same purchase, and the relief disappears the moment the price ticks above £500,000.

Additional property surcharge

If you already own a residential property anywhere in the world and you buy another one in England or Northern Ireland, an extra 5% surcharge applies on top of the standard SDLT rates. The surcharge applies to the whole purchase price, not just the portion above a threshold. It was raised from 3% to 5% in the Autumn Budget on 30 October 2024 and the new rate applies to completions from 31 October 2024 onwards.

The surcharge captures buy-to-let purchases, second homes, holiday homes, and companies buying residential property. It does not apply if you are replacing your main residence (selling one home and buying another) provided the sale and purchase complete within three years of each other. The policy intent is to make residential property meaningfully more expensive when bought as an investment than when bought to live in, which tilts the playing field toward owner-occupiers and away from portfolio landlords.

Worked examples

£350,000 home, non-first-time buyer, main residence

£0 - £125,000 at 0% = £0
£125,000 - £250,000 at 2% = £2,500
£250,000 - £350,000 at 5% = £5,000
Total SDLT: £7,500 (effective rate 2.14%)

£400,000 home, first-time buyer

£0 - £300,000 at 0% = £0
£300,000 - £400,000 at 5% = £5,000
Total SDLT: £5,000 (effective rate 1.25%)
Saving vs a non-first-time buyer: £2,500

£350,000 home, buy-to-let or second home

Standard SDLT (as above): £7,500
5% surcharge on full £350,000: £17,500
Total SDLT: £25,000 (effective rate 7.14%)
The surcharge more than triples the bill compared to a main residence purchase at the same price.

When do you pay SDLT?

SDLT is due within 14 days of the effective date of the transaction, which is normally completion. Your solicitor or conveyancer almost always handles the SDLT return and payment on your behalf as part of the conveyancing process. The money is taken from the funds they hold for you; you do not need to separately remit it to HMRC.

SDLT is not lendable. Lenders will not include it in your mortgage. You need the SDLT amount as cash in your deposit account alongside your deposit and other completion costs. Forgetting to budget for it is one of the most common buyer mistakes at offer stage.

Frequently asked questions

How much is stamp duty on a £300,000 house in the UK?

Assuming a main residence purchase by someone who is not a first-time buyer, SDLT on a £300,000 property is £5,000. That is £0 on the first £125,000 (0% band), £2,500 on the next £125,000 at 2%, and £2,500 on the remaining £50,000 at 5%. A first-time buyer pays £0 because the entire purchase price falls inside the £300,000 FTB zero-rate band.

Do first-time buyers pay stamp duty?

First-time buyers pay no SDLT on the first £300,000 of a purchase priced at £500,000 or less. They pay 5% on the portion between £300,000 and £500,000. If the purchase is above £500,000, first-time buyer relief disappears entirely and standard rates apply on the full price.

When do you have to pay stamp duty?

SDLT is due within 14 days of completion. Your conveyancing solicitor normally files the return and pays HMRC on your behalf out of the funds you have transferred for completion, so you do not need to handle the payment yourself - but you do need the cash in place before the day.

Is stamp duty included in your mortgage?

No. SDLT cannot be added to a mortgage. You need the SDLT amount as cash alongside your deposit and other completion costs. Use the calculator above to confirm the exact amount before you put in an offer so you can plan the cash side of the purchase.

What is the additional property surcharge on stamp duty?

A 5% surcharge on top of standard SDLT rates if you already own a residential property anywhere in the world and you buy another one. The surcharge applies to the full purchase price, not just the portion above a threshold. It was raised from 3% to 5% on 31 October 2024 and applies to completions from that date.

Do you pay stamp duty in Scotland and Wales?

No - they have their own equivalent taxes. Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT). Both have different thresholds and rates to SDLT. This calculator only applies to property purchases in England and Northern Ireland.